Ethics in accounting The accounting profession has been fraught with scandals. Congress responded with the implementation of the Sarbanes Oxley Act. The profession responded by requiring ethics as part of the professional (CPA) exam. States now require licensed CPAs to take continuing education courses in ethics. Do you think the focus on ethics is unwarranted? Is there a need to increase ethical awareness for accounting professionals? Does (or will) all of the ethical focus make a difference?