My paper considers two questions relating to the roles that education in college and university degree programs and in continuing professional education (CPE) programs play in the social control of the public accounting profession. These questions consider how: (1) educators should respond to the possibility that outside stakeholders might misinterpret the effect of ethics education in accounting degree programs in colleges and universities and ethics-related CPE, and (2) CPE should be used in the public accounting profession's disciplinary process. An assessment process and content similarity are suggested as ways to approach issues raised by the first question. CPE is most appropriate as a sanction when a Certified Public Accountant (CPA) in public accounting unintentionally violates an ethical standard of the public accounting profession and an effort is being made to rehabilitate the CPA. However, if a CPA in public accounting intentionally violates an ethical standard of the public accounting profession, the appropriateness of using CPE as a sanction in an effort to rehabilitate the CPA is controversial and requires research. Both questions and their discussion in the paper draw on comments in Waithe and Ozar (1990).

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