Sadly, I think we all have been witness of so many examples of an unvirtuous exert of our profession at any and all professional levels. We face, on a daily basis, morally ambiguous decisions on how we approach our activities. We are tempted on each decision to take the easy way out, the most profitable approach for us even if it isn't good for our unknowing client. This code exists to be a guidance for us and help in our decisions.