> There is of course a huge difference between an "accountant" and a CPA. This is a very good point. And I should probably clarify that when I wrote my origin

> There is of course a huge difference between an "accountant" and a CPA. This is a very good point. And I should probably clarify that when I wrote my original comment I was indeed thinking more of a "bookkeeper" than a CPA. I am (fortunately) not too familiar with the AICPA's enforcement of their Code of Conduct. As far as the obligations of a CPA who suspects fraud it's more of a duty to report suspicions to someone in management who's probably not involved in the fraud and is in a position to investigate it. But it's very situation-dependent.