Madoff A Case Study in AICPA Ethics #292518
Course Details, Learning Objectives, Table of Contents
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Course publication/revision date: This course was updated on 2/15/2018.
Bernard Madoff Investment Securities LLC was the source of the largest financial fraud in US history. The extent of the losses related to Madoff’s Ponzi scheme has been estimated at $50 - $65 billion.
Many are astounded to hear that Bernard Madoff Investment Securities LLC was audited by a CPA. Unfortunately, Madoff’s CPA apparently did not subscribe to the AICPA Code of Professional Conduct, as most of the rules contained in the code were ignored. This course provides a case study examining the conduct of Friehling & Horowitz CPA’s P.C., the CPA firm that audited Bernard Madoff Investment Securities LLC, within the context of the AICPA Code of Professional Conduct.
State Boards of Accountancy that will accept this course in partial completion of the state's CPA ethics requirement include Arkansas, California,, Colorado, Connecticut, District of Columbia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Maine, Maryland, Massachusetts, Michigan, Minnesota, Missouri, Montana, Nebraska, Nevada, New Hampshire, New Mexico, North Carolina, Oklahoma, Oregon, Pennsylvania, Rhode Island, Vermont, and West Virginia.
Important: Please consult your state board of accountancy for specific requirements.
Course, Credit, Sponsor Information
Open link (above): Course Details, Table of Contents, and Learning Objectives.
Subject Codes/Fields of Study: Regulatory Ethics
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