I am currently struggling with an important scene in my WIP. An accident has occurred within a company and the CEO has flown in from out of town for a brief from the local company officers. I am trying to create an air of formality in the scene. It occurred to me that using the last names of the CEO and his fellow out of town executives may contribute to this end. To clarify, this is not how the characters refer to the executives, but how the narrator identifies them. 1) Do you think this will work? 2) Once I have started referring to a character by last name, what are the "rules," if any, for switching to first name? 3) How do you decide whether to refer to a character by last or first name.