TY - SER AU - Ehrlich, Craig P. AU - Williams, Joanne D. TI - Criminal liability of CPAs in federal securities fraud and tax fraud cases: knowledge, willful blindness, and unawareness SN - 0732-8435 U1 - BPer. 657.05 PY - 2013/// CY - ---New York PB - The New York State Society of Certified Public Accountants KW - Accountants - Liability (Law) ER -