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The GAAP Between Legal and Illegal: Financial Self-Reporting

  • 06/30/2021
  • 11:00 AM - 12:00 PM
  • Webinar - CPA Crossings

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Some illegal acts have a direct and material effect on the determination of financial statement amounts, and must be addressed from both an auditing (GAAS) and disclosure (GAAP or IFRS) standpoint. This workshops addresses the tension between confidentiality and loyalty, on one hand, and disclosure requirements on the other, faced by accountants at public accounting firms and in business and industry.

This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Learning Objectives:

  • Increase your awareness of potential non-compliance situations which are not necessarily protected by the accountant’s ethical duty of confidentiality.
  • Consider how matters constrained by confidentiality can sometimes include violations of laws and regulations.
  • Discuss when an accountant may or may not set aside the duty of confidentiality in order to disclose NOCLAR to appropriate authorities.
  • Consider a recent real-world case that includes a NOCLAR situation.
Program Content:
  • Are Accountants the Conscience of Business?
  • Today’s Ethical Duty of Confidentiality
  • IESBA NOCLAR Pronouncement
  • Where We Go from Here (No Clarity?)
  • Case Discussion and Analysis

Designed for: All accounting professionals.

Level: Basic

Instructor: Albert D. Spalding, JD, PhD, CPA, CFF

Developer: Albert D. Spalding, JD, PhD, CPA, CFF

CPE Credits: 1

Area of Study: Accounting

Prerequisite: None


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