Refer to case study 2 in the Ethical Case Studies:Fortunesareus Ethical Scenarioand address the questions at the end of the case study:

1. What are the readily identifiable ethical issues for your decision?

2. Who are the key parties who can influence, or will be affected by, your decision?

3. What fundamental ethical principles for accountants are most applicable and is there an apparent conflict between them?

4. What would you do?