February 16, 2023


Webinar


1 Total CPE Credits

product-artwork-1233897

The GAAP Between Legal and Illegal: Financial Self-Reporting

Learning Objectives

  • Understand and articulate the tension between the professional duty of loyalty to client and employer, on the one hand, and the duty, under the appropriate circumstances, to investigate and possibly disclose illegal activities, on the other.
  • Recognize typical situations that call for an attempt by auditors to determine whether reportable illegal acts have occurred.
  • Suggest tasks such as reading minutes, making inquiries of management and the client's legal counsel, examining supporting documents, and testing the details of transactions and balances with third parties, in an effort to detect or investigate possible misstatements resulting from illegal acts.

Major Topics

  • Corporate Duty to Disclose Illegalities
  • Auditor Duty to Investigate Potential Illegalities
  • Whistleblower Protections
  • Cases and Controversies

CPE Credits Available

1
Total CPE
1
Accounting & Auditing

Things to Know About This Course

Course Level

  • Basic

Prerequisites

None

Advanced Preparation

None

Intended Audience

All accounting professionals.

Provider

CPA Crossings

Register For This Event

  • ASCPA Member

    $ 39 39
    Join
  • ASCPA Non-Member

    $ 89 89
    Your Price

Please login to register.