This report discusses the issue of ethics and governance in business practices, including ethical theories, the AAA decision-making model, and the CPA code 110. The report aims to identify common unethical practices in business and methods to resolve them. The report is relevant to the subject of Ethics and Governance, with a course code of 12. The document type is a report, and the assignment type is not mentioned. The summary provides an overview of the report's contents, including the three parts that focus on different aspects of the case study. The report also discusses the APES 110 Code of Ethics for Professional Accountants and its principles, threats, and possible safeguards. The college/university is not mentioned.