1. The IFAC Code of Ethics prohibits professional accountants from engaging in marketing pro- motions that “bring the profession into disrepute.” This prohibition encompasses “disparaging remarks . . . to the work of others.”
a. Do you believe that such a provision should be part of a professional code of conduct?
b. The AICPA Code of Conduct does not have a similar provision. Can you think of reasons why such a provision is not in effect in the United States?