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 |
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description | 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. |
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identifier | ISSN: 0021-8448 |
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source | EBSCOhost Business Source Complete; EZB-FREE-00999 freely available EZB journals |
subjects | 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 |
title | Letter from the state board: what should you do next? (state board of accountancy ethical investigations) |
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