Alberto and Cristina were partners in a travel agency that specialized in arranging corporate travel. Because the partnership was on the verge of bankruptcy, they invited Alberto’s cousin, Mark, to become a “limited partner” by investing $500,000 in the agency. At the end of the year, Alberto and Cristina submitted their financial records to Mel, a local CPA who had been doing their taxes for many years. Mel completed the tax return and sent it to the partners for review. A few days later, Mark called Mel. “I invested $500,000 in the company. Why didn’t I get a $500,000 tax write off?” Mel explained the relevant tax rules to Mark, who then insisted he redo the return using falsified information. When Mel refused, Mark hired a different tax preparer

Which of Bell’s characteristics best explains Mel’s actions?

a. Appropriately uses technical knowledge

b. Recognizes the influence of political forces

c. Actively seeks additional knowledge

d. Engages in autonomy of practice

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