The association that represents professional accountants in Canada has a code of ethics. That document has just been updated. The code is included in the basic training given to accountants. It's a focal point in continuing training.
We also have the option of imposing administrative penalties on third parties. Last year, we levied fines totalling $48 million on professionals who had been involved in aggressive or negligent tax planning.
As for efforts that have been made, the accountants association offers this training, but we also have a method designed to encourage appropriate behaviour via penalties assessed on third parties.