Unfortunately,during Bad Economic Times,and a Fear of Job Loss,company Executives

Unfortunately,during bad economic times,and a fear of job loss,company executives are more likely to ask an accountant to "cook the books." If a boss or manager should ask a staff accountant to change data to make the firm's financial position look better in the eyes of investors,what are the accountant's alternatives?

A) According to the FASB (Financial Accounting Standards Board) ruling says if the boss agrees to sign-off on accounting documents,the accountant is safe from prosecution.
B) According to the FASB,as long as you are not a certified internal auditor,you will not be held accountable for such actions.
C) As a professional,the accountant is held to the standards of generally accepted accounting principles and the FASB.If these guidelines are not followed,the accountant is potentially liable for illegal and unethical behavior.
D) Investors use a variety of methods to determine if a firm is fundamentally sound,so they are less likely to grimace at your actions as the IRS,who want to make certain that your firm is paying its taxes.For investors,your books are only one piece of the puzzle.