What are the issues in this scenario?

The company uses the allowance method to account for its uncollectible accounts. Accounts written off during the year amounted to $300,000. The companys policy is to write off accounts that are 90 days old or at the discretion of the Accountant. Normally the managing director of each division would review these and approve the write-off. However, their signatures are not necessary since the accountant in each division is CPA qualified, practices high standards of ethics and is very professional. They are highly trusted by the managing directors. The accountant in the Western divisions posted a debit to bad debt expense and a credit to the allowance account for the write-off.