If someone were to ask you what you thought was the most deceitful profession, certified
public accountants would most certainly not be the first to come to mind. That is because
CPAs are known and respected for their honesty. The profession goes out of its way to
project that image, and there is a certain amount of truth to it. However, not all CPAs are
squeaky clean and respected for their honesty. Some are quite dishonest and are putting a
black mark on the image of the entire profession.
There is one area where the CPA profession has fallen short of protecting the public
interest. There is a general duty that accountants owe to their clients and the other persons
who are affected by their actions. Two elements compose the general duty of performance:
skill and care. Another element and responsibility is owed to clients and other persons, that
is that accountants should observe a standard of ethical or social responsibility.
One set of difficulties concerns ethics educations ability to instill the chosen values and to
make them stick after the educational process is completed. Instruction in accounting
ethics is directed at people whose character-or lack there-of-has largely been formed by the
time the instruction occurs. Even those who are positively influenced by ethics instruction,
moreover, may still behave irresponsibly if their careers or theirlivelihoods require them to
act in their clients financial interest.
Recent pressure to include more ethics instruction in the accounting classroom has placed
an emphasis on individuals who have a sense of moral responsibility. In accounting ethics
