Aron Barash earned his CGA in 2012. Because IFRS were being introduced during his course of study, Aron spent a fair amount of time studying IFRS and the changes they would make in Canadian financial accounting. In fact, his knowledge of this area was a major reason that Giana Domili asked Aron to join the firm of Domili, Jones, and Dahra, a licenced CGA public practice. The firm gained a reputation over the years for passing all required professional inspections in an outstanding manner.
In working on an assignment under one of the partners, Ian Jones, Aron noticed that Ian signed off on a file that involved a fundamental and material misapplication of IFRS, which resulted in a gross understatement of taxes payable for the year.
When Aron pointed out the error and the correct application of IFRS, Ian said, "Young man, you had better learn who is boss around here. I have been an accountant a lot longer than you have and we have always done things in this way." Aron tried to explain that the "old way of doing things," while fine under the pre-changeover accounting standards, is no longer allowed under IFRS. Ian, however, refused to listen and suggested that Aron was completely out of line.
Outline Aron's professional obligations as a CGA, and recommend Aron's course of action in dealing with this ethical dilemma. Include the CEPROC rules of professional conduct to consider. Your answer should be between 200 and 300 words.