Through this class, I had the opportunity to understand better how the work of a CPA is more than just numbers, and how the decisions I will make in the future will affect my workplace and my career. One of the topics that I saw to be prevalent in the cases we discussed throughout the semester was the decision …show more content…
This conflict would be present in situations where an accountant has a close relationship with a client, or other employee if those relationships appear to affect your professional skepticism, and due care as an accountant. Even if in fact the CPA is performing their job as if the close relationship did not exist, it will still be considered unethical because it could ultimately lead to affecting their work as an ethical CPA. Especially when it is stated in the code of ethics established in your work, or a governance organization for …show more content…
Even more important is the way CPAs analyze the issues, and how they decide to solve them. If an accountant is aware that in their company someone is committing fraud, it is important that the CPA feels empowered to whistle blow to the appropriate person about the fraud. While it can be easy to be a bystander and avoid the situation, a CPA should ask themselves is this the ethical thing to do? Am I protecting the interests of the public? Is my silence for convenience? Loyalty? Who do I need to be loyal to? All this questions will help CPAs realize that the best way to approach a situation like this is to bring up their concerns and not stay