Question: What two key potential ethical issues might need to be considered now and /or in the future related to taking on new debt to pay

What two key potential ethical issues might need to be considered now and /or in the future related to taking on new debt to pay off old debt that is outlined in Subtopic 470-50 (Debt Modifications and Extinguishments) and Topic 405 (Liabilities)? How do these issues relate to the Code of Professional Conduct for accounting professionals

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