According to the Code of Conduct for management accountants (IMAs Statement of Ethical Professional Practice), the resolution of an ethical conflict in a firm that has not developed its own processes:

A) should begin with the employees immediate supervisor as long as he or she is not involved

B) should never involve lower level or newly hired employees

C) does not have to take place as long as your supervisor deems that the problem should be ignored.

D) should immediately involve external stakeholders like customers and suppliers