Description:  This course will be focusing on the concepts
of due care and client confidentiality as the CPA carries out his/her
responsibility to the public.   We will
also discuss the CPA’s duty to “blow the whistle” in situations where the
professional becomes aware of financial fraud or subversion of the tax
rules.  As part of this course, we will
also walk through real world examples of individuals and companies faced with
these dilemmas. 

Learning
Objectives:  By the end of the course,
the participant will be able to:

1. Be able to define a CPA’s responsibility
to the public and apply related concepts such as due care and client
confidentiality in practice.

2. Be able to discuss a CPAs potential duty
to blow the whistle in certain circumstances even though it may result in a
negative consequence to the whistleblower.