This reduces raw material costs, enabling the division to meet its profit target so that profit sharing can be paid. Although she has no direct part in this activity, she's unsure what actions, if any, she should take to comply with the IMA Code of Professional Conduct. Amy is unsure about what she should do to avoid condoning the purchasing practices that she believes are unethical. The IMA Ethics Committee is very interested in learning how readers view the ethical dilemmas their fellow members face. Roland L. Madison, Ph.D., CPA, is the KPMG LLP Professor of Accountancy at John Carroll University, Cleveland, Ohio .
All names are fictitious, and certain facts have been changed to maintain confidentiality.