The Code of Conduct in use at a well-known national tax preparation firm says that, if you are contacted by law enforcement, a governmental agency such as the IRS, SEC, or FBI; or the media about "actual or suspected improper or illegal activity of any kind by you or anyone connected with the Company, you must immediately report the contact to your manager (unless that would be inappropriate under the circumstances) and the Legal Department..." Is this Code of Conduct provision ethical?