Do Ask and Do Tell, Part Two: Accountants' Duty to Disclose

  • Wednesday, June 12, 2019

    1:00pm – 3:00pm
  • 2
    Accounting, Behavioral Ethics (not DE Ethics)

Accountants are truth-seekers and truth-tellers. And when we know something significant or material to be true, we can't pretend otherwise. This accounting and ethics webcast is the second of two "Do Ask and Do Tell" workshops, and considers the ethical duty to disclose ... even when disclosure creates conflict.



  • 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
  • Conclusion

Additional Information

Designed For

Professionals who are interested in stepping outside of the narrow confines of the Code of Professional Conduct, and taking a fresh look at the professional duty of inquisitiveness. This webcast is designed for all accounting professionals, irrespective of background, specialization, or type of organization with which they are affiliated.



Advanced Preparation




Field of Study

Accounting, Behavioral Ethics (not DE Ethics)

Course Number


Level of Knowledge


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