Hot potato.
This issue's dilemma
THE PROBLEM I'm the new FD at a firm that's funded by a government grant to provide community services. I've noticed that its annual results have been adjusted to meet the criteria for the grant: money from the current year is being retrospectively put into last year's accounts. The MD wants to carry on doing this and has said that he will take responsibility for preparing reports away from me if I don't continue reporting in the same way as my predecessor did.
CIMA'S RESPONSE Section 100.12 of DMA's code of ethics identifies your MD's actions as intimidation that would compromise your integrity. Section 300.14 details some of the safeguards that you might consider. Section 140.7 details situations where disclosure is required - for example, when an...
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