After attending this presentation, you will be able to...
- Analyze potential non-compliance situations which are not necessarily protected by the accountant’s ethical duty of confidentiality.
- Recognize how matters constrained by confidentiality can sometimes include violations of laws and regulations.
- Identify when an accountant may or may not set aside the duty of confidentiality in order to disclose NOCLAR to appropriate authorities.
- Recall a recent real-world case that includes a NOCLAR situation.
