Kelly Is the Controller of a Small Company

question 32

Multiple Choice

Kelly is the controller of a small company. One day the CFO comes in and tells her to lower the estimate of uncollectible accounts receivable. Kelly insists her numbers are correct as is. The CFO tells her it will mean her job at the company if she doesn't go along with the smaller estimate. The primary virtue that would enable Kelly to resist the pressure to manipulate the number is:

• A) Loyalty
• B) Integrity
• C) Caring
• D) Objectivity

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Definitions:

Ejusdem Generis

A legal principle stating that when a law lists specific classes of persons or things and then refers to them in general, the general statements only apply to the same kind of persons or things specifically listed.

Maxims

General legal principles that serve as foundational guidelines or ethical propositions in the law.

Statutory Interpretations

The process by which courts interpret and apply legislation.

Idioms

A phrase or expression whose meaning is not predictable from the usual meanings of its constituent elements or the overall context.