Executive Summary This report was written to help guide the various organizations and their respective employees on best decision making by looking into the case from Alex Caldwell and Marshall Mining Equipment and Service Company. The report explains the theories of egoism, utilitarianism, and deontology, and investigates issues involving Fiona Willis, Caldwell, Burns, and Burns Public Accountants using those theories. This report gives a more detailed analysis of ethical decision-making models, AAA, a proper decision-making model, and APES 110. Whistleblowing within a business may promote proper compliance with the law, deter companies and individuals from doing something wrong, and, most importantly, promote a necessary ethical culture in the industry by increasing the likelihood that individuals or companies do