Has Hardman breached any of the principles contained in section B of the Code of Professional Conduct? If so, state the principle(s) and explain why you think it has (or they have) been breached?
Hardman has breached many principles that are the part of the section B of the code of professional conduct. The technical and legal aspects concerning the auditing of the firm and the main problems of ethics and ethical legality are examined at regulatory environment. Privacy and confidentiality are more stringent in auditing, compared to other professional fields, because of the confidential nature of content communicated by the firm. Some predictions of professional responsibility of the auditing mirabilis to those of the accountants, but it is still difficult to identify and specific profiles of liability arising from the exercise of auditing and formula- king hypothesis of the establishment and assessment of damage, outside the com- negligent behavior and the specific violations of the professional relationship.
The principle that has been breached is many like Public interest and professional behavior.
The Public Interest:
Hardman was an accountant in a firm and become one of the young managing leaders of the firm. Hardman has a stiff job and a responsibility in the firm to do his work with his level best in order to protect the public interest more than the interest of the employer or may perhaps for himself. This is the major contribution of the auditor in any firm that to protect the interest of public before anyone's interest.
As far as this case is concerned the accountant Hardman did vice versa in rendering his responsibilities towards the public interest. Hardman placed his self interest of more importance than towards any other, and forget his duty towards the public interest. Hardman was guilty, and his statement in which later he revealed the reason for doing so and concealing the ruse and dodge that he did with public and the firm. He wanted to protect his self image that he made in the firm. As he said, “I did it because I did not want to face up that I had made a mistake, that I missed it.” These were the part of the statement that he disclosed as the reason of the ruse he made.
In my opinion in order to be consisted with the interest of the people as that is said in the principle Hardman should have ...