Chartered Institute of Management Accountants’ Code of Ethics

The purpose of a briefing paper is to provide information about an issue that is occurring in the cost accounting area as it affects businesses and business decision making. The length of the brief is four pages (it should be no longer than 4 pages with references, but the title page and the references are not counted as part of the 4 typed pages.) Each briefing paper must be typed using Font: Arial, Fond size: 11, Margins: 1 inch, Line Spacing: 1.15. Each reference will have to be documented and properly cited using the citation style in APA. [Topic] You are the external auditor Norne, Inc. You have a branch office in the Norne’s headquarters building as it is necessary to be in close contact with the company. You play golf with the CEO, VP of Finance and the Controller. You have attended parties at their million-dollar homes and use the company’s sport facilities as well as attending football games in their party box in the stadium. In the Chartered Institute of Management Accountants’ Code of Ethics there are several threats/risks to our ethical integrity. Outline in your brief the five threats, as they apply, created by the relationship described here.

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