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Do Ask and Do Tell, Part Two: Accountants’ Duty to Disclose

Total Credits: 2 including 1 Accounting - Technical, 1 Behavioral Ethics - Non-technical

Average Rating:
Accounting and Auditing |  Ethics |  Partner Produced
Albert D. Spalding Jr.
Course Levels:
2 Hours


Accountants are truth-seekers and truth-tellers. And when we know something significant or material to be true, we can't pretend otherwise. This accounting and ethics webcast is the second of two "Do Ask and Do Tell" workshops, and considers the ethical duty to disclose ... even when disclosure creates conflict.

Basic Course Information

Learning Objectives


  • To recognize and respond properly to “red flags” that signal the possibility of financial statement (or tax return) misrepresentation, is both:
    • An ethical duty of accountants; and
    • An accounting duty of accountants
  • This Workshop takes into account both of these types of duties (ethical and accounting) and considers recent cases and controversies in light of both of these duties

Major Subjects
  • Thinking about the Ethics of Inquisitiveness
  • Red Flags Backgrounder:
    • Awareness as a Technical Standard
    • Awareness as Professional Ethics Duty
    • Awareness and the Conceptual Framework
  • Cases and Controversies
    • In re DNTW Chtd. Accountants Secs. Litig.
    • Dobina v. Weatherford Int'l
    • Omanoff v. Patrizio & Zhao LLC
  • Conclusion

Course Materials


Albert D. Spalding Jr. Related seminars and products:


Albert “Bert” Spalding is an attorney-CPA and holds the Certified in Financial Forensics (CFF) designation from the AICPA. 

Professor Spalding serves on the faculty of the Department of Accounting at the Wayne State University Mike Ilitch School of Business…where he teaches business law, tax, forensic and fiduciary accounting -- as well as professional ethics -- in the MS in Accounting and MBA programs.

Bert Spalding has also served on the legal staff of the IRS National Office in Washington, D.C. where he drafted letter rulings, technical advice memoranda, revenue rulings and other pronouncements. 

Dr. Spalding holds graduate degrees in accounting, law, psychology, philosophy and theology, and has authored several books and many journal articles on accounting, tax, legal and ethics-related topics. His popular SpaldingCPE seminars, webcasts and self-study courses on ethics and accounting topics are widely received around the State of Michigan as well as nationally.

Additional Info

Basic Course Information

Prerequisites None
Advanced Preparation None
Designed For Professionals who are interested in stepping outside of the narrow confines of the Code of Professional Conduct, and taking a fresh look at the professional duty of inquisitiveness. This webcast is designed for all accounting professionals, irrespective of background, specialization, or type of organization with which they are affiliated.
Original Recording Date 06/23/16
Yellow Book No
Course Developer MICPA
Date Added to Catalog 04/18/2019

Additional Information

Complaint Resolution Policy Please contact Anne Taylor for any complaints., (972-377-8199).
Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method Group Internet Based



Overall:      4.6

Total Reviews: 29


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