• The first step is to discuss the problem with your immediate superior unless it appears this individual is involved in the conflict.

• Communication of confidential information to anyone outside the organization (e.g. a newspaper) is inappropriate unless there is a legal obligation to do so (such as a law being broken.

• If the conflict is not resolved after exhausting all of the courses of review within the organization (i.e., the accountant gets no satisfaction resolving his/her ethical concerns), then he should fully document the steps he has taken, or, if the matter is serious enough, he should resign.