You are working as an accountant for Lewis Pty Limited and the business results for the current year are disappointing. Your manager instructs you to make some adjustments to increase the assets so the results presented to shareholders and other users are more in line with budget and their expectations. You express some concerns about this to your manager, he tells you to do as your told or you may lose your job, in addition the manager believes that next year will be a better year and any adjustments made this year can be reversed next year so there will be no issue.

The key ethical principles relevant to this case is

a. Objectivity and Professional behaviour

b. Objectivity and Professional competence and due care

c. Integrity and Professional behaviour

d. Integrity and Objectivity