Discuss. Make sure that you, as the Ethical Accountant providing advice to Tang, identify the objectives (RA11. Ethics The Ethical Accountant Lian Tang, HK Corporation's controller, is concerned that net income may be lower this year. He is afraid that upper-level management might recommend cost reductions by laying off accounting staff, himself included. Tang knows that depreciation is a major expense for HK. The company currently uses the same method for financial reporting as it uses for tax purposesthat is, a declining-balance methodand he is thinking of changing to the straight-line method. Tang does not want to draw attention to the increase in net income that would result from switching depreciation methods. He thinks, Why don't I just increase the estimated useful lives and the residual values of the property, plant, and equipment? They are only estimates anyway. These changes will de- crease depreciation expense and increase income. I may be able to save my job and those of my staff." Tang calls his professional accounting body's Ethics Hotline and reaches the Ethical Accountant for advice. Instructions ethical issues are involved, and what Tang should do