Toad, Toad, and Turtle LLP (T3) is an accounting firm with 25 accountants and over 50 staff. The professional employees (accountants) are all hired in accordance with their professional designations. T3 handles the taxes and books for several mid to large businesses; they have a written contract with each of their clients. They are very conscious of the professional obligations of the firm, especially with respect to the accuracy of their work. T3 has developed software for authenticating source documents for clients' corporate expenses. Unfortunately, one of the accountants has found a way to mis-use the software to produce false documentation; the accountant has created $500,000 of false receipts which he has used to defraud Canada Revenue Agency