It has been argued that to be classified as a professional one must offer services to the public rather than simply be an employee of an organization. As such, most employees of an organization, including accountants that are not CPAs, are not subject to their profession’s ethical code of conduct. We have seen, however, that serious breaches of the public trust can result from the unethical conduct of some of these “professional”? employees. Examples of such breaches include faulty construction in the city of Boston “Big Dig” and the scandal involving back-dated employee stock options. Do you feel that professionals working for an organization should be bound by the same code of ethical conduct as their colleagues that serve the public directly?