Is there any special reason why auditors (or you could argue accountants in general or CPAs) should be ethical? Shouldn't everyone be ethical, like employees in Marketing, Customer Service?
The nature of the work carried out by accountant and auditors require a high level of ethics shareholders ,potential shareholders and other users of the financial statements rely heavily on the yearly financial statements of a company as they can use this information to make an informed decision about investment.
Knowledge of ethics can help accountant and auditors to overcome ethical dilemmas allowing for the right choice that although it may not benefit the company, will benefit the public who relies on the accountant or auditors reporting.
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