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Fact Pattern 2-1 Susan Is an Accountant Who Works in a Company Owned

question 59

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Fact Pattern 2-1
Susan is an accountant who works in a company owned by Richard. Richard is concerned about the amount of taxes he will owe for the year and asks Susan to falsify his income tax return. Susan refuses. Richard fires her. Susan asks you for advice telling you that Richard is unethical and that she is certain that the law prohibits all unethical conduct.
-Refer to fact pattern 2-1. Which of the following is the theory on which Richard will most likely rely?


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