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CPAs subject to the AICPA's Code of Professional Conduct have long had an obligation to keep information learned during the conduct of a client engagement confidential. There are, however, situations in which the obligation to speak may override this duty to remain silent. Rule 301 of the code provides: A member in public practice shall not disclose any confidential client information without the specific consent of the client. This apparently straightforward statement, however, can result in burdensome pitfalls for the practicing public accountant, beginning with several important exceptions within its text. The AICPA has also issued guidance that allows CPAs to disclose confidential client information to their liability insurance carrier (AICPA Professional Standards section ET 391.03...
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A federal appeals court has upheld a Grasonville accountant's conviction for helping prepare false tax returns, even though the trial judge made repeated and improper references to the earlier guilty pleas of the accountant's clients. The 4th U.S. Circuit Court of Appeals said the evidence that Joseph Poole turned a blind eye to the tax liabilities of his mortgage-broker clients was so "overwhelming" as to render the trial judge's comments about the clients' guilty pleas meaningless.
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'TRYING TO LIGHT A FIRE' In citizens' workaday lives, There's a lot of things that people worry about before they get to these big numbers, said DioGuardi, having cited the federal government's $53- trillion unfunded liability for the Social Security and Medicare- programs alone. STILL PUSHING FOR CHANGE In speeches and editorial-page letters this fall, the accountant has returned to the reformist theme of his book: the federal government needs to switch from its "Mickey Mouse" cash accounting system to the accrual basis that is the standard for professional accountants and required of publicly traded companies by the Securities and Exchange Commission. Why aren't they calling in the independent outside accountants so that we know what our losses are? At both the state and federal lev...
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House Minority Leader Chad Campbell on Wednesday, Feb. 2, selected accountant Jose Herrera, a Democrat, to serve on the Independent Redistricting Commission. Campbell's selection came three days after House Speaker Kirk Adams selected Republican attorney Scott Freeman for the panel charged with redrawing Arizona's legislative and congressional districts for use until 2022.
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Securities & Exchange Commission Chair Mary Schapiro wiped away the "acting" prefix from acting-Chief Accountant Jim Kroeker's title at the end of August, meaning Kroeker will formally replace Conrad Hewitt, who left in January, as the SEC chief accountant. Kroeker has been with the SEC since February 2007 as deputy chief accountant. In an interview with Strategic Finance, Kroeker described several of his priorities, including the importance of an investor focus in the evaluation of the need for improvement of standards highlighted by the economic crisis, continued progress toward convergence of Financial Accounting Standards Board (FASB) and International Accounting Standards Board standards, and oversight of corporate implementation of the FASB's new standards on off-balance sheet...
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As the majority owner of a Montale accounting firm, Barry S. Malkin knew he was courting trouble with Uncle Sam when he pocketed payroll taxes withheld from his employees -- to give money to a woman in Costa Rica who lured him in with a tale. The woman initially sought help to pay fees to recover a large inheritance, promising a quick return on Malkin's investment, with interest. Then she was stricken with cancer and needed help to pay her medical bills. Over 14 years, Malkin, 69, of Upper Saddle River, a certified public accountant who had never run afoul of the law, shelled out more than $1 million.
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`I DID not plan to become an accountant,' says Datuk Abdul Samad Alias, the non-executive chairman of Ernst & Young, in his impeccable English. `I wasn't sure what I wanted to do. I left school mid-way in my Sixth Form because my parents could not pay the school fees. I went to work in Bank Negara to support my family.' That turned out to be a blessing in disguise because it was here that he first came into contact with accountants and the young man was impressed with what he saw. `I noticed that the three accountants in Bank Negara then (Tan Sri Azman Hashim, AJ Skelchy and Chang Sou Khong) were consulted by the Government on important matters... they were quite powerful. Plus they led such a high lifestyle - they drove flashy cars.'
