The International Ethics Standards Board for Accountants has established the Code of Ethics which requires accountants to adhere to five fundamental principles (integrity, objectivity, professional competence and due diligence, confidentiality and professional conduct ) to guide their decision making, which needs to be reiterated over and over again if necessary, so that auditors have clear guidelines to follow when faced with an ethical dilemma (Strayer University, pg.608). All professionals will face ethical dilemmas throughout their career, but it is necessary to create a foundation of integrity and professionalism to ensure that the professional is able to make these difficult problems.