Ethics plays a vital and integral role in the accounting profession. Professional conduct plays an important role in establishing public confidence in financial reporting and business practices. Yet this can be and has been threatened when clients and employees are put at risk of fraud when accounting ethics are not followed. Codes of ethics are adopted to ensure the reliability, comparability and integrity of financial statements. Ethical standards exist to safeguard the fundamental principles of accounting and recognize threats to these principles so that judgment can be made to resolve ethical dilemmas. However, an accountant frequently faces ethical issues as a result of their work and does not always remain vigilant against manipulative influences on their judgment. Abdolmohammadi, M., Fedorowicz, J. and Davis, O. (2009) indicate that despite the attention paid in recent years Given the importance of ethics and social responsibility in the curriculum and in accounting profession, the ethical reasoning scores of those attracted to public accounting appear to have deteriorated over the past 15 years. This result suggests that there is a need for improved training and education of public accountants in ethical reasoning and decision-making. The report concludes that ethical reasoning increases with age and education, but that education is the main factor in this relationship. Ethical attitudes must be developed early in education and must be reaffirmed throughout the career. Abdolmohammadi, M., Fedorowicz, J., and Davis, O. (2009) concluded from their literature that higher levels of ethical reasoning are necessary. preferred at lower levels, especially in a profession like accounting where public trust is...... middle of paper ......es, [online] 6(1), p.65. Available at: http://www.questia.com/read/1G1-166935302/from-essential-characteristic-to-oxymoron-accounting [Accessed April 27, 2014].Goria, E. (2013). A user-friendly AICPA code of ethics on the horizon. [online] Journalofaccountancy.com. Available at: http://www.journalofaccountancy.com/Issues/2013/Jun/20137230 [Accessed April 26, 2014] Advisory Committee of Accounting Bodies (CCAB), (2011). Case studies in ethical dilemmas. p.4.Leibowitz, M. and Reinstein, A. (2014). Help with resolving CPA ethical dilemmas. [online] Journalofaccountancy.com. Available at: http://www.journalofaccountancy.com/Issues/2009/Apr/20081358.htm [Accessed April 26, 2014] Abdolmohammadi, M., Fedorowicz, J. and Davis, O. (2009). Accountants' cognitive styles and ethical reasoning: a comparison over 15 years. Journal of Accounting Education, 27(4), pp..185-196