The history of AICPA\'s Professional Code of Conduct suggests that the thinking behind setting up the code of ethics for professional accountants has evolved from a belief in "character is of top importance and the coded rules should be limited" in early era of the formulation of the profession to a belief in "detailed and concrete technical rules" in current times.

Interpret honesty from occupational ethics of the certified public accountant;

Channels and counter-strategies of enhancing the level of the tour-guide s occupational ethics;

It helps raising the modern citizen morals level through its role of instruction on common courtesy,occupational ethics and family moral excellence construction.