Accountants are routinely placed in the middle of competing forces and are called upon to sort out the ethical and regulatory priorities while at the same time providing technical and financial expertise. This workshop discusses the accountant/client & and accountant/employer & dynamics that often include serious ethical questions.
Learning Objectives
Gain a better understanding of the idea of "conscience" and how conversation and discourse animate ethical awareness
Review and think about the common tensions between accountants and their clients or employers arising from compliance requirements, including tax, NOCLAR and accounting issues
Observe and analyze real-world cases involving accountants who come under pressure from clients and employers while the accountants are simply doing their job with diligence and integrity
Major Topics
Background: Integrity, Conscience and Discursive Ethics
NOCLAR, and Conversations that can Backfire
Whistleblower "Protection" & from the Backfire? o Case: Dig. Realty Tr., Inc. v. Somers o Case: Thomas v. Tyco Int'l Mgmt. Co., LLC o Case: Halliburton, Inc. v. Admin. Review Bd o Case: Mabry v. Andrus
