有观察家认为，注册会计师业务多元化发展，令职业道德蒙上一层阴霾。但五大会计公司及几所香港知名学府却另有见解。生活中充满了矛盾，注册会计师的生活也不例外。职业会计师位居公众信赖的要职，自然被认为应该遵守与其地位相符的一套道德准则。会计职业对职业道德问题正进 Some observers believe that the development of CPA diversified business ethics cast a layer of haze. However, the top five accounting firms and several well-known Hong Kong universities have different opinions. Life is full of contradictions, CPA life is no exception. Occupational accountants are among the most trusted positions in the public and should naturally be considered as complying with a code of ethics that is consistent with their status. Accounting career is on the issue of professional ethics