Which of the following statements best explains why the CPA profession has found it essential to promulgate ethical standards and to

establish means for ensuring their observance?

A$.$ A distinguishing mark of a profession is its acceptance of responsibility to the public.

B$.$ A requirement for a profession is to establish ethical standards that stress primary responsibility to clients and colleagues.

C$.$ Ethical standards that emphasize excellence in performance over material rewards establish a reputation for competence and

character.

D$.$ Vigorous enforcement of an established code of ethics is the best way to prevent unscrupulous acts.