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Answer A:
The standards from the IMA Statement of Ethical Professional Practice that specifically relate to Alex Raminov and the situation at Carroll Mining and Manufacturing are the following.
Competence
Perform professional duties in accordance with relevant laws, regulations, and technical standards. It appears that CMMC is not incompliance with the relevant laws and regulations regarding the dumping of toxic materials; at a minimum, Raminov has an obligation to report this situation to higher authorities in the company.
Confidentially
Keep information confidential except when disclosure is authorized or legally required. This standard may or may not relate to the CMMC situation depending on the requirements of the environmental regulations in effect in the jurisdiction where CMMC is operating. Raminov may be required by law to disclose the information.
Integrity
Refrain from engaging in any conduct that would prejudice carrying out duties ethically.
Abstain from engaging in or supporting any activity that might discredit the profession.
If Raminov does not report the apparent illegal dumping to those in authority at CMMC, his behavior would not be considered ethical under these standards and his lack of action would discredit the profession.
Credibility
 Communicate information fairly and objectively.
 Disclose all relevant information that could reasonably be expected to influence an intended user’s understanding of the reports, analyses, or recommendations.
 Disclose delays or deficiencies in information, timeliness, processing, or internal controls in conformance with organization policy and/or applicable law.
 All of these standards make it clear that Raminov has an obligation to act objectively in this matter and report the situation to those in authority at CMMC. The risks and exposures of illegal dumping should be disclosed in the financial reports that Raminov is preparing.
Answer B:
Initially, Raminov should follow CMMC’s policy regarding the resolution of an ethical conflict. If there is no policy or the policy does not resolve the issue, he should consider the courses of action recommended in the IMA Statement of Ethical Professional Practice.
Since Raminov’s immediate supervisor appears to be involved in the dumping situation, he should submit the issue to the next higher level. If the situation is not satisfactorily resolved, Raminov should approach successive levels ofauthority, e.g., CFO, audit committee, Board of Directors. He can also contact an IMA ethics counselor or other impartial advisor to discuss possible courses of action.
Raminov should consult an attorney regarding his legal obligations and rights in this ethical conflict.
Answer C:
It is not considered appropriate for Raminov to inform authorities or individuals not employed or engaged by CMMC unless he believes there is a clear violation of the law. In discussions with his attorney, Raminov should clarify his obligations under the law. If CMMC does not take action after Raminov has informed the appropriate in-house authorities, he may be obligated to inform the regulatory agency involved. He should not under any circumstances anonymously release this information to the local newspaper.