2003 Acura TL Car Will not STart

Hello! I have an Acura Tl 2003 that my son has driven into a pond and the water was up to the floor boards and the engine compartment. I had the car towed to my home and have removed the water from in the engine. The engine had no water in the oil or trans but I changed them any way. The car turns over but I am not getting any spark at the plugs but I do smell gas. I dont see a distributer or anything else that could be wet. Also the seats will not move and I did check the fuse but the module under the drivers seat was under water because the water did reach the bottom of the seats before it was dragged from the pond. Can you tell me what the next thing you would replace for the engine and what to do next with the seats. The car is in great condition still and I dont want to give up on it I am the original owner.

Thanks for any assistance in advance.

Roger Whitney