Responsibility to the Public by the CPA
Registration is Closed
Online registration for this course is now closed. Please contact the Member Service Center at (800) 342-3197 if you wish to inquire about registering.
Overview:
This course focuses on concepts of due care and client confidentiality as the CPA carries out his/her responsibility to the public. We discuss the CPA's duty to "blow the whistle" in situations where the professional becomes aware of financial fraud or subversion of the tax rules. As part of this course, we walk through real-world examples of individuals and companies faced with these dilemmas. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.Objectives:
After attending the presentation you will be able to...- Be able to define a CPA's responsibility to the public and apply related concepts such as due care and client confidentiality in practice.
- Be able to discuss a CPAs potential duty to blow the whistle in certain circumstances even though it may result in a negative consequence to the whistleblower.
Major Topics:
The major topics covered in this class include:
- AICPA Code of Conduct: Responsibility to the Public and Due Care
- Case study: Health South
- Returning client records
- Confidential information
- Whistleblowing provisions
Major Topics:
The major topics covered in this class include:
- AICPA Code of Conduct: Responsibility to the Public and Due Care
- Case study: Health South
- Returning client records
- Confidential information
- Whistleblowing provisions