There are plenty of professional mentors out there for young accountants to look up to. Men and women of intelligence, integrity, work ethic, nice shoes, all that good stuff. After taking a look at this SEC Administrative Release, you can easily conclude that group does NOT include R. Jeffrey Rooks and another anonymous "accounting partner":
The Securities and Exchange Commission (“Commission”) deems it appropriate and in the public interest that public administrative proceedings be, and hereby are, instituted against R. Jeffrey Rooks (“Respondent” or “Rooks”) pursuant to Rule 102(e)(3)(i) of the Commission’s Rules of Practice. […] The Commission’s complaint alleged, among other things, that Rooks traded in the securities of Chattem, Inc., while in possession of material, non-public information that had been tipped to him from an accounting partner who misappropriated the information from an accounting client, while further knowing that the information was obtained in breach of a duty of trust in confidence that the accounting partner owed to the accounting client.