1. Do CPAs who provide accounting, taxation, and related services to small businesses have a responsibility to serve as the "moral conscience" of those clients? Explain. Pose a thought question if needed.

2. In a 1984 opinion handed down by the U.S Supreme Court, Chief Justice Warren Burger noted that " the independent auditor assumes a public responsibility transcending any employment relationship with the client." If this is true, do auditors have a moral or professional responsibility to turn in clients who are cheating on their taxes or violating other laws? Pose a thought question if needed.