Mariani was a licensed CPA who worked for Colorado Blue Cross and Blue Shield as manager of general accounting for human resources. She complained to her supervisors about questionable accounting practices on a number of occasions and was fired. She claims that her termination was in violation of public policy in favor of accurate reporting, as found in the Board of Accountancy Rules of Professional Conduct. BCBS claims that the rules are not an arbiter of public policy as ethics codes are too variable. Who is correct?