⚖️ CPA Liability for Constructive Fraud — CPA Exam (REG) | Taxation Course скачать в хорошем качестве

⚖️ CPA Liability for Constructive Fraud — CPA Exam (REG) | Taxation Course

This video lecture analyzes the concept of constructive fraud, also known as gross negligence, and its legal implications for tax preparers. It explores how extreme departures from professional standards can be legally treated as fraud, even without the explicit intent to deceive (scienter). Understanding the distinction between ordinary negligence and constructive fraud is essential for the CPA REG exam and for recognizing the heightened liability CPAs face toward third parties. 🔗 Start your free trial: https://lnkd.in/g4hZAp2 Farhat Lectures 🎓 🎥 Video Lectures | 📝 MCQs + AICPA | 🎯 Video MCQ Explanations 🤖 AI Quiz Assistant | 🎙 Podcast Lessons | ✅ True/False & Exercises 📚 Complete A–Z supplement to CPA Review & Accounting Courses Farhat is: ✅ Mapped to your CPA course (Becker, UWorld, Gleim, Miles, Surgent & more) ✅ In-depth explanations of key concepts ✅ Tons of MCQs (including AICPA) ✅ Ongoing support & guidance from Farhat and his team ❌ Not a replacement for your CPA course — a powerful supplement #CPAExam #TaxationCourse #ConstructiveFraud #CPAREG #CPALiability