Howard Smith (HS), the Office Managing Partner of ABC's Atlanta office, and Maggie Bosworth (MB), the national partner over ABC's Technology Sector Audit Services Group, when his reimbursement request for spousal travel, unrelated to the Giraffe engagement, was denied. Upon inquiring on his behalf with the rm's national time and expense ofce as to the reason for the denial, HS and MB learned that JJ's non-business expense spending for the past year was by far the highest in the practice. This prompted HS to try and get a better understanding of J J '3 spending and how it might be impacting the practice. Upon further investigation, HS learned that J J's total expense spending between January and April of that year had been $80,359, $31,852 of which were for "Entertainment" associated with several clients, including Giraffe. He also learned that not only were JJ's expenses the largest of anyone in the rm's audit line of service, but they were also more than double that of the next closest person. HS informed MB about this, and the two of them spoke to J] via conference about his controllable expenses. When confronted, J I claimed that the large volume of expenses was due, in part, to the fact that he was catching up on submitting older expenses but that he would do better with his spending going forward. Neither MB nor HS inquired into the nature of JJ's expenses or if the signicant non-business expenses might be due to an inappropriate personal relationship that could be impairing his independence