Which of the following statements best describes why the profession of certified public accountants has deemed it essential to promulgate a code of professional conduct and to establish a mechanism for enforcing observation of the code?
A) A prerequisite to success is the establishment of an ethical code that stresses primarily the professional's responsibility to clients and colleagues.
B) A distinguishing mark of a profession is its acceptance of responsibility to the public.
C) An essential means of self-protection for the profession is the establishment of flexible ethical standards by the professions.
D) A requirement of most state laws calls for the profession to establish a code of ethics.
