What's Your Responsibility In Reporting Fraud Or Illegal Acts?

What's Your Responsibility In Reporting Fraud Or Illegal Acts?

Downloadable Video - 2015
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Course Overview While research has repeatedly shown the importance of tip information to the solution of fraud schemes, efforts to promote whistleblowing among financial executives may conflict with confidentiality requirements in professional ethics codes. Bruce Pounder reviews the circumstances in which you are expected, or required, to disclose information to appropriate authorities. Learning Objectives: Upon successful completion of this segment, you should be able to: explain AICPA Code of Professional Conduct Rule 301; identify the four situations where CPAs can disclose confidential client information; describe the role of the International Ethics Standards Board for Accountants (IESBA); discuss the IESBA's Exposure Draft on Disclosing Illegal Acts.
Publisher: [San Francisco, California, USA] :, Kanopy Streaming,, 2015
Characteristics: 1 online resource (streaming video file)
Additional Contributors: Kanopy (Firm)


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