Letter from the state board: what should you do next? (state board of accountancy ethical investigations)

Letter from the state board: what should you do next? (state board of accountancy ethical investigations)

The most effective way for accounting firms to respond to contact from their state boards of accountancy regarding ethical matters is to be cooperative and develop a thoroughly considered response to the complaint. Being cooperative will set the tone for the interaction and may be of benefit if pena...

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Veröffentlicht in:Journal of Accountancy 1997-05, Vol.183 (5), p.75
1. Verfasser: Ruble, Michael R
Format: Magazinearticle
Sprache:eng
Schlagworte:
Accountants
Accounting
Accounting firms
Appointments & personnel changes
Attorneys
Auditing procedures
Auditing standards
Audits
Complaints
Consultants
CPA examinations
Ethical aspects
Financial statements
Fines & penalties
Guidelines
Investigations
Letters
Peer review
Professional ethics
Professional standards
Quality control
SAS 46
State court decisions
State government
Statements on auditing standards
Violations
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Zusammenfassung:The most effective way for accounting firms to respond to contact from their state boards of accountancy regarding ethical matters is to be cooperative and develop a thoroughly considered response to the complaint. Being cooperative will set the tone for the interaction and may be of benefit if penalties or sanctions are being considered. The investigation usually involves review of working papers and quality control procedures. The firm should review all materials thoroughly and consult with counsel.
ISSN:0021-8448
1945-0729