Ethical Attestation

Establishing Higher Standards for Entrants to the Profession

Carol A. Vance, JD, CPA, and Carlos E. Jimenez-Angueira, PhD, CPA

The accounting profession has long held itself above others in the preparation, education, examination, and ethics of individuals entering the profession. The preamble to the profession's rules in nearly every state includes a pledge of integrity. But even though the profession exerts diligence in checking any criminal activity of its future members, there is no mechanism in place to verify their ethical history (i.e., whether they were subject to disciplinary actions related to academic dishonesty) while receiving their academic accounting training. Furthermore, the privacy policy dictated by the Family Educational Rights and Privacy Act of 1974 (FERPA) prevents academic institutions from providing information about ethical breaches to state licensing boards. The authors contend that aspirants to the accounting profession should be subject to an ethical attestation (or vetting) process by their college professors.