Conducting business in both an ethical and profitable way is a balance that has become increasingly more challenging. The Sarbanes-Oxley Act of 2002 (SOX) and the Federal Sentencing Guidelines are attempts by Congress to legislate ethical behavior in the workplace. These laws require that employers take action to comply or face stiff penalties. Even employers that are not subject to ethics laws should take concrete steps to encourage ethical and profitable behavior in the workplace by building an effective ethics program and utilizing well-crafted ethics policies and ethics training programs.