In this conversation, Charles Hall shares a harrowing experience from his early days as a CPA, detailing an audit that led to threats against his life from county officials. He emphasizes the importance of integrity in auditing, recounting how he navigated the challenges of reporting illegal activities while facing intimidation. The discussion highlights the ethical dilemmas auditors may encounter and the significance of maintaining professional standards, even in the face of personal risk.

Chapters

00:00 Introduction to the Auditor's Journey
01:51 Facing Threats: The Auditor's Integrity
06:55 The Consequences of Reporting
12:55 The Aftermath of the Audit
18:37 Lessons Learned and Integrity in Auditing

ABOUT CHARLES HALL: Charles B. Hall, CPA, CFE, MAcc became a CPA in 1987 and a Certified Fraud Examiner in 2004. He has spent most of his career providing auditing services, both internal and external, to local governments, nonprofits, and small businesses. Charles obtained his Master of Accountancy from the University of Georgia in 1984 and has thirty-four years’ experience in
accounting and auditing.

Professional Affiliations:
• American Institute of Certified Public Accountants
• Georgia Society of Certified Public Accountants
• Association of Certified Fraud Examiners
• Georgia Government Finance Officers Association

He is a past member of Georgia Society of CPA’s Peer Review Committee and a past chairman of the Georgia Society of CPAs’ Governmental Accounting and Auditing Committee.

Charles is the author of The Little Book of Local Government Fraud Prevention and Preparation of Financial Statements and Compilation Engagements. He is a contributing author of PPC’s Guide to Cash, Tax, and Other Bases of Accounting and PPC’s Guide to Audits of Governments.

Charles loves reading, running, and blogging about accounting and auditing issues at cpahalltalk.com.

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