Hot potato: this issue's dilemma.

PositionINFORM - Column - Brief article

THE DILEMMA My firm operates a target for reaching new customers. They don't have to buy anything to count, but they must at least have signed up for product info. Our year end is coming and we are just short of the target. The sales director says that we'll get more than enough signatures in the next quarter to make up for this, so he wants us to report that we've hit the target.

CIMA'S RESPONSE Under the principle of integrity, you should not knowingly be associated with information containing a materially false or misleading statement. Your objectivity is also under threat--you should not compromise your judgement because of a conflict of interest or the undue influence of others. Consider...

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