The document discusses the ethics of software engineering. It notes that after several corporate scandals, the Sarbanes-Oxley Act was passed to improve ethics in business. As professionals, software engineers have responsibilities and face challenges like a lack of a single code of ethics. The document outlines different ethical theories and issues software engineers face regarding privacy, security, intellectual property, and their growing influence on society through powerful software. It argues a framework is needed to help software develop ethically and responsibly.