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A profession can be defined by a code of ethics which Diane Roberts (2010: 95) explained as a unique, dynamic record of the movement of an occupational group towards professional

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status. A profession can be explained as having five attributes which can be used in distinguishing a profession from non-professional occupation see Rossouw et al (2007: 167). A profession must have a systematic body of knowledge, professional authority and credibility, regulation and control of members, a professional code of ethics and a culture of values, norms and symbols. A profession can be identified with its characteristics. Rossouw explained five characteristics that can be used in identifying a profession. Extensive period of training and education is required for one to enter a profession. This is intellectual training and education which must be backed by an extensive practical experience. A profession can be identified with the level of professional knowledge and skill possessed by its members. Professions have a monopoly on the provision of professional services. For example, it is only those in the medical profession who are allowed to provide health care services to the public. The monopoly goes to the extent of controlling academic institutions that offer particular tertiary education that leads to the admission to the profession.

A professional can, therefore, be defined as a person who has a high level of expertise and uses such expertise to give valued services to other persons. The high level of expertise possessed by professionals gives them an advantage over others (Gewirth 1986: 282, also see Rossouw et al 2007: 167 - 168). Professionalism has a distinctive element that professionals have undergone through advanced, specialised training and have control over their jobs and services they give. Professionals are autonomous to a certain degree in their places of work. For example, lawyers are flexible in choosing their clients and are at liberty to decide on the most appropriate defence arguments without necessarily asking for authority from their client. The Association of Certified Chartered Accountant (ACCA) defined a profession as based on theory and skill(ACCA Professional Ethics Study Pack: 2014). It emphasised the need for the profession to adhere to a common code of values and conduct. The final aspect that ACCA highlighted is that a profession must accept a duty to society. Professionals have

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the knowledge and skill to offer the best service to the client. This scenario gives professionals special duties and obligations over and above what they would have as ordinary citizens. There are moral relationships between professionals and the persons they provide services to. These relationships demand special types of trust and loyalty. It is claimed that professionals are regulated by ethical standards. Professionals identify themselves as members of a recognised order so that they can get trusted by the society. The ethical standards are used as regulatory measures to curb the professionals not to abuse their professional power and status. Most professions if not all have professional codes of ethics and conduct which are a moral campus for the profession (ACCA Professional Ethics Study Pack: 2014: 349)

Professional ethics is the personal and corporate standards of behaviour expected of the members of a particular profession. Timo Airaksinen (2006: 150) defined professional ethics thus, “Professional ethics is a field of applied ethics whose purpose is to define, clarify, and criticise professional work and its typical values”. Professional ethics can be divided into two, namely micro professional ethics and macro professional ethics. Macro professional ethics deals with collective or social problems that are encountered by members of a profession as a group as they interact with the society. This type of professional ethics deals with problems and controversies in the professional world. It tries to identify the social responsibilities of professionals as a group and what should the professionals collectively do to influence social development. This signifies professional power. Micro professional ethics deals with personal relationships between individuals. They involve the application of issues like honesty, decency, human respect, responsibility and considerateness. They are concerned with moral aspects of individual relationships between colleagues and the general public to whom they offer services, (Ladd 1991: 132)

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Professions have underlying objectives. The main objective of a profession is to serve the public. Members enter into a profession for various reasons. Some go in a profession to become rich while others enter a profession to serve their societies or to do justice. Self- enrichment and making a living are primary objectives of entering into business (Hooker 1996:1). This is supported by neo-liberal capitalistic thinkers as explained by the shareholder approach to business which puts emphasis on creating wealth for the owners of the business. This motive is not acceptable in the professional world. Professional ethics are a guiding tool that keeps the professionals focused on serving the public. They stand as a reminder to members that they are not in business but are professionals. Professional ethics of a particular profession are embodied in the professional code of ethics and conduct. Professional codes of ethics are the ethical benchmarks for members in a particular profession. Accountancy as a profession has its code of ethics that regulates the accountants in the execution of their professional responsibilities.

In this regard, accounting has a leading purpose throughout business processes. Accounting like any other profession is guided by a standard code of professional ethics and conduct. They are a moral campus for any practising accountant. As Rossouw et al (2006: 169) argue "an accounting professional operating in a professional and/or business environment has to adhere to business ethics and professional ethics in addition to ethical behaviour that is based on his or her personal sense of morality”. Professionals are therefore guided by three sets of ethics, which are business ethics, professional ethics and personal ethics. There are situations in which the professional ethics may be at variant with one’s individual ethics. In such a situation a professional is bound by the ethics of his calling or his/her professional ethics.

Ranti and Ebikaboere (2011: 25) noted that "the principles and application of ethics in the accounting profession is a concept that deals with the expected behaviour and accountability of the accounting profession". The accounting profession has its professional codes of ethics

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to guide the behaviour of the accountants when carrying on with their duties. The standard code of professional ethics and conduct in the accounting profession has five fundamental principles. These are integrity, objectivity, professional competency and due care, confidentiality and professional due care. The profession suggested that their members must be and seen to be independent of these five principles to be effectively implemented, (ACCA Approved study texts (F8) 2015: 53-55). Independence if not attained in full might impair the judgement of an accountant. ACCA (F8, 2015: 55) states that "the fundamental principles require that members behave with integrity in all professional and business relationships and thrives for objectivity in all their professional and business judgement".