Ernst and Young to Pay $100M Fine After Auditors Cheated on Ethics Exams
nytimes.com
nytimes.com
Alternate link: https://www.usatoday.com/story/money/business/2022/06/28/ey-...
I think we all know what it's for: so the institution can either check some requirement that an accreditor has placed upon them, or simply so that they can claim 'every accountant goes through ethics training' whenever some bad news hits the media.
My guess is the students know this, and cheat because they have real things to study.
(Sorry of it's mentioned, cannot read the article and not going to bother finding s way around it).