thank you for answering last quetion. would you help me do similar quetion? after reading the 2 accounting ethic dilemmas and solution. reply your thought wether agree with disagree and support your analysis. Dilemma No. 2 A CPA has a client who owes the CPAs firm $15,000 for accounting services performed approximately eighteen months ago. At the conclusion of the current audit, the CPA is considering issuing the client an unqualified opinion inasmuch as the CPA has conducted the audit in accordance with generally accepted auditing standards. Solution The amount due of $15,000 may not a be a material amount in relation to the typical amount of accounts payable, and it could also be an amount due that was missed in the process, or in which the payment was mislaid or lost somewhere between processing and delivery. These are questions that could be answered by further testing of the payables process with the company. The CPA has knowledge of an unpaid billing, and so has reasonable cause to focus testing on the payables process. The question that arises from this dilemma is whether or not the CPA can remain objective and independent. According to Rule 101 of the AICPA Code of Professional Conduct, the CPAs independence is considered to be impaired, since the bill is more than twelve months old. The appearance of independence is important, so even conflicts of interest and objectivity that do not affect the CPAs work must be considered (Dodaro, 2013). I would not have conducted the audit without first rectifying the prior unpaid bill. This conclusion is based more on practical logic than on any professional rule. My reasoning is that I am unwilling to provide more services for a client, when previous services have not been compensated for. I do not wish to have two outstanding bills, and in truth I would have begun more aggressive collection actions prior to the end of the first twelve month period after the initial services were rendered. 1 Timothy 5:18 says, The worker deserves his wages, (NIV), and so it is not unreasonable to seek out compensation that is due. As stated before, it is possible that the unpaid bill is overdue only through some mistake within the process, and could have adequately been rectified much earlier. Regardless of the reason for the unpaid bill, I do not think more services should be provided until it is paid, and this is consistent with Rule 101. NO. 11 A CPAs client, Galaxy, performs payroll service for approximately forty companies including twelve of the CPAs clients. The payroll services performed by Galaxy include all of the standard payroll operations along with payment, i.e. for each payroll period. Galaxy receives funds from each company to deposit in a special imprest bank account to cover the payroll checks issued to their employees. During the current audit of Galaxy, the CPA discovers that Galaxys liabilities exceed its assets by approximately $50,000. After discussing the problem with Galaxy, the CPA is considering notifying its clients who use Galaxys services to stop sending funds to Galaxy lest the cash disappear or become frozen due to legal or financial complications. Response The CPA has a duty to Galaxy, but also has a duty to other clients which creates the dilemma. Rule 301 of the AICPA Code of Professional Conduct states that client information should be kept confidential by the CPA, therefore no information about the financial situation of Galaxy should be divulged to the CPAs other clients. The CPA may help devise a strategy for Galaxy to reduce its liabilities, in an effort to correct in deficiencies in the companys operations. In accordance with Rule 301, I would not share any of Galaxys confidential information, and I would definitely work with their management to find both short term and long term solutions to the problems that created the excess liabilities. The Bible says, Plans fail for lack of counsel, but with many advisers they succeed, (Proverbs 15:22, NIV). Without knowing more specifics about Galaxys situation, I cannot provide more detail about the actions I would take, but I can say that I would attempt to be one more advisor to offer them counsel