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According to the Statements on Standards for Tax Services, If

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According to the Statements on Standards for Tax Services, if a CPA believes that a client's prior-year tax return contains false information, the CPA should report this to the


Definitions:

Instrumental Values

Core beliefs or standards that guide how we achieve goals or desired ends, such as honesty, responsibility, and ambition.

Desired Ends

Specific goals or outcomes that individuals or organizations aim to achieve through their actions and strategies.

Utilitarian View

An ethical philosophy that posits the best action is the one that maximizes utility, typically defined as that which produces the greatest well-being of the greatest number of people.

Greatest Good

A principle often associated with utilitarianism, focusing on actions that aim to maximize happiness or benefit for the greatest number of people.

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