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The American Payroll Association, APA, has developed a "Code of Ethics" for their membership. Review the Code of Ethics and the website for the APA (http://www.americanpayroll.org)

  1. Why do you believe the APA has determined a Code of Ethics is needed for their membership?
  2. What items to you feel are particularly important?
  3. What does a profession having its own Code of Ethics mean to you?

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