Dalbeck, a CPA, serves on the Alumni Admissions Committee of his alma mater. As part of his duties, he interviews and evaluates applicants for this prestigious college and ranks them on a scale of 1 to 10. If he gives an applicant a high ranking, the Alumni Admissions Committee reviews the applicant's credentials and makes the final recommendation concerning admission. If he gives an applicant a low ranking, their admission is automatically denied. In accepting this volunteer position, Dalbeck agreed to be impartial.
a. Allison, the high school valedictorian in Dalbeck's community, now is applying for admission to this college. Allison is a close friend of Dalbeck's daughter Emily. Does Dalbeck have a conflict of interest?
b. Does Dalbeck have a conflict of interest if valedictorian Allison attends the same church that Dalbeck attends?
c. Does Dalbeck have a conflict of interest if Allison is a member of an underrepresented ethnic group and Dalbeck feels strongly that the college needs to admit more members of this ethnic group?
d. In which of these cases, if any, does Dalbeck, have a duty under the Code of Conduct to make appropriate disclosures to the university?
e. Assume instead that Dalbeck was providing bookkeeping services to the Alumni Organization on a pro bono basis. Would the scope of Dalbeck's disclosure duties be affected by the fact that he is donating his services as an unpaid volunteer?