Holding Accountants Accountable: How Professional Standards Can Lead to Personal Liability

An essential guide for practitioners on avoiding unethical situations in a fraud investigation—provides tips, techniques, and real-life examples

Credentialed accountants, auditors, and fraud examiners who fail to identify fraud and misconduct may be in violation of their professional standards. Among these standards are requirements to exercise professional and moral judgment, act in the best interest of the public, maintain integrity, objectivity, and independence, render opinions based on...