Which option is not a stated goal of a code of ethics?

• A. To guarantee profits
• B. To protect and enhance reputation
• C. To protect assets
• D. To guide behavior in conflicts of interest

Answer: (A)

A code of ethics defines how people should act to maintain trust and integrity. Its stated goals are about shaping conduct, protecting stakeholders, and supporting ethical decision-making in tricky situations. Protecting and enhancing reputation, safeguarding assets, and guiding behavior in conflicts of interest all fit this purpose because they relate to how actions affect trust, resources, and impartiality.

Guaranteeing profits, on the other hand, is not a stated goal of a code of ethics. Profits are financial outcomes influenced by many factors beyond conduct, whereas the code sets expectations for behavior. So this option is not aligned with what a code of ethics is intended to achieve, even though ethical behavior can contribute to long-term success.