Saha has finally after a five-year extended maternity break returned to her job as an accountant at Mega Enterprises. Mega Enterprises is a small family-run hardware supplies chain. It is an important time in the fiscal year at which she has returned: tax season. Reviewing the books for the period she was gone, Saha notices some little anomalies which suggest that Mega has been reporting less income than they have actually made in the past two years.

Troubled by this, Saha approaches the company owner, Agustin to discuss the issue. Agustin explains that he has been altering the report books because of a personal financial slump. "I fell into a financial recession because of a gambling problem" he continued. Agustin promises that from now on he will not attempt to reduce his tax liability. "Now, that Saha is back, the company and me are in a better place", Agustin said. However, he also makes clear to Saha that there is no way for him to pay the back taxes and their penalties because he cannot afford it.

If Saha reports the fraud to the tax authorities, the company may close. Also, Saha is so worried because if it comes out that she did not report it for sure she will lose her license.

  - Answer the following questions ,

1. Is there any ethical dilemma in this case?

2. What should Saha do? Why?

3. In this case business ethics should be considered and applied in which level?