"Olivia, I would like you to meet Eli Arezzo." "Hey, no need to introduce us, Luke. We are old pals. Right, Eli?' "Oh yeah, we go way back!" Olivia and Eli shared a laugh at the expense of Luke Stotts, an audit manager who had attempted to introduce the two of them as all three stood in line at a corner Starbucks near their office late one afternoon. After Olivia explained how she and Eli had met, Luke paid for his drink and excused himself.
"Well, Eli, would you like to join me?" Olivia asked as she stepped away from the counter with her latte in hand. "We can kill a little time here while the traffic dies down if you want."
"Sounds good to me. Anything to avoid the gridlock out there." For more than an hour, Olivia and Eli sat together at a small table discussing topics ranging from the coming weekend's "big" college football game to global warming to their upcoming client assignments. Finally, Olivia glanced at her wristwatch. "Wow, it's after six. I guess time flies when you're having fun." Olivia laughed nervously- she hadn't intended to be so candid.
"Uh, yeah, I had . . . fun, too," Eli replied as he fidgeted with his necktie.
The parting exchange between the two auditors was awkward for two reasons.
First, they each realized that there was a mutual attraction between the two of them.
Second, they were aware that although their employer did not prohibit intra-office dating, there was a general understanding within the firm that it was not considered "professional." The firm's policy manual required partners and employees to avoid any personal relationships that might "impair or influence their judgment" or otherwise pose a "conflict of interests" for them or the firm.

Questions
1. Do you believe that either Olivia or Eli acted “unprofessionally” or “unethically”? Defend your answer.
2. Did Olivia and Eli’s relationship likely affect other individuals within their office?
3. Why do you believe that major accounting firms have become more accepting of intra-office dating over the years? Do you believe that shift in policy is appropriate? Why or why not?
4. Do you agree or disagree with Olivia’s father that public accountants should keep their personal and professional lives strictly separate? Explain.