Audit Conduct

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Article Addresses AICPA Proposal on a Member's Response to Illegal Acts

This month, The CPA Journal is publishing an article I co-wrote with AICPA Senior Director and International Ethics Standards Board for Accountants (IESBA) member Lisa Snyder on the AICPA's proposal to converge with a new IESBA rule about responding to noncompliance with laws and regulations ("NOCLAR").  Titled, AICPA Proposal Raises the Ethical Bar, it describes and illustrates via case studies both the new international standard and recently proposed AICPA standard