Directions: The short passage below is followed by a question based on its content. Answer the question on the basis of what is stated or implied in the passage.

The very act of placing our assets in the hands of other people requires immense trust. An untrustworthy stockbroker or insurance agent, like an untrustworthy physician or attorney, finds few takers for his or her services. Financial scandals shock us precisely because they involve people and institutions that we should be able to trust. Finance is not a clearly identifiable occupation or profession and involves a highly technical body of knowledge, but people who are trained in finance engage in a much wider range of activities. Accountants, by contrast, do much the same work in every setting, and the different accounting functions — public and management accounting or external and internal auditing — raise similar ethical problems that can be identified and addressed in a code of ethics.

What is the primary purpose of the passage?