A student said the following, "I believe that the theory of deontology underpins the AICPA Code of Professional Conduct. Deontology requires one to follow their duty, respect others, and treat others with dignity."

Eddie has just been hired by ABC company; Brandon has just been hired by DFG company. Both companies are in the same marketplace. Both are around the same size. The training programs of both ABC and DFG are based on Deontology.

Could there be any differences between the two training programs?