I once worked at an accounting firm where I witnessed the following: As auditors, we traveled by car frequently to our client sites during the audit. In addition, we frequently traveled to other offices (Orange County, San Diego) for group trainings. A group of staff auditors in my office would arrange to carpool (up to 4 together) for the drives to client sites or trainings. These were drives of up to 100 miles roundtrip for which the firm would provide a mileage reimbursement of about $50 back then (.50/mile based on IRS guidelines). Some trips were shorter so might be $25-$30; the trips to client offices were every day for at least a few weeks so the dollars added up quickly. For a 3-week audit, you might receive up to $450 in mileage reimbursement for an audit in Los Angeles County. The auditors (who were either CPA's or on their way to becoming CPA's) would not disclose to the firm that they were carpooling. Instead, they each submitted for mileage reimbursement through the time/expense application that we used. All would receive mileage reimbursement even though only one drove their car each day. Scenario You are a staff auditor at a large public accounting firm. You plan to become a CPA (which has a strict code of ethics) but are not a CPA yet. You are currently taking your CPA exams. During a discussion at the office, one of your co- workers invites you to carpool to training next week, and mentions that you can still submit for your own mileage reimbursement. "It's no big deal. Most of the staff auditors submit for their own mileage reimbursement for drives to clients and to trainings even if they carpooled." Question Tell me how you would handle this. Would you participate in this, and if so please rationalize your decision. Would you stay silent about it, but not participate? Would you report this (transparently or anonymously?) to someone higher up? Would you not report it but instead talk to some of them who are doing this? Or if you have any other actions you might take, please include it.