Why is there a special need for professional conduct by CPAs? How does this differ from the need for special conduct in other professions?

Accounting by Geoffrey

SPECIAL NEED FOR ETHICAL CONDUCT IN PROFESSIONS

1. Suppose that you share a ride to a client with another audit staff member. Your colleague proposes that you both submit mileage reimbursement requests for each day of the audit even though you share rides. Explain the six-step approach to resolving an ethical dilemma and apply it to this situation.
2. Why is there a special need for professional conduct by CPAs? How does this differ from the need for special conduct in other professions?