A$.($a$)$ Discuss the problem with the immediate superior $($except when it appears that the superior is involved$).($b$)$ Clarify relevant ethical issues by confidential discussion with an IMA Ethics Counselor or other impartial advisor. $($c$)$ Consult your own attorney as to legal obligations and rights concerning the ethical conflicts.

B$.$ The management accountant need not take any further action if established written policies provide insufficient guidance on how to handle an ethical conflict.

C$.($a$)$ Discuss the problem with any manager. $($b$)$ Clarify relevant ethical issues by public discussions with the board of directors. $($c$)$ Consult local law enforcement officials.

D$.$ Discuss the problem only with the immediate superior. The management accountant need not take any further action if the supervisor does not take appropriate action.