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Tommy Hubbs Is the New Controller of XYZ Corporation

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Tommy Hubbs is the new controller of XYZ Corporation. Recently, Hubbs was approached by Carol Franks, the CFO, and told in no uncertain terms to record $100,000 in revenue at the end of 2015 even though the sale was not made until January 3, 2016. Describe Hubbs's ethical responsibilities in this matter if he is a CPA?

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