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ETHICALISSUESINOUTSOURCINGACCOUNTINGANDTAXSERVICESROBERTWMCGEEBARRYUNIVERSITYPRESENTEDATTHE17THANNUALMEETINGOFTHEINTERNATIONALACADEMYOFBUSINESSDISCIPLINES,PITTSBURGH,PAAPRIL710,2005ABSTRACTOUTSOURCINGHASBEENCRITICIZEDASAPRACTICETHATDESTROYSJOBSANDPRAISEDASAWAYTOCUTCOSTSANDREMAINCOMPETITIVETHEACCOUNTINGPROFESSIONHASUTILIZEDOUTSOURCINGTOAVAILITSELFOFEXPERTISETHATISNOTAVAILABLEWITHINTHEFIRMANDTOCUTTHECOSTOFOFFERINGAVARIETYOFACCOUNTINGANDTAXSERVICESTHEPRACTICEHASRAISEDSOMEETHICALQUESTIONSABOUTINTEGRITY,OBJECTIVITY,DISCLOSUREANDCLIENTCONFIDENTIALITYTHEAICPAPROFESSIONALETHICSEXECUTIVECOMMITTEEHASISSUEDTWONEWETHICSRULINGSANDREVISEDATHIRDETHICSRULINGTOADDRESSTHESEISSUESTHENEWRULESTAKEEFFECTJULY1,2005THISPAPERDISCUSSESTHESERULINGSANDTHEEFFECTTHEYWILLHAVEONACCOUNTINGPRACTICESINTRODUCTIONOUTSOURCINGHASBEENINTHENEWSALOTINRECENTYEARSTHEGENERALTHRUSTOFTHENEWSREPORTSISTHATOUTSOURCINGISATHREATTODOMESTICJOBSANDTHEDOMESTICECONOMYREPORTERSANDPOLITICIANSAREQUICKTOPICKUPONTHETHEMEBUTTHATBELIEFTHATOUTSOURCINGDESTROYSJOBSANDWEAKENSTHEECONOMYISNOTCOMPLETELYACCURATEOUTSOURCINGISLITTLEMORETHANANEXTENSIONOFTHEDIVISIONOFLABOR,ASECONOMISTSAREOFTENQUICKTOPOINTOUTINTHEMOVETOWARDINCREASEDEFFICIENCY,ITISPARTOFTHENATURALECONOMICPROCESSTOTRYTOFINDBETTER,MOREEFFICIENTANDLESSCOSTLYWAYSTODOTHINGSOUTSOURCINGISJUSTONETECHNIQUETHATCOMPANIESSOMETIMESUSETOCUTCOSTSANDINCREASEEFFICIENCYITISAGENERALRULEINECONOMICSTHATINORDERFORANECONOMYTOGROW,OLDJOBSMUSTBEDESTROYEDSOTHATNEWJOBSCANBECREATEDJOSEPHSCHUMPETER1984REFERREDTOTHISPROCESSASCREATIVEDESTRUCTIONOUTSOURCINGISJUSTONEMANIFESTATIONOFTHISPROCESSWHENOUTSOURCINGISAPPLIEDTOTHEPROVISIONOFACCOUNTINGANDTAXSERVICES,ANEWFACETOFTHESUBJECTMUSTBEEXAMINEDACCOUNTANTSUSEOUTSOURCINGTOAVAILTHEMSELVESOFEXPERTISETHATTHEIRFIRMDOESNOTPOSSESSANDTOCUTTHECOSTOFPROVIDINGCERTAINBASICSERVICESLIKEDATAPROCESSING,BOOKKEEPINGANDTAXPREPARATIONBUTWHENTHEYDOTHATTHEYTURNOVERCONFIDENTIALCLIENTINFORMATIONTOOUTSIDERSTHATRAISESSOMEETHICALISSUESTHEAICPASPROFESSIONALETHICSEXECUTIVECOMMITTEEEXAMINEDTHEEFFECTTHATOUTSOURCINGOFACCOUNTINGANDTAXSERVICESHASONINTEGRITY,OBJECTIVITY,COMPLIANCEWITHSTANDARDSANDCONFIDENTIALCLIENTINFORMATIONANDISSUEDANEXPOSUREDRAFTINEARLY2004ITRECEIVED49COMMENTLETTERSTOTHATEXPOSUREDRAFTASARESULTOFTHEFEEDBACKITRECEIVEDITMADESOMEMINORMODIFICATIONSTOTHEEXPOSUREDRAFTANDISSUEDITSFINALETHICSRULINGSONOCTOBER28,2004THESENEWPRONOUNCEMENTSTAKEEFFECTFORALLPROFESSIONALSERVICESPERFORMEDONORAFTERJULY1,2005THEYDONOTAPPLYTOPROFESSIONALSERVICESTHATAREPERFORMEDPURSUANTTOAGREEMENTSTHATAREINEXISTENCEONJUNE30,2005THATARECOMPLETEDBYDECEMBER31,2005THISPAPERSUMMARIZESTHOSERULINGSANDDISCUSSESTHEETHICALISSUESINVOLVEDETHICSINTERPRETATIONSANDRULINGSPROMULGATEDBYTHEAICPADONOTHAVETHEFORCEOFLAWATMOST,THEYAREBINDINGONLYONAICPAMEMBERS,ANDEVENTHENANAICPAMEMBERISFREETODISREGARDETHICSINTERPRETATIONSANDRULINGS,PROVIDEDTHEYCANCARRYTHEBURDENOFJUSTIFYINGTHEIRDEPARTUREINADISCIPLINARYHEARINGHOWEVER,THEYDOPROVIDESOMEGUIDANCEFORETHICALCONDUCTANDMANYACCOUNTANTS,WHETHERAICPAMEMBERSORNOT,AREOFTENHESITANTTOBLATANTLYDISREGARDSUCHAICPAPRONOUNCEMENTS2INTEGRITYANDOBJECTIVITYRULINGNO112UNDERRULE102INTEGRITYANDOBJECTIVITYADDRESSESTHEISSUEOFUSINGATHIRDPARTYPROVIDERTOASSISTANAICPAMEMBERINPROVIDINGPROFESSIONALSERVICESATISSUEISWHETHERANAICPAMEMBERINPUBLICPRACTICEWHOUSESTHESERVICESOFATHIRDPARTYPROVIDERTOASSISTINPROVIDINGPROFESSIONALSERVICESSUCHASBOOKKEEPING,TAXPREPARATION,CONSULTINGORATTESTSERVICESFORCLIENTSMUSTDISCLOSETHEUSEOFTHEPROVIDERTOCLIENTSRULING112HOLDSTHATSUCHDISCLOSUREISNECESSARYRULE102ETSECTION10201ANDARTICLEIIIETSECTION54REQUIRESMEMBERSTOBEHONESTANDCANDIDAICPAMEMBERSMUSTDISCLOSETHEFACTTHATTHEY“MAY”USETHESERVICESOFATHIRDPARTYSERVICEPROVIDERTOTHEIRCLIENTPRIORTOTURNINGOVERCONFIDENTIALCLIENTINFORMATIONTOTHEPROVIDERPRIORDISCLOSUREWILLPUTTHECLIENTONNOTICETHATCONFIDENTIALCLIENTINFORMATIONMAYBESHAREDWITHANOUTSIDEPARTYCLIENTSTHENHAVETHEOPTIONOFOBJECTINGTOTHEUSEOFATHIRDPARTYPROVIDERIFACLIENTOBJECTS,THEAICPAMEMBERHASTHEOPTIONOFEITHERPROVIDINGTHESERVICEWITHOUTTHEUSEOFATHIRDPARTYORDECLININGTHEENGAGEMENTTHEREQUIREMENTTOINFORMCLIENTSOFTHEPOSSIBLEUSEOFTHIRDPARTYSERVICEPROVIDERSDOESNOTEXTENDTOALLSERVICES,HOWEVERNOTIFICATIONNEEDNOTBEGIVENIFTHIRDPARTIESAREUSEDTOPROVIDEADMINISTRATIVESUPPORTSERVICESSUCHASRECORDSTORAGEORSOFTWAREAPPLICATIONHOSTINGSERVICESTHEUSEOFOFFSHORETHIRDPARTYSERVICEPROVIDERSHASBEENACAUSEFORCONCERNCREDITCARDSERVICESHAVEBEENOUTSOURCEDTOTHECARIBBEAN,INDIAANDOTHERLOWCOSTJURISDICTIONSINTHECASEOFINDIA,PROFESSIONALSERVICESSUCHASTAXPREPARATIONHAVEALSOBEENOUTSOURCEDPOTENTIALSECURITYPROBLEMSMAYRESULTWHENCONFIDENTIALCLIENTINFORMATIONISGIVENTOFIRMSOR3INDIVIDUALSINOTHERJURISDICTIONSWHENAMERICANLAWSDONOTAPPLYTHATHASBEENACAUSEFORCONCERNANDITWASTHOUGHTTHATITISABSOLUTELYESSENTIALTOINFORMCLIENTSWHENSUCHPROVIDERSMAYBEUSEDSOTHATCLIENTSCANBEFULLYINFORMEDABOUTTHESERVICETHEYAREPAYINGFORSOMECRITICISMSHAVEBEENMADEOFTHEAICPASETHICSRULINGALTHOUGHDISCLOSUREISREQUIRED,ITISAPPARENTLYNOTNECESSARYTOGOINTOSPECIFICSFOREXAMPLE,ACPAMAYBEETHICALLYREQUIREDTODISCLOSETOCLIENTSTHEFACTTHATTHEWORKMAYBEOUTSOURCEDBUTTHEREISAPPARENTLYNOREQUIREMENTTODISCLOSETHEFACTTHATITMAYBESENTOVERSEASANDTHATTHETAXRETURNORWHATEVERMAYBEPREPAREDBYANONUSCERTIFIEDPUBLICACCOUNTANTMINTZ2004SUCHINFORMATIONMAYHAVEVALUEFORCLIENTSITISONETHINGTOSENDTAXRETURNINFORMATIONACROSSTHESTREETORACROSSTOWNANDQUITEANOTHERTOSENDITTOANOTHERCONTINENTWHERETHECULTUREANDLAWSAREMUCHDIFFERENTISITREALLYHONESTTOALERTACLIENTTHATTAXINFORMATION“MAY”BESENTTOATHIRDPARTYPROVIDER,WHENINFACTITISTHEFIRMSPOLICYTOALWAYSORUSUALLYSENDCLIENTTAXINFORMATIONTONONCPASWORKINGININDIAISDISCLOSUREREALLYFULL,ORADEQUATE,IFSUCHFACTSAREOMITTEDPROPONENTSOFTHECURRENTPOLICYMIGHTBEQUICKTOPOINTOUTTHATTHEDOMESTICFIRMWOULDNOTRETAINTHESERVICESOFANINDIANFIRMTHATISNOTQUALIFIEDTODOTHEWORK,WHICHMAYORMAYNOTBETRUEALSO,ITCOULDBEPOINTEDOUTTHATTHEINDIANACCOUNTANTSAREUSINGTHESAMETAXSOFTWARETHATAMERICANFIRMSUSEANDTHATITDOESNOTMAKEMUCHDIFFERENTWHETHERTHEINDIANACCOUNTANTPREPARINGTHERETURNISSITTINGINANOFFICEININDIAORISARECENTIMMIGRANTSITTINGINANOFFICEINNEWYORKORKANSASTHEARGUMENTMAYBEMADETHATTHEREISNONEEDTOINFORMCLIENTSASLONGASTHECPAMAINTAINSCONTROLANDREVIEWSTHERETURNBEFOREITISSENTTOIRSHOWEVER,FROMANETHICALPERSPECTIVE,ITMAYBEAPPROPRIATETOGIVECLIENTSTHESEDETAILSEVENIFTHEAMERICANCPATHINKSTHATITDOESNOTMAKEMUCHDIFFERENCEINTERMSOFQUALITYTERMSBECAUSETHECLIENTMIGHTHAVEANOTHERVIEW4COMPLIANCEWITHSTANDARDSRULINGNO12UNDERRULE201GENERALSTANDARDSANDRULE202COMPLIANCEWITHSTANDARDSADDRESSESTHEISSUEOFWHATRESPONSIBILITYANAICPAMEMBERINPUBLICPRACTICEHASFORCOMPLYINGWITHGENERALANDTECHNICALSTANDARDSWHENUSINGATHIRDPARTYSERVICEPROVIDERTOPROVIDEPROFESSIONALSERVICESTHERULINGHOLDSTHATUSINGSUCHAPROVIDERDOESNOTRELIEVETHEAICPAMEMBEROFTHERESPONSIBILITYOFCOMPLYINGWITHTHEREQUIREMENTSOFRULES201AND202THUS,MEMBERSREMAINRESPONSIBLEFORPROVIDINGADEQUATEOVERSIGHTFORALLSERVICESPERFORMEDBYTHIRDPARTYSERVICEPROVIDERSANDFORENSURINGTHATALLSERVICESAREPERFORMEDWITHPROFESSIONALCOMPETENCEANDDUEPROFESSIONALCAREFURTHERMORE,MEMBERSMUSTADEQUATELYPLANANDSUPERVISESUCHSERVICESANDOBTAINSUFFICIENTRELEVANTDATATOSUPPORTTHEWORKPRODUCTANDCOMPLYWITHALLTECHNICALSTANDARDSAPPLICABLETOTHEPROFESSIONALSERVICESTHERULINGGOESONTOSTATETHATSUCHAREQUIREMENTDOESNOTEXTENDTHEAICPAMEMBERSRESPONSIBILITYFORPLANNINGANDSUPERVISINGTHETHIRDPARTYSERVICEPROVIDERSWORKBEYONDTHEREQUIREMENTSOFAPPLICABLEPROFESSIONALSTANDARDSONEQUESTIONTHATARISESREGARDINGTHISRULINGINVOLVESTHEPREPARATIONOFTAXRETURNSBYTHIRDPARTYSERVICEPROVIDERSINPLACESLIKEINDIA,WHEREAWHOLEINDUSTRYHASDEVELOPEDINRECENTYEARSALTHOUGHMANYINDIANSARETRAINEDINTHEPREPARATIONOFUSTAXRETURNS,ITISNOTALWAYSEASYFORANAICPAMEMBERRESIDENTINTHEUNITEDSTATESTODETERMINEINADVANCEWHICHINDIANTHIRDPARTYTAXRETURNPREPARERSARESUFFICIENTLYCOMPETENTONEWAYTOOVERCOMETHISPROBLEMWOULDBETOSETUPABRANCHININDIAANDTOSUPERVISEITHOWEVER,SUCHANAPPROACHAPPARENTLYISNOTREQUIREDUNDERTHISRULETHEREAREOTHERWAYSTOCHECKANDVERIFYTHECOMPETENCYOFSUCH5OFFSHORESERVICEPROVIDERS,SUCHASLOOKINGATTHEIREDUCATIONANDEXPERIENCE,CLIENTREFERENCES,ETCONEETHICALPROBLEMACCOUNTINGFIRMSFACEISEXERCISINGDUECAREINTHEPERFORMANCEOFSERVICESIFTHOSESERVICESAREOUTSOURCEDTOANOTHERCOUNTRYANOTHERETHICALPROBLEMISDETERMININGWHETHERADEQUATEPLANNINGANDSUPERVISIONCANBEHADWHENTHEWORKISDONEONANOTHERCONTINENTMINTZ2004ARGUESTHATITISDIFFICULTTOSEEHOWTHESEREQUIREMENTCANBEMETIFTHEWORKISOUTSOURCEDOVERSEASTHEARGUMENTCANBEMADETHATTHEREVIEWANDAPPROVALPROCESSMAKEITPOSSIBLETOSATISFYTHISETHICALREQUIREMENT,BUTITISDIFFICULTTOARGUETHATSTAFFCANBEADEQUATELYSUPERVISEDWHENTHEINDIVIDUALSPREPARINGTHETAXRETURNSARENOTSTAFFBUTARETHIRDPARTYPREPARERSLIVINGTHOUSANDSOFMILESAWAYTHEREISNOWAYTOEXERCISEONSITESUPERVISION,SOTHECPAFIRMMUSTRELYONTHEASSURANCESOFTHETHIRDPARTYSERVICEPROVIDERANOTHERETHICALPROBLEMOCCURSWHENTHEINFORMATIONPROVIDEDTOTHEEXTERNALSERVICEPROVIDERISINCOMPLETE,INCORRECTORINCONSISTENTITISDIFFICULTTOSEEHOWTHEAMERICANCPACANDEALWITHSUCHCASESUNLESSTHEINFORMATIONISEVALUATEDBEFOREITISTRANSMITTEDTOTHEEXTERNALSERVICEPROVIDERCONFIDENTIALCLIENTINFORMATIONETHICSRULINGNO1UNDERRULE301CONFIDENTIALCLIENTINFORMATIONADDRESSESTHEUSEOFATHIRDPARTYSERVICEPROVIDERTOPROVIDEPROFESSIONALSERVICESTOCLIENTSORADMINISTRATIVESERVICESTOTHEAICPAMEMBERATISSUEISWHETHERANAICPAMEMBERMUSTOBTAINACLIENTSPERMISSIONBEFOREDISCLOSINGCONFIDENTIALCLIENTINFORMATIONTOATHIRDPARTYTOASSISTINTHEPROVISIONOFPROFESSIONALSERVICESSUCHASBOOKKEEPING,TAXRETURNPREPARATION,CONSULTINGORATTESTSERVICES,INCLUDINGRELATEDCLERICALORDATAENTRYFUNCTIONS,ORADMINISTRATIVESUPPORT6SERVICESSUCHASRECORDSTORAGE,SOFTWAREAPPLICATIONHOSTINGSERVICESORAUTHORIZEDEFILETAXTRANSMITTALSERVICESRULINGNO1HOLDSTHATITISNOTNECESSARYTOOBTAINACLIENTSCONSENTPRIORTOTURNINGOVERSUCHINFORMATION,PROVIDEDTHEAICPAMEMBERFIRSTENTERSINTOACONTRACTUALAGREEMENTWITHTHEPROVIDERTOMAINTAINCONFIDENTIALITYOFTHEINFORMATIONTHEMEMBERMUSTALSOBEREASONABLYASSUREDTHATTHEPROVIDERHASAPPROPRIATEPROCEDURESINPLACETOPREVENTTHEUNAUTHORIZEDRELEASEOFCONFIDENTIALINFORMATIONTOOTHERSTHENATUREANDEXTENTOFTHEPROCEDURESNECESSARYTOOBTAINSUCHREASONABLEASSURANCEDEPENDONTHEFACTSANDCIRCUMSTANCESOFEACHCASEIFNOSUCHAGREEMENTISENTEREDINTO,SPECIFICCLIENTCONSENTSHOULDBEOBTAINEDBEFOREANYCLIENTINF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