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Exploring an Alternative

Responding to Suspected Illegal Acts. Exploring an Alternative. Part A Avoidance of association with client or employer who engages in: Illegal acts Unethical behavior Section 140 – Confidentiality

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Exploring an Alternative

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  1. Responding to Suspected Illegal Acts Exploring an Alternative • Part A • Avoidance of association with client or employer who engages in: • Illegal acts • Unethical behavior • Section 140 – Confidentiality • PA is permitted to override confidentiality in the Code in certain circumstances and if in public interest

  2. Responding to Suspected Illegal Acts Exploring an Alternative • Sections 225 and 360 • Consider regulatory requirements regarding reporting of SIAs and comply with them • Align guidance with ISAs 240 and 250 with respect to SIAs • Beyond ISAs 240/250, assess additional guidance for PAs on who they should be talking to, who they should obtain advice from, assisting management and TCWG understand their responsibilities, etc • Determine whether management or TCWG have taken appropriate action • If management response is not appropriate, then consider actions to take • Determine whether disclosure to an appropriate authority would be justified in the public interest (cf first provision in the Code re distinguishing mark of the profession) • Consider factors to make determination on whether to disclose

  3. Responding to Suspected Illegal Acts Exploring an Alternative Discussion

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