A. If the law is clearly being violated, and if you have not been able to obtain satisfactory resolution of the ethical conflict through other means, then it may be necessary to inform authorities.

B. If your immediate supervisor is involved, then you should present the issue to the next level up, regardless of the potential for negative consequences.

C. The highest acceptable reviewing authority may be a group such as the audit committee, executive committee, board of directors, board of trustees, or owners. If you have taken your concerns all the way up to this level without receiving any resolution of the ethical conflict, it is still not appropriate to communicate the problem to authorities or individuals outside the organization, unless you believe a clear violation of the law has taken or is taking place.

D. If your immediate supervisor is not willing to take any action to resolve the ethical conflict, then you should submit the issue to the next management level. Contact with levels above the immediate superior should be initiated only with your superior's knowledge, assuming he or she is not involved.