The Ethical Issue of Mistating Financial Results

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The writer considers a fictional case of a professional accountant who has been found guilty of breaching the ethical code of conduct, by producing financial statements that are misleading. The first part of the paper uses the ASPES 110 code of conduct to identify the sources of a breach. The second stage then looks at the perception of the breach, determining whether it may be deemed more serious due to the professional status of the accountant. Last part of the paper discusses potential causes and looks at potential solutions. Ten sources are cited in the bibliography this fourteen page paper.