Financial accountants play pivotal roles in most companies. On the one hand, they serve as guardians to check the supporting documents of transactions, ensure the transactions are properly booked and the financial statements are prepared in accordance with the relevant reporting framework. On the other hand, they provide management with important advice relating to tax, asset quality, liability position, cash flow sufficiency, revenue and expense issues of the company. In light of their guiding and advisory roles, financial accountants may face a number of ethical challenges when discharging their duties.

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