Tips for Investigating Alleged Audit Violations

Welcome to this three-part series of Brainshark trainings presenting tips on how to investigate alleged audit violations. This series is based on a collaborative presentation at the 2017 NASBA Legal Counsel Conference given by Peter DelVecchia of the AICPA, Frank Trainor, Staff Attorney for the North Carolina State Board of Certified Public Accountant Examiners, and Carl Sonne, California Deputy Attorney General working with the California Board of Accountancy.

The series provides investigative tips from the perspectives of the AICPA, demonstrates how state boards of accountancy may effectively investigate alleged audit violations identified by the peer review process, and illustrates how to use SEC and PCAOB investigative material to support an investigation.

Please contact NASBA’s Regulatory Affairs Manager at [email protected] with any questions about this training series.

PART ONE: AICPA Investigative Tips

PART TWO: Investigating Alleged Audit Violations Identified by the Peer Review Process

PART THREE: Using SEC and PCAOB Investigative Material