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.
Available at: http://works.bepress.com/sarah_webber/12/