American Institute of Certified Public Accountants (AICPA) Practice Exam

What should a member do if they believe their supervisor is misleading them?

1. Leave the job immediately.

2. Seek advice from external auditors.

3. Confront the supervisor directly.

4. Document concerns and continue the conversation.

The correct answer is: Document concerns and continue the conversation.

When a member believes their supervisor is misleading them, the best course of action is to document their concerns and continue the conversation. This approach emphasizes the importance of meticulous record-keeping, which can help in validating the concerns later if necessary. It also promotes an ongoing dialogue, allowing for clarification and a better understanding of the situation. Engaging in discussion may lead to a resolution or provide the supervisor an opportunity to correct any misunderstandings. This option allows the member to maintain professionalism while addressing potential ethical issues. It demonstrates a commitment to due diligence and transparency. Additionally, documenting concerns provides an important paper trail, which can be essential for future reference if the situation escalates or requires further action. This careful management of the issue also helps uphold the integrity of the accounting profession and assists in ensuring that all actions taken are in line with ethical standards. In contrast, simply leaving the job may not provide a resolution to the issue and could hinder the member's professional development. Seeking advice from external auditors might be premature and could risk breaching internal processes or confidentiality. Confronting the supervisor directly could lead to conflict without prior documentation or clarity on the situation, potentially making matters worse rather than fostering understanding.