Do Ask and Do Tell, Part One: Accountants' Duty to Question
Wednesday, August 14, 2019
2CREDITSAccounting, Regulatory Ethics (not DE Ethics)
Accountants are truth-seekers and truth-tellers. That's what we do. And in order to do our job well, we need to ask questions. We can't ignore red flags that signal to us that there are problems to be addressed. This accounting and ethics webcast is the first of two "Do Ask and Do Tell" workshops, and considers the ethical duty to ask questions when red flags are present.
- To recognize and respond properly to “red flags” that signal the possibility of financial statement (or tax return) misrepresentation, is both:
- An ethical duty of accountants; and
- An accounting duty of accountants.
- This Workshop takes into account both of these types of duties (ethical and accounting) and considers recent cases and controversies in light of both of these duties.
- Thinking about the Ethics of Inquisitiveness
- Red Flags Backgrounder:
- Awareness as a Technical Standard
- Awareness as Professional Ethics Duty
- Awareness and the Conceptual Framework
- Cases and Controversies
- In re DNTW Chtd. Accountants Secs. Litig.
- Dobina v. Weatherford Int'l
- Omanoff v. Patrizio & Zhao LLC