Description

In the fight against global corruption, accountants are being asked to be more forthcoming when they discover information or evidence that points to illegal or prohibited activities. This ethics workshop considers new international professional ethics proposals for responding to non-compliance with laws and regulations (NOCLAR). This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Presented by Albert D. Spalding, JD, PhD, CPA, CFF

Target Audience

All CPAs whether in public practice or business and industry.

Course Objectives

After attending this presentation, you will be able to...

• Analyze potential non-compliance situations which are not necessarily protected by the accountant’s ethical duty of confidentiality.
• Recognize how matters constrained by confidentiality can sometimes include violations of laws and regulations.
• Identify when an accountant may or may not set aside the duty of confidentiality in order to disclose NOCLAR to appropriate authorities.
• Recall a recent real-world case that includes a NOCLAR situation.

Subjects

The major topics that will be covered in this course include:

• Are Accountants the Conscience of Business?
• Today’s Ethical Duty of Confidentiality
• IESBA NOCLAR Pronouncement
• Where We Go from Here (No Clarity?)
• Case Discussion and Analysis
• Conclusion