A violation of the professions ethical standards least likely would have occurred when a cpa

The APES 110 Code of Ethics for Professional Accountants standard provides guidance on the appropriate response for professional accountants who come across suspected unlawful activity on the part of their client or employer.

Where illegal activity is suspected, you are advised to:

• explain to the client or employer the potential illegality of the arrangement and get them to stop that activity
• suggest alternative, legal ways in which the client's needs might be met
• disclose the activity if there is a legal obligation to do so
• if the client or employer does not change the suspect behaviour, then resign from the engagement or employment
• if disclosure is not mandatory, consider whether, in your professional assessment, disclosure is warranted in the public interest. If your professional assessment is that disclosure is in the public interest, you are strongly advised to seek legal advice before proceeding.

Cases of financial abuse of older people most usually involve "improper" conduct and not criminal conduct. During the interview with the older client, however, you may suspect that unlawful acts have been committed, such as theft, or physical abuse. Whether an act is unlawful is often difficult to determine and it is not the role of the accountant to so determine. It is important however that the suspicions be followed up.

Interventions on behalf of the older client must be respectful of that person's rights. They must also be sensitive to the client's situation and be conducted in such a way that they do not make matters worse. The older person may not wish to involve the police, especially where trusted family members and friends are concerned.

If the victim does not want to report abuse, even physical abuse, then it is not the prerogative of their accountant to report it for them, unless you believe that the older person is in imminent personal danger, or if you believe that the matter must be reported in the public interest.

You must let your client know that an unlawful act may have been committed and advise them of their rights. You should advise your client on potential responses to the situation, ensure that your client understands their rights and the advice, and then seek instructions, confirmed in writing.

• Explain to your client that the suspected unlawful act is no less unlawful because it has been committed by a family member or friend, and recommend to your client that the matter be reported to police. You may offer to call the local State or Territory elder abuse service with the older person, to get their input.
• You may yourself refer to external agencies for general advice on how to advise a client in this situation, while respecting confidentiality.
• If you suspect something illegal or dangerous, you should express that to the client, minute it in the record of meeting and confirm it to the client in writing.
• If the client is the perpetrator, you should explain why you cannot assist the client any further unless the potentially unlawful acts are rectified and discontinued (see below for some suggested phrases).
• All practitioners will have a Letter of Engagement and it is recommended that it limits confidentiality in matters where there is a clear breach of the law. However, before relying on any such clause, first seek legal advice.
• If you consider that an unlawful act has been committed and you are considering reporting the matter to an authority or body, thereby potentially overriding confidentiality, it is strongly recommended that you first seek legal advice on the matter.

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