Вы находитесь на странице: 1из 3

Name: Duong Thanh Lam

Class: K13409C


- Mary Land, CPA, worked in Finacc for six years.
- she provides accouting and taxation services to her family and friends at the same time she
doing her job.
- the Finacc policy do not allow this, so that Mary resigned.
- After that, she works for Anywhere Pty Ptd as a management accountant.
- However, she continues to provide the old clients with such services.
- At Anywhere, Mary is responsible for maintaining the general ledger and preparing monthly
internal management reports.
- Her performance has been rated 5/10 with the comment not pay enough attention to detail
- Marys business had grown, so that she hired John.
- Mary gave John some hard missions with tight deadlines.
follow that.

1) Should Mary be able to provide accounting services while remaining a full-time
employee with Anywhere.??
- As a manager of Anywhere, I would not allow Mary to do this, because she is not
doing her job well, the Anywheres productivity is decreasing rapidly, and if the
clients of Mary know that she is working for Anywhere, the reputation of company
will be in danger.
- On the other hand, if I was Mary, I would not stopped do it, because of what I am
doing is not illegal & conflict with the labour contract, and I can handle two job as
Does the Code of Ethics for Professional Accountants impact on Marys right to
provide professional services???

According to Code of Ethics for Professional Accountants in Section 120: A

professional accountant shall not perform a professional service if a circumstance or
relationship biases or unduly influences the accountants professional judgment with
respect to that service. In this case, Mary was working as a full-time employee with

Anywhere, so when she provided accouting service, she did not focus on management
accounting job.
- According to Code of Ethics for Professional Accountants in Section 130: when
provide professional accouting service, an accountant need to have full professional
competence, so Mary shall make clients, employers aware of the scope in the
- In Section 150 (professional behavior): A professional accountant must avoid any
action that may discredit the profession, but in this case, Mary was offering services
to Finacc clients, this will make Marys reputation that has disrepute.
2) Evaluate Marys actions in clients from Finacc?
- Im going to use the Telelogical theories to evaluate Marys actions:
+ according to ethical egoism: the actions of Mary are very ethical because it brings
the best result for Mary.
+ according to ultilitarianism: the actions of Mary are unethical, she need to act in the
way bring the best result for the greatest numbers of people, In this case, Mary should
not socilit the clients from Finacc.
Discuss this question in relation to the Code of Ethics for Professional
- In Part B-Professional Accountants in public practice: Section 250 Marketing
Professional Services : When a professional accountant in public practice solicits
new work through advertising or other forms of marketing, there may be a threat to
compliance with the fundamental principles. For example, a self-interest threat to
compliance with the principle of professional behavior is created if services,
achievements, or products are marketed in a way that is inconsistent with that
Marys actions were very unprofessional, because she is not fair and not integrity,
Mary just want to make more money so she socilit the clients from Finacc.
3) Evaluate Marys actions in hiring John and the tasks she has requested John using
AAA model???
1. What are the facts of the case??
The facts are:
- Mary is working full-time at Anywhere and running her own business at the same
- Her business is getting bigger.
- And she hired John for assistant, gave him a lot of hard work with tight deadline.
2. What are the ethical issues in this case?
- The ethical issue is whether or not a professional accountant should hire an assistant
and give him difficult tasks. In hiring him, Mary would be acting unprofessional and
would also be negligent of her professional duties.
3. What are the norms, principles, values related to this case?
- The norms, principles and values are: a professional accountant is assumed to have
impeccable objectivity and professional behavior, so that Mary should gave John
suitable missions.

Beside, according to John, he should has enough competence to do the job, if he

can not do it, he should talk to Mary.
4. What are the alternative course of action?
Option 1: hire John and give him difficult mission.
Option 2: hire John and give him suitable mission.
Option 3: hire somebody else who accept difficult mission.
5. What is the best course of action that is consistent with the norms, principles
and values identified in Step 3???
The course of action with consistent with the norms, principles and values in Step 3 is
to hire John and give him suitable mission.
6. What are the consenquences of each possible course of action?
Under option 1: Mary can give John difficult mission. She would enjoy the increase
in profit of her own business. But, the qualify of service may be low because John can
not fully understand the mission and sometimes he does not has ability to complete
the job. After a couple time, I think John will resign the job, because it very pressure.
Under option 2: Mary give John suitable mission. Both Mary and John will have
benefit of it. John will work more effective and efficient, Mary can provide such
qualified services.
Under option 3: hire somebody else. Mary will take time to seeking for another who
accept this difficult mission. And if someone apply for it, I think it will come back to
option 1.
7. What is the decision?
The ethical decision is option 2. Mary should give to John suitable mission.