Reporting Illegal & Unethical Acts
Author: Robert K Minniti
| CPE Credit: |
2 hours for CPAs |
Although we would like to work our entire career without discovering illegal or unethical behavior in our organization there is a high probability that at some time in our career, we will come across illegal or unethical behavior. What is the best course of action for someone to take? Where should we report unethical or illegal behavior? Who should we report it to? Are there confidentiality considerations when reporting inappropriate behavior? What are our requirements to report illegal and unethical behavior under the law and our professional standards?
Publication Date: September 2024
Designed For
CPAs, internal auditors, CIAs, external auditors, CMAs. CFEs, CGMAs, CFFs, CIAs, MAFFs, managers, staff accountants, CFOs, business managers, board members, and others who could discover unethical or illegal behavior.
Topics Covered
- Illegal Acts
- Whistleblower Statistics
- History of Whistleblower Rewards
- Whistleblowers in the News
- Whistleblower Protections
- Whistleblower Laws
- Retaliation Against Whistleblowers
Learning Objectives
- Identify where to report illegal acts & unethical behavior
- Identify Federal Whistleblower Programs
- Identify basic ethical issues for CPAs
- Identify the percentage of employees who observe wrongdoing and actually report it
- Identify the year that had the most SEC whistleblower tips
Level
Basic
Instructional Method
Self-Study
NASBA Field of Study
Regulatory Ethics (2 hours)
Program Prerequisites
None
Advance Preparation
None
