[Justin C.]

Hey Guys,

Found myself in a pickle recently and need some advice.

Currently I’m in the process of studying for the last section of the exam.

However, my current employment status seems like a bit more urgent matter.

I work for an accounting firm in a major metropolitan area. Over the period of few months one of our clients, for whom we provide attest services, went through a shake up and lost a key staff member who quit unexpectedly. It seems to me the person was more or less forced out. I believe this has occurred through a deliberate increase in workload to levels that made the position unmanageable and through withdrawal of support necessary to fulfillment of required duties.

In short, after the position became vacant, it has been offered to me. However, prior to the offer, I’ve been designated to help the client catch up with accounting work, which led to possible violation of independence rules.

Earlier in the week, after the job offer, I’ve contacted one of the firm’s partner’s. During a meeting I’ve voiced my concerns regarding the offer and a possibility of violating multiple SOX rules dealing with subsequent client employment. The meeting went well and the matter was to be resolved by the partner and the client’s CFO. Frankly, I believe the partner was not aware of the possible conflict with SOX since he allowed the CFO to make an offer in the first place.

Nonetheless, later in the week I’ve been provided with a copy of a job description that belonged to the person that was forced out alongside with a revised copy of a job description that’s being offered to me. As suspected, revised copy eliminates any involvement with the preparation of the financial statements, SEC reports and does not mention any financial oversight duties. This also makes the position undesirable since it seems like an entry level position. In addition, salary, bonuses and any other fin. matters have not been discussed as of this writing.

As you might’ve already guessed i am reluctant to accept this offer. This is also due to the fact that the client’s internal environment is in shambles. Employee morale is at all time low and upper mgmt. exhibits poor leadership qualities.

In addition, it seems to me that my current employer is trying to force me out by letting the client advance with the offer and I might unexpectedly find myself in a spot where I am violating SOX rules. (Cooling off period ends in May and hence a copy of the original job description that was also given to me). I believe if I proceed with acceptance I will find myself in a miserable spot and might possibly jeopardize my future CPA license. However, if I refuse, I might have to deal with concealed repercussions from my current employer.

My short term plan is to reject the offer, pass the CPA, file any remaining paperwork with the state board and look for another position which will not put me in jeopardy of losing my license. Nonetheless, fulfillment of all of these steps might take a few months and my application for the CPA might be delayed due to a “mistake” on the employer’s portion of the application. (This has happened before).

My question for you is this: How should I proceed with this matter in order to come out of this unscathed?

My short term plan seems solid. However, I need help with the details.

Thank you in advance.