1. Evaluate Joe  actions and motives using ethical reasoning and with reference to the AICPA Code of Professional Conduct.

2. Evaluate Joe  actions from a cognitive development perspective.

3. What would you do if you were in Barbar position? Use ethical reasoning to support your action including your responsibilities as an accounting professional.

4. Assume Barbara speaks to the managing partner of the firm about the inventory matter and she tells Barbara to forget about it and just be a team player in this instance. Does Barbara have any whistle blowing obligations at this point? What ethical issues should be of concern to Barbara in deciding whether to blow the whistle on Frost Systems and the accounting firm?