Contrary to that view, however, are those who hold a more positive view of ethical conduct – one generally held by
the public[7]. Nonetheless, there is still concern about the changes which are taking place regarding what constitutes appropriate ethical behaviour[24]. Those who fall in this group believe that while unethical behaviour is not yet widespread, competitive pressures have led to an increase in unethical behaviour. Additionally, they also believe that the profession should be more aggressive in policing and reprimanding CPAs who do not comply with ethical standards.