AICPA Code of Professional Conduct A02-09x

Subordination of judgment addresses, disagreements between a member and a supervisor. Summarize the proper procedure a member should follow.

1. Evaluate if the threat is acceptable or significant. If acceptable, do nothing. Otherwise,
2. Discuss with supervisor.
3. Go over the supervisor’s head.
4. Consult policies and procedures, legal counsel; consider reporting to external authorities; fully document the matter.
5. Consider quitting the firm.