Abstract ABSTRACT Self-regulation in any profession is built around a code of ethics. The accounting profession has a code of ethics that has evolved over many years and is still in the process of change. Contained in this code are the norms and values of the profession. Many states now require CPA candidates to write a separate examination in accounting ethics. One source indicates that as of 1970, thirty-three jurisdictions had such a requirement. Considering the importance of ethics to the accounting profession, what role do colleges and universities play in teaching the code to students? How and in which courses are accounting ethics taught? This paper reports the results of a survey designed to find answers to questions related to the teaching of accounting ethics to undergraduates.
Loeb et al. (1972) studied this question.