Ethics for Independent Auditors

This article suggests that the AICPA, state societies, state boards, and CPA firms must reemphasize the need for professional conduct as well as the need to exercise self-restraint so that excessive competitive behavior does not reduce the quality of service and erode the accountant's professional image. It also recommends that the kind of professional ethics likely to promote professionalism be taught in auditing courses at universities as a way of instilling durable professional ethics in young accountants.