Given the nature of accounting, whether internal or external in focus, the issue of ethics is never far away. Accountants are called on to provide information that often involves using judgment $-$ judgment that is expected to be morally sound and professionally ethical. Comment on the "expectations gap" that sometimes exists in the mind of the public versus the mind of the accountant. Is mastery of standards, proficiency of GAAP not sufficient? Is there a public consensus of what constitutes ethical behavior anyway?