Did the scandal appear to be caused by fraud, human error or a genuine difference of opinion? [If you are not sure, log on to the web.]

From mid-2001 onwards the mass media has been full of stories about alleged accounting ‘scandals’. So it is not surprising that the accountancy profession has taken some hard knocks during this period. However, it will perhaps surprise many accountants that their profession appears to be less highly regarded than estate agents and telecom companies.