https://www.sec.gov/litigation/admin/2019/33-10701.pdf

The case: PPG Industries, Inc. (AAER-4094) 2019

1. The AICPA's Code of Professional Conduct provides guidance to CPAs in performing their professional responsibilities. Discuss, from the perspective of an individual in your AAER the Principles of Professional Conduct that apply to all members. Address each principle. If the principle does not apply, state that it does not apply and explain why it does not apply. Do NO say all of them do not apply. If a specific individual was not named in your AAER, specify that a specific individual was not named. In addition, specify an individual within the organization that was probably involved and respond to the question based on the individual you identify. (5 principles of professional conduct, 1. responsibilities, 2 the public interest 3. integrity 4. objectivity & Independence 5. Due care )

2. The AICPA's Code of Professional Conduct provides guidance to CPAs in performing their professional responsibilities. Discuss, from the perspective of an individual and the circumstances in your AAER, the General Standards and Acts Discreditable Rules as they relate to your AAER. If an individual is not named, state such. Also, specify an individual within the organization that was probably involved and respond to the question based on the individual you identify. Justify your response by including (but not limiting your response to) the circumstances of your case.

1. Integrity and Objectivity Rule 2. Independence Rule 3. General Standards Rule 4. Compliance with General Standards Rule 5. Accounting Principles Rule 6. Acts Discreditable Rule 7. Contingent Fees Rule 8. Commissions and Referral Fees Rule 9. Advertising and Other Forms of Solicitation Rule 10. Confidential Client Information Rule 11. Form of Organization and Name Rule

3. The AICPA Code of Conduct lists seven threats to compliance with the Rules of Conduct. List two threats and describe how each relates to the individual(s) in your AAER. Make sure to list the threats, define the threats, and describe how an individual in your fraud case faced each threat.

1. Adverse interest threat 2. Advocacy threat 3. Familiarity threat 4. Management participation threat 5. Self-interest threat 6. Self-review threat 7. Undue influence threat

4. Qualitative Characteristics of Useful Financial Information, identifies several characteristics of useful information. These characteristics are divided into "fundamental" and "enhancing" characteristics. Evaluate your company's presentation of its financial information from the perspective of the fundamental and enhancing characteristics as described.

5. Types of asset misappropriations covered thus far include (1) Billing schemes, (2) Cash Larceny, (3) Check Tampering, (4) Expense Reimbursements, and (5) Skimming. Various methods for each type of misappropriation exist (e.g. Check Tampering has 5 methods). For each method of asset misappropriation, identify internal controls that address each method. Describe how internal control works. This response requires describing the fraud, the internal control, and how the internal control prevents/detects (this should be identified) the fraud.

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