Lennon was facing an ethical dilemma that might put his personal values such as compassion, responsibility and honesty to challenge. On one hand, his turning a blind eye to allow Gary to collect materials from the landfill can help Gary overcome financial difficulties; on the other hand, he has to discharge his duties according to the work instructions.  In handling the situation, Lennon should identify the relevant facts and take stock of all stakeholders concerned. The following factors should be taken into consideration when identifying viable alternatives and choosing the best course of action for himself:

1. Does his decision violate any professional, industry specific, or company code of conduct?
2. Is his decision against the law?
3. Does it correspond with his self-values such as honesty?
4. Can he disclose the decision to others openly and honestly without misgivings?

The ETHICS PLUS ethical decision making model might be helpful for him in solving the dilemma.

Jack was facing an ethical dilemma that might put his personal values such as honesty, responsibility and compassion to challenge. In handling situation like this, Jack should identify the relevant facts and take stock of all stakeholders concerned. The following factors should be taken into consideration when identifying viable alternatives and choosing the best course of action:

1. Any violation to his professional, industry specific, or company code of conduct?
2. Is it against the Law?
3. Does it correspond with his self-values such as responsibility, honesty, compassion, etc.?
4. Can he disclose his decision to others openly and honestly without misgivings?

The ETHICS PLUS ethical decision making model might be helpful for him in solving his ethical dilemma.

Edwin might breach Section 9 of the Prevention of Bribery Ordinance (POBO) if he, as an employee of his bank, without the approval of his employer (i.e. the bank), accepted an advantage (i.e. special commission from the sales representative) for buying an obsolete printer model from the sales representative. The sales representative might also breach the same provision of the POBO for offering the bribe as an inducement to Edwin for abusing his authority at work. 

Edwin was facing an ethical dilemma that might put his personal values such as honesty and responsibility to challenge. In handling situation like this, Edwin should identify the relevant facts and take stock of all stakeholders concerned. The following factors should be taken into consideration when identifying viable alternatives and choosing the best course of action:

1. Any violation to his professional, industry specific, or company code of conduct?
2. Is it against the Law?
3. Does it correspond with his self-values such as loyalty, honesty and responsibility?
4. Can he disclose his decision to others openly and honestly without misgivings?

To uphold his professional ethics and avoid breaking the law, Edwin should say no to the sales representative’s offer and report the matter to the bank or the ICAC.  He could also refer to the ETHICS PLUS ethical decision making model for solving his ethical dilemma and choosing the best course of action.

The following factors should be taken into consideration when identifying viable alternatives and choosing the best course of action:

1. Any violation to his professional, industry specific or company code of conduct?
2. Is it against the Law?
3. Does it correspond with his self-values such as honesty, compassion and responsibility?
4. Can he disclose his decision to others openly and honestly without misgivings?

Dicken could refer to the ETHICS PLUS ethical decision making model for solving his dilemma.

As far as professional conduct is concerned, Dicken, as a professional accountant, should observe the fundamental principles of integrity, confidentiality and professional behavior when carrying out his duties as a professional accountant. He might have breached the Code of Ethics for Professional Accountants for using confidential information for personal gain or for the financial gain of others. 

For legal compliance, Dicken might breach the Securities and Futures Ordinance if he, as a senior management of the listed company, had intentionally, recklessly or negligently disclosed unpublished price-sensitive information to Lawrence for the latter to deal in the company’s shares.

Dicken was regarded as an insider under the law because he was a person who, being the financial controller of Good Men Investment Co. Ltd, had access to and knowledge of certain information relating to the company which the public did not have and would have an impact on the price of the company’s shares. 

Leonard could refer to the ETHICS PLUS ethical decision making model in solving his ethical dilemma at work. The following factors should be taken into consideration when identifying viable alternatives and choosing the best course of action:

1. Any violation to his professional, industry specific, or company code of conduct?
2. Is it against the Law?
3. Does it correspond with his self-values such as responsibility, fairness and honesty?
4. Can he disclose his decision to others openly and honestly without misgivings?

As far as professional conduct is concerned, Leonard should observe the fundamental principles of integrity, professional competence and professional behavior and comply with the Code of Ethics for Professional Accountants (HKICPA Code) when carrying out his duties as the accounting manager.  As the company policy stated very clearly that padding travel expenses was strictly prohibited, he should perform a guardian role and report any non-compliance to the management. He shall discuss with his immediate superior or a higher authority in the company, take appropriate steps to rectify or mitigate the consequences of the non-compliance, and decide whether it should be disclosed to the external auditor.

Moreover, it is an offence under Section 9(3) of the Prevention of Bribery Ordinance (POBO) for any employee to use false documents / receipts / account records with an intention to deceive the employer.  Customary behavior or ignorance of law is no defence. Department heads might have committed the above offence for using false expense vouchers and invoices to deceive the company. They might also have committed a criminal offence of deception contrary to Section 17 of the Theft Ordinance.

Professional accountants have a guardian role in safeguarding the governance of the company and protect the interests of different stakeholders. They should take remedial actions to help the company foster an ethical culture and enforce any related policies.