Professional and Legal Responsibilities Discuss your legal responsibilities as an auditor by referring to the Statement of Auditing Standards (SAS) as well as the Public Company Accounting Oversight Board (PCAOB) rules.
In addition, discuss how some of the rules have changed since these large frauds have occurred. Through a series of fact situations the author demonstrates that reliance by practicing school psychologists on codes of ethics may lead to legal liability. The article concludes with a discussion of why codes of ethics fail to provide adequate support for pscyhologists in meeting problems encountered in their everyday functioning and suggests some remedial measures for improving the current codes governing school psychology.
