APSCA’s recent ethics investigations have brought several critical issues to the forefront. Emerging trends reflect serious issues that have resulted in Membership Revocations.
⚠️ Breach of Confidentiality (1 case – Membership Revocation*)
Confidentiality Breaches — whether in public forums or through improper document retention — are severe violations that will not be tolerated. Sharing, posting, or mishandling sensitive audit information is a direct breach of APSCA’s Code of Conduct and carries serious consequences.
APSCA Members must enforce strict data protection, controlled access to sensitive information, and regular confidentiality training. Always refer to your Firm’s Code, Policies and Procedures to meet data protection requirements.
⚠️ Questionable Exam Access Practices (3 cases – Membership Revocations*)
The integrity of APSCA’s exam process is paramount. Any attempt to gain unauthorized access or share credentials is a serious violation of APSCA policies. Such behavior is met with disciplinary action, up to and including membership revocation.
Credentials must never be shared. Access the exam system only at authorized times, under the supervision of designated personnel. Never share your credentials for the APSCA data system or any APSCA platforms. Violations will result in serious penalties.
Contact APSCA’s Professional Conduct Team on ethics@theapsca.org for more information or to report concerns of ethical misconduct.
*Members may appeal Disciplinary Board findings within 30 days of sanction.