[Verse 1] Sarah's client wants creative bookkeeping tricks To hide the debt from quarterly reports While management pressures her to bend the sticks Of GAAP principles in dangerous ways Red flags are waving but the bonus pays When loyalty and truth begin to clash [Chorus] IDENTIFY the warning signs Independence compromised, conflicts intertwined EVALUATE competing claims Stakeholder interests playing different games FRAMEWORK guides the CPA Through murky waters where the ethics fray When duty splits in multiple directions [Verse 2] Marcus discovers audit partner's shares In companies they're meant to scrutinize The SEC rules scream but no one cares About objectivity's slow demise Self-interest versus public trust collides When personal gain corrupts professional sight [Chorus] IDENTIFY the warning signs Independence compromised, conflicts intertwined EVALUATE competing claims Stakeholder interests playing different games FRAMEWORK guides the CPA Through murky waters where the ethics fray When duty splits in multiple directions [Bridge] Consequential thinking weighs the outcomes Deontological holds the rules supreme Virtue ethics asks what character becomes When tested by competing loyalties Four-step process: recognize, analyze Consider alternatives, then decide [Verse 3] Jennifer knows the pension fund's in trouble But telling means her firm loses the client Silence protects jobs but bursts the bubble Of retirees who trust their golden years Professional skepticism interferes With comfortable lies that pay the bills [Chorus] IDENTIFY the warning signs Independence compromised, conflicts intertwined EVALUATE competing claims Stakeholder interests playing different games FRAMEWORK guides the CPA Through murky waters where the ethics fray When duty splits in multiple directions [Outro] Integrity demands uncomfortable choices When profit speaks louder than honest voices The framework holds when pressure mounts And ethical courage truly counts
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