For each situation described below, apply the Chartered Professional Accountants of Ontario’s Rules of Professional Conduct—Approach to Ethical Conflict Resolution as identified earlier in the chapter to determine whether the behaviour is ethical or not.
a. In performing your job, you and a colleague often need to use your cell phones to make long distance calls to suppliers. Your employer allows you to submit business calls for reimbursement. Your colleague has mentioned that he likes the perk of getting the company to pay for a few of his personal long distance calls.
b. You and a friend go to the movie theatre and purchase tickets. As you and your friend approach the ticket-taker, you both notice that the three people ahead of you have no tickets. The group and the ticket-taker, who appear to know each other, have a brief conversation and the group is admitted without having purchased tickets.
c. To use the facilities at the local fitness centre, clients can pay a $5 drop-in fee each visit or they can purchase an annual pass for unlimited access. The cashier collects the $5 from drop-in clients and provides them with a cash register receipt only if they ask.