1. ABC Enterprises has created multiple codes of conduct applicable to different groups of employees. Why wouldn’t they create just one code of conduct, applicable to everyone in the company?
2. Who, specifically, has agreed to follow the “Code of Ethics for Financial Professionals”?
3. How is ABC helping to prevent white-collar crime within its company by defining and clarifying appropriate and inappropriate behavior in its codes of conduct?

Code of Ethics ABC Enterprises has developed the following code of ethics:

Corporate Governance Code of Ethics for
Financial Professionals
This Code of Ethics for Financial Professionals (the “Code of Ethics”) applies to the Chief Executive Officer, Chief Financial Officer and all professionals worldwide serving in a finance, accounting, treasury, tax or investor relations role at ABC Enterprises, Inc. (“ABC”). ABC expects all of its employees to act in accordance with the highest standards of personal and professional integrity in all aspects of their activities. ABC therefore has existing Codes of Ethics and Business Conduct applicable to all directors, officers and employees of ABC. In addition to the Codes of Ethics and Business Conduct, the CEO, CFO and all other financial professionals are subject to the following additional specific policies: As the Chief Executive Officer, Chief Financial Officer, or other financial professional,