Do you believe that there has been a significant shift or evolution over the past several decades in the concept of "professionalism" as it relates to the public accounting discipline? if so, explain

Do you believe that there has been a significant shift or evolution over the past several decades in the concept of "professionalism" as it relates to the public accounting discipline? if so, explain how you believe the concept has changed or evolved over that time frame and identify the key factors responsible for any apparent changes.