Ethical thinking cannot be taken for granted and we cannot expect a good ethical environment if we do not first have a strong sense and ambition for doing the right thing ourselves. We cannot expect of others what we are not ready to practise ourselves. We cannot preach ethics if we are not capable ourselves of resisting temptations or self interest decisions. We cannot add ethical value to clients if we do not see ethical value ourselves. We are not delivering anything to society if we play a part in the concealing wrong doing which is diametrically opposite to what the purpose of our profession is, that of reporting and exposing things as they are in the public interest.Client acceptance and continuance procedures are not yet another obstacle on the way to raising fees. On the contrary they are a tool to protect our practice in its entirety including making honest fees. it is useless to embark into client acceptance and continuance procedures with a set of binoculars aimed at the client without also taking each and every opportunity of every procedure to self examine ourselves. You can use procedures to objectively examine a case or you can use those same procedures to work around objectivity and justify a wrong case.Above all the maker of a client acceptance and continuance procedure should first be honest and harbour clean intentions to make the exercise worth its while.