Question $1$

$4pts$

Imagine your company cheated on their earnings statement. The company's accounting firm doesn't say anything. You go into their office wanting an explanation. The CPA calmly says, $"$Oh$,$ I lied when we signed off on the report." Your reply, "But you can't lie $-$ it is your duty to tell the truth." You want the CPA to follow which ethical theory?

Preference

Stakeholder

Utilitarian

Deontological

Virtue