Whistleblowing: Not So Simple for Accountants

Author(s)

Sarah J. Webber, University of DaytonFollow
Deborah S. Archambeault, University of DaytonFollow

Document Type

Article

Publication Date

8-2015

Publication Source

The CPA Journal

Abstract

In Brief Navigating the rules of whistleblowing is a complex task for accountants, often pitting professional requirements against ethical decisions. Public service responsibility is a hallmark of the profession, yet the AICPA Code of Professional Conduct generally precludes accountants from disclosing information about their clients and employers. Recent notable cases in which accountants acted as whistleblowers, however, highlight both the existence of exceptions to these rules and the possibility of an award from a federal whistleblower program. This article, the second in a series of two, provides guidance on professional conduct considerations and whistleblower award statutes that apply specifically to CPAs, both internal and external to the organization.

Inclusive pages

62-68

ISBN/ISSN

0732-8435

Comments

Permission documentation is on file.

Copyright

Copyright © 2015, New York State Society of Certified Public Accountants

Publisher

New York State Society of Certified Public Accountants

Volume

85

Issue

8

Peer Reviewed

yes

eCommons Citation

Webber, Sarah J. and Archambeault, Deborah S., "Whistleblowing: Not So Simple for Accountants" (2015). Accounting Faculty Publications. 59.
https://ecommons.udayton.edu/acc_fac_pub/59