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Discuss whether or not CPAs who provide accounting, taxation, and related services to small business have a responsibility to serve as the “moral conscience” of their clients.

Yes, CPAs who provide accounting, taxation, and related services to small business should have a responsibility to serve as the moral conscience of their clients. The moral conscience can preclude both intentional misrepresentation of fact and the deliberate slanting of information. CPAs should provide this type of conscience when noticing clients are doing something improper when filing taxes. If clients are willing to make improper choices, CPAs has the option to explain the consequences of their action or overlook it as if nothing big. According to the integrity principle in the International Ethics Standards Board for Accountants (IESBA) states that a professional accountant should be straightforward and honest in performing professional services (Knapp, Rittenberg, Johnstone, & Gramling, 2011, p. 90). Therefore, CPAs should maintain a high degree of professional integrity with competence and reliability, and promise to present the truth in a fair and accurate manner. Integrity is a fundamental trait of character that gives the CPA the motivation and intent to act according to the moral point of view.

The objectivity principle, in the International Ethics Standards Board for Accountants, states that a professional accountant should not allow bias, conflict of interest, or undue influence of others to override professional or business judgments (Knapp, Rittenberg, Johnstone, & Gramling, 2011, p. 90). This simply indicates that CPAs should not be intimidated into thinking they have to do what is best for the client, especially when something improper is being conducted. The client is paying the fees for the CPAs to come in and audit, but CPAs must stand firm on their priorities and know that simply lying for the clients can lead to terrible consequences if found out by the IRS. CPA should has an ethical obligation to not subordinate professional judgment to the clients demands, which may favor the client interests but harm the public trust, or for a CPA firm/employer gain as well as advantage. A CPA firm should expect for their CPAs to do what is right on behalf of the standards set, whether if it mean losing a client who wants them to overlook improper conduct.

Discuss whether or not auditors have a moral or professional responsibility to turn in clients who are cheating on their taxes and violating other laws.

Yes, auditors should have a moral or professional responsibility to turn in clients who are cheating on their taxes and violating other laws. The auditors should have the responsibility to approach the client and attempt to have the client make the right decision before just being up front and telling them that it could be reported. If the client is willing to continue in this action, the auditors can withdraw from the