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11. Statement evaluation. Please indicate whether each of the following statements is (i) always true, (ii) sometimes true, or (iii) never true. For those that are (ii) sometimes true, explain when the statement is true. a. As part of their commitment to professionalism, accounting professionals should communicate effectively. b. Continuing professional education is part of an accountant's professional responsibilities only if the accountant is a licensed CPA. c. Following the Langenderfer and Rockness model will always lead different decision makers to the same decision. d. Following the requirements of SOX ensures that accountants will behave ethically. e. From an ethical egoism point of view, acting in one's self-interest is always the same as acting selfishly. f. In completing the seventh step of the Langenderfer and Rockness model, a decision maker may consult a non-accountant. g. Professionalism in accounting requires adherence to the principles of virtue ethics. h. Since most important ideas in accounting have not changed in many years, professionalism does not require any education beyond a bachelor's degree. i. Two different decision makers may reach different conclusions, even if both follow the Langenderfer and Rockness model. j. Whether a person considers an action ethical or unethical depends on the person's ethical point of view

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