1. A staff accountant with a large corporation wrote a book in which he proudly admits that, as tax deadlines approached, he “popped illegal amphetamines” and “frankly was stoned” when he was preparing the company’s tax returns. He claims that his use of unprescribed drugs enhanced his ability to get his tasks completed. Were this accountant’s actions discreditable under the Code of Conduct? Were his statements discreditable?
2. The head of the accounting department at a mid- size corporation refuses to promote workers of Portuguese heritage with solid performance records because he does not believe that they “ever are management material.” This same accountant also was videotaped destroying documents that had been subpoenaed by the SEC in a securities fraud investigation. Which of these acts clearly is presumed to be a discreditable act under the Acts Discreditable Rule of the Code of Conduct?