If you have ever caught a glimpse at one of those articles stating who the people feel that is "trust worthy", you would most likely see that politicians, lawyers, and used car salesmen are at the bottom of that list and certified public accountants would be dominate the top. This is because the CPA profession has what you could call a "squeaky-clean image". CPAs are known and respected for their honesty. The accounting profession goes out of its way to project that image, and there is a certain amount of truth to it. All though accountants are looked very highly upon, not all accountants fit into that

company made history regarding the biggest bankruptcy the US has ever seen. Unfortunate situations such as this one have put a black mark on the CPAs prestigious character. The analogy that states "one bad apple can ruin the whole batch", well you could say that Enron is that one bad apple.

implications. 3. Develop "a sense of moral obligation" or responsibility. 4. Develop the abilities needed to deal with ethical conflicts or dilemmas. 5. Learn to deal with uncertainties of the accounting profession. 6. "Set the stage for" a change in ethical behavior. 7. Appreciate and understand the history and composition of all aspects of accounting ethics and their relationship to the general field of ethics. An emphasis on codes of conduct may result in students' failure to "develop discretion and judgment . . .which are more than simply a matter of what acts are forbidden, which are required, and which are permissible" (Whitbeck, 1992, 128).

Recently there has been pressure to put more ethics education in the accounting classroom. In accounting ethics education literature, the benefits of teaching ethics have been greatly influenced by the following set of goals presented by Loeb (1988): 1. Relate accounting education

Some common words found in the essay are:
Professional Ethics, Ethical Issues, Accounts AICPA, CPA Primarily, Fulmer Cargile, accounting ethics, respected honesty, codes conduct, professional ethics, ethics education, accounting profession, certified public, clients persons, cpa profession, bad apple,
Approximate Word count = 826
Approximate Pages = 3 (250 words per page double spaced)