Art Rosen was quoted on February 28 by Sales & Use Tax Monitor regarding ethical guidelines in corporate tax. Many associations, such as the Institute for Professionals in Taxation/Atlanta, require ethics training each year. However, many tax practitioners are not required to followed any ethical guidelines. Mr. Rosen said, "Many times, people equate ethics with organizational requirements and whether what they will do would cause bad press for the company….I'm not saying that's wrong, but I look at it differently." He continued, "You shouldn’t think about getting away with something. You should do what's right, no matter the monetary amount of the issue. You should deal with the government the same way you deal with society."