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• W45372020 abstract "EXECUTIVE SUMMARY * THE AICPA'S ETHICS ENFORCEMENT PROCESS must be swift and open to outsiders' scrutiny if the profession hopes to maintain public confidence. * IF A STATE BOARD OF ACCOUNTANCY suspends, revokes, withdraws or cancels a member's certificate, permit or license to practice public accounting, the AICPA automatically suspends or terminates his or her membership, as in the current process. But if the state board instead metes out any other disciplinary or remedial sanction or penalty, the PEEC then investigates the member. On average, that takes roughly 18 months. The AICPA is proposing that, in such cases, it automatically discipline the member instead of conducting another investigation. * WHENEVER A GOVERNMENT AGENCY such as the SEC, or other organization authorized to regulate accountants, takes action to, for example, publicly restrict or prohibit a member from practice before it, the PEEC must conduct its own investigation of the member. A new proposal would have it automatically suspend or terminate that individual's membership. * UNDER CURRENT RULES, members have the right to appeal the automatic provisions of the bylaws but the PEEC does not. The AICPA therefore is proposing that the PEEC be permitted to appeal to the joint trial board, asking that the automatic provisions not become operative and that instead the PEEC be given permission to investigate the matter. * COMPLAINANTS CURRENTLY ARE NOTIFIED of the end of an investigation but not its disposition. The AICPA is proposing that complainants be informed of the results of its investigation, including remedial or corrective action taken, if any. * WHEN REPORTS OF DISCIPLINARY MATTERS are published, they reveal only the member's name, city and state of residence and a description of the charges and terms of the settlement agreement. The AICPA is proposing that the PEEC have the flexibility to disclose additional information about a matter investigated, subject to the council's review and approval. In mid-2001, well before the media focused on Enron and its independent auditors, the Institute's professional ethics executive committee (PEEC) had established a task force to evaluate the AICPA's disciplinary process and develop recommendations to improve it. This article explains the latest developments in the PEEC's efforts, what they mean to the profession and how individual practitioners can support them in an upcoming member referendum. In May and October 2002, representatives of the PEEC presented the AICPA council with several proposals aimed at strengthening ethics enforcement to help restore public and regulator confidence in the profession. Based on the council's response, the PEEC implemented a more transparent system, making it easier for observers to determine what sanctions, if any, the AICPA had imposed on a member. For example, to make it simpler for readers to trace an AICPA action to a publicly reported matter, the PEEC will add--to notices it publishes of disciplinary actions against members--information that already is a matter of public record, for example, the number of the SEC's accounting and auditing enforcement release, where applicable. And from now on, all members whose names are published in The CPA Letter as a result of an AICPA disciplinary action also will be named in the national edition of The Wall Street Journal on a periodic basis. ADMONISHMENT SANCTION At the council's spring 2003 meeting, the PEEC presented three more enforcement-related proposals. Following extensive deliberation, the council approved them. One proposal, which required approval by the council only, is effective already. It enables the PEEC to publicly admonish an AICPA member who has violated the Code of Professional Conduct when other sanctions--whether more restrictive (suspension of membership) or less so (issuance of a private letter of required corrective action)--are inappropriate. …" @default.
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• W45372020 date "2003-08-01" @default.
• W45372020 modified "2023-09-27" @default.
• W45372020 title "Streamlining Ethics Enforcement: It's Time the Profession Sped Up the Ethics Enforcement Process and Let the Public See How It Works" @default.
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