This report examines an ethical dilemma faced by an IT manager, Hardeep, in a government department. The department requires an ERP system, and Hardeep's best friend's company has submitted a proposal. However, the friend's offer is less advantageous than another company's. The report discusses ethical, professional, and legal issues arising from this situation, including potential financial losses and conflicts of interest. Recommendations are provided based on the ACS Code of Ethics and Professional Conduct, emphasizing competence, professional development, and honesty. The conclusion suggests Hardeep should prioritize the government's interests and adhere to ethical guidelines to mitigate the dilemma. References include the ACS Code of Ethics and Professional Conduct, and other relevant literature on ethics and management.