a financial crime that was decided in the last five (5) years. A financial crime involving fraud, misappropriation of assets or fraudulent financial statements. ETHICS AWARENESS TESTS ADDRESS THE FOLLOWING QUESTIONS: SMELL: Does it smell right? When you consider the situation in the light of commonly accepted ethical principles and your own moral compass, is the decision or action something you would feel completely comfortable in carrying out? Alternatively, would it make you since, as if there was a bad smell in the room? APPEARANCE: Does it look right? How would this action or decision appear to other people of sound ethical principles? Would they be likely to condone or condemn it? REPUTATION: Would you tell your loved ones about this? Is this an action or decision that you would be proud to tell your loved ones you had taken, or something you would prefer they didn't know you had done? Would this action or decision enhance your reputation as a person of high integrity, or would it be damaging? FRONT PAGE: Could you live with this as a front page of a newspaper? Would you want your action

or decision announced to the world in this way? Would you be proud for everyone to know what you had done, or would you be embarrassed about what people would think?