In research on ethical issues faced by accountants in Australia,it was found that the three most common ethical issues faced were:

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The research found that the three most common ethical issues faced by accountants in Australia were conflicts of interest, client proposals to manipulate financial statements, and client proposals for tax evasion. These issues relate to the accountant's professional responsibility to act in the best interest of their clients while also maintaining ethical standards and adhering to legal and regulatory requirements. Overcharging and using inside information for personal gain were not mentioned as common ethical issues.

In Research on Ethical Issues Faced by Accountants in Australia,it