Whistle blowing revisited

Article Abstract:

A survey of CA magazine readers' views on whistle blowing revealed that chartered accountants (CAs) in public practice are more likely to blow the whistle on a misleading letter of representation than CAs in industry. However, CAs in industry may find a way of communicating with auditors the inaccuracy of a financial statement. A good number of those polled shared similar experiences, with some 50% of them refusing to sign false representation letters. Half of them did not suffer any unfavorable consequences, while half were terminated or had to resign because of their refusal.

Surveys, Whistle blowing, Whistleblowing

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What would you do?

Article Abstract:

Two ethical dilemmas concerning income tax accounting were presented to Canadian taxation practitioners from Ontario and Alberta. Respondents in both of the cases gave a wide variety of responses that revealed the opinions different people formulate when faced with ethical dilemmas. It showed that people who do not interpret facts in exactly the same manner are likely to reach different conclusions even when given the same facts. Accountants need to be subjected to different ethical dilemmas to be able to recognize one when faced with such as problem.

Public Finance Activities, Personal Income Tax Evasion, Analysis, Tax administration and procedure, Tax administration, Personal income tax, Tax evasion, Casuistry

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When tax and ethics collide

Article Abstract:

Tax accountants are occasionally compelled to make ethical decisions in the course of their work. Two cases that call for such decisions are presented. One of these involves a tax practitioner whose client does not want to have an additional source of income to be reflected in his tax return. The other involves a company whose tax obligations were reassessed erroneously by Revenue Canada. Accountants are invited to share their opinions on how to solve these two ethical dilemmas.

Tax accounting

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