Jason Tybell Case Analysis

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1. Frame the ethical issue:
• Should Jason Tybell be fired for the inappropriate behavior and comments to clients?

2. Gather all the facts:
• Jason Tybell is a CPA who graduated from the university with bachelor degree in accounting and has been working for a professional accounting company named Rodger&Philips for two years with high evaluations from his seniors.
• Although, he has good performance score, he isn’t asked to work on the current audits of two clients that he worked on previous year.
• Jason has a meeting with his mentor, William Jackson, to talk about this unusual incident.
• Before the meeting, Jackson is informed that one more complaint about Jason is received from the third client.
• In the
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• Due professional care: carrying out professional responsibilities with concern for the best interests of those for whom the services were performed and inaccordance with public interest.
• Professional behavior: A professional accountant should comply with relevant laws and regulations and should avoid any action that discredits the profession.

5. Identify the operational issues:
• What are the deficiciencies in performance evaluation system? How did Jason Tybell get high scores from his seniors?
• Is the criteria for employee termination defined in the company? Can they easily fire him for his behaviors to the clients even he got high evaluation scores?
• Is there any improvement or caution process for the employees who need to improve their qualifications or replace some inappropriate treats with the appropriate ones?

6. Identify the accounting and auditing issues:
• Since the case is not too much related to accounting issue, comments will be limited.

7. List all the possible alternatives that you can or cannot do:
• Do nothing
• Fire Jason Tybell
• Develop a new evaluation system for the employees of the company

8. Compare and weight the alternatives:
• Do nothing: It is not appropriate treat for an auditor or audit company who/that is expected to exercise due care and acting in accordance with professional behavior. Moreover, clients deserve to be

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