CP 10-1 Ethics and professional conduct in business

Rosa Salinas, CPA, is an assistant to the controller of Zebra Consulting Co. In her spare time, Rosa also prepares tax returns and performs general accounting services for clients. Frequently, Rosa performs these services after her normal working hours, using Zebra Consulting Co.’s computers and laser printers. Occasionally, Rosa’s clients will call her at the office during regular working hours. Discuss whether Rosa is performing in a professional manner.

Answer:
It is considered unprofessional for employees to use company assets for  personal reasons, because such use reduces the useful life of the assets for normal business purposes. Thus, it is unethical for Rosa Salinas to use Zebra Consulting Co.’s computers and laser printers to service her part-time accounting business, even on an after-hours basis. In addition, it is improper for Rosa’s clients to call her during regular working hours. Such calls may interrupt or interfere with Rosa’s ability to carry out her assigned duties for Zebra Consulting Co.

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