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D) None of the above. The CPA does not report the false information to any external agencies, unless

required by law.

User MSD
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Final answer:

The question pertains to a CPA's duty regarding the reporting of false information and suggests that CPAs are not required to report such issues unless mandated by law.

Step-by-step explanation:

The question appears to be related to the ethical responsibilities of a Certified Public Accountant (CPA). Specifically, it refers to the actions a CPA should take when encountering false information within the scope of their professional duties. By law, CPAs have an obligation to maintain integrity and objectivity, which can include reporting inaccuracies or frauds to the appropriate external agencies such as regulators or law enforcement, especially when it is required by laws like the Sarbanes-Oxley Act.

However, this action is subject to legal requirements and confidentiality clauses, which means that CPAs do not generally report such issues unless there is a clear legal mandate to do so.

User Mazlor
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