The document introduces a scenario about an ethical dilemma faced by Andrea, a graduate trainee accountant at ABC Company. Andrea has been given basic tasks in her first six months at the company. She is concerned about following ethics and the company's legitimate interests. The scenario then introduces Adam, the CEO of ABC Company who is known as a "bit of a cowboy." Andrea is preparing financial reports when Adam suggests she make a large change to falsely report a 100% increase in work, which concerns Andrea as it would not be accurate.