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Enhanced Protections for Whistleblowers under the Dodd-Frank Act: The Responsibilities, Rights, and Risks of Reporting Fraud
Beginning of article
CPAs play an important role in protecting investors, and their primary duty is to serve the public - that is, all "who rely on the objectivity and integrity of certified public accountants to maintain the orderly functioning of commerce," according to the AICPA Code of Professional Conduct (ET section 53.01). Prior to the enactment of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010, the professional standards dealing with client confidentiality challenged a CPA's obligation to the public and created a significant dilemma for advisors who discovered attempted or actual fraud committed by a client or employer. But because the Dodd-Frank Act is a federal law, it …
