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The Missouri Division of Professional Regulation licenses accountants in Missouri (see http://pr.mo.gov/accountancy.asp), and in that state there are ethical rules that CPA’s must follow (see http://www.sos.mo.gov/adrules/csr/current/20csr/20c2010-3.pdf). There are also professional accounting associations that have a code of ethics such as the American Institute of CPA’s.
This is the site for the code of ethics:
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