CPAs or CPAs as Conservator

INDEXProfessional conflicts occur when a family certified professional account represents the AIP and family members. The conflicts become worse when the CPA is in a conservatorship position and one of his family clients breaks court agreements or fiduciary laws to exploit the elderly person whom is also the CPA’s client. In most States a CPA is a required mandatory reporter and by law should report matters concerning elder exploitation.

Additionally these matters become even greater conflicts when a secondary conservator retains the initial CPA conservator as the AIP/Wards accountant and all parties are aware of the elder exploitation and financial violations. CPA’s have some of the most stringent ethics rules out of most financial professions.

Recommended: Hackard Law Elder Abuse, Trust, Probate & Estate Litigation Videos.

Diagram 1: Organized Elder Abuse – Conflict-of-Interest Collusion Teams  (click the zoom feature/scroll over image to read box descriptions, hold mouse or finger to scroll diagram and click crossed arrow to view full size PDF).

The Elder Exploitation Fraud Triangle

Diagram 2: The Elder Exploitation Fraud Triangle (click the zoom feature/scroll over image to read box descriptions, hold mouse or finger to scroll diagram and click crossed arrow to view full size PDF).

Adopted from Criminologist Donald Cressey Creator of the Fraud Triangle. ACFE; Association of Certified Fraud Examiners Fraud Triangle.

“Trusted persons become trust violators when they conceive of themselves as having a financial problem which is non-shareable, are aware this problem can be secretly resolved by violation of the position of financial trust, and are able to apply to their own conduct in that situation verbalizations which enable them to adjust their conceptions of themselves as trusted persons with their conceptions of themselves as users of the entrusted funds or property.” 1  

Donald R. Cressey, Other People’s Money (Montclair: Patterson Smith, 1973) p. 30.

Diagram 3: Predictive Personality Pattern Indicators – Dark Triad, Cluster B Personality & The Elder Exploitation Fraud Triangle (click the zoom feature /scroll over image to read box descriptions, hold mouse or finger to scroll diagram and click crossed arrow to view full size PDF).

Diagram Adopted from Dark Triad – Cluster B Personality Research, the Fraud Triangle and Combined with Leading Undue Influence Models & Elder Exploitation Statutes.

Journal of Psychiatry and Psychiatric Disorders. Exploring the Dark Side: Relationships between the Dark TriaTraits and Cluster B Personality Disorder Features. 

Diagram 4: 5 PHASE ELDER EXPLOITATION, NEGLIGENCE & ABUSE PIPELINE (click the zoom feature to read box descriptions, hold mouse or finger to scroll diagram and click crossed arrow to view full size PDF). 

The 5 Phase Elder Trafficking Pipeline By Professionals In Probate Court Process Map Repository is linked here and inserted below as iFrame Insert 2.

iFRAME INSERT 1: Navigable GIS Geo-intel Article Repository: Mouse over each maps heat-zone cluster circles, zoom in to view regional details. Click Tacks on or below map to view related articles, links, reports, video or other trend analyses data. Double click map to add your own event. Click here for full-sized master version.


The Citizen’s Public Safety Network is a non-profit extension brand of the Northwest Business Alliance (Business Allies)  non-profit established in 2004. Coeur d’alene, Kootenai County Human Rights Research: Trust & Probate Litigation Manipulation in Elder Exploitation Circumstances.

Business Allies is a Profit to Nonprofit Northwest Business Alliance. Seattle & Spokane Washington, Sandpoint, Coeur d’alene, Kootenai County Human Rights Projects for Elder Justice. Data aggregation sources and leads focused on family rights and community safety. Advocate Platforms Research for Guardianship, Conservatorship abuse, exploitation & negligence and enmeshed probate court corruption.  Public data aggregation sources and leads: regional newspapers, VP Taskforce, AltrueSoft Tech Platforms, Citizen to Citizen Reporting, Citizen’s Bureau of InvestigationNorthwest Journal NewsGrassroots Elder Advocate Organizations, state & national GAO research monitoring & grant projects. Department of Justice elder rights investigation protocols by adult protective services or law enforcement, prosecution, and trauma recovery:

Key search terms: grant research objectives & Administrative rules for Adult Protective Services, State Health Departments, Elder Abuse and Exploitation requirements legislated by the Code of Federal Regulations, Social Security Act, Americans with Disabilities Act and Older Americans Act. Aggregated & direct interviews via Citizen research and complaints focused on elder abuse, exploitation and negligence, human trafficking, corruption, professional cronyism among state licensed service providers such as Estate Planning Attorneys, Doctors, Physicians, Clinicians & coordinated medical ethics for elder care, neurocognitive & capacity evaluations, Conservator, Court Visitor, LSW, Guardian, Guardianship, Trustee, Management Services, Model Rules of Professional Conduct, Rules of Civil Procedure, State Bar Ethics Commissions, CMS, Hospital, Facility ManagementSECFINRACode of Federal Regulations,Tax Fraud, Wealth Management Services, Certified Financial Forensics & CPA Investigation manuals, Uniform Code and many more industry compliance guidelines . Supported by research from over site sources, Bureau of Occupational Licenses and all State Statutes relevant to Negligence, Exploitation & Abuse including Probate Court monitoring, Senate Hearing on “Toxic Conservatorships“, recent federal legislation, Acts of Congress, Elder Justice ActElder Abuse Guide For Law Enforcement (EAGLE), American Bar Association & American Psychologists Association Resources on & Elder Abuse & Vulnerable Person Legislation.

Courtesy of Citizen’s Public Safety Network & Citizen’s Bureau of Investigation Community Safety Projects | Spokane; Washington, Sandpoint & Coeur d’alene; Kootenai County, Idaho Elder Abuse Advocates & Grassroots Networks Projects.