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March 2013 » Criminal Liability of CPAs in Federal...
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Craig P. Ehrlich, JD, CPA, and Joanne D. Williams, PhD, CPA
Corporate fraud “remains one of the highest priorities” of the FBI's criminal investigative division, according to the agency's Financial Crimes Report to the Public for fiscal years 2010/2011 (http://www.fbi.gov/stats-services/publications/financial-crimes-report-2010-2011/financial-crimes-report-2010-2011). The report describes three significant corporate fraud prosecutions, one of which was the conviction of the former chief accounting officer of Beazer Homes USA for “cookie jar” accounting. Although criminal liability is uncommon in such cases—in contrast to malpractice litigation and regulatory action—criminal prosecution, conviction, and punishment can be overwhelming and devastating to CPAs.
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