The speakers are Lawrence P. Kalbers, Ph.D., CPA, director of C.W. Post's School of Professional Accountancy, and Gregory S. Hunter, Ph.D., an expert on records management and archives and associate professor in the Palmer School of Library and Information Science at C.W. Post.

Dr. Lawrence P. Kalbers will present:
"The Ethics of Financial Reporting and Auditing: Enron as a Case Study"

• Financial Reporting Issues: Form Versus Substance
• Auditing Independence: Rules Versus Principles
• Legislating Ethics: Can it be Done?

Dr. Gregory Hunter will discuss:
"The Enron Case: Ethical and Practical Considerations in the Destruction of Records"

• Determining the Value of Records
• Professional Records Managers and the Ethics of Destruction
• Enron: What Went Wrong?

C.W. Post's Great Hall is located in the Administration Building at 720 Northern Blvd. (Route 25A) in Brookville. For additional information, please contact Dr. Ellen M. McGee, Director of the Long Island Center for Ethics, at 516-299-2341 or email ethics@cwpost.liu.edu