A Client Asks His Accountant to Ignore a Mistake Which

Multiple Choice

A client asks his accountant to ignore a mistake which overstated the accounts receivable account. The accountant decides that the accounts receivable account has to be corrected to state the correct amount. The accountant makes his decision based on his duty to society, respect for authority, and maintaining the social order. Which stage of Kohlberg' Stages of Moral Development is the accounting reasoning?

A) Stage 2
B) Stage 3
C) Stage 4
D) Stage 5