Andersen's Conviction Reversed

Arthur Andersen's conviction of obstruction in the Enron scandal is reversed by the American Supreme Court because of poor wording in jury instruction "given by Judge Melinda Harmon of Federal District Court in Houston" to find intent. As report by the New York Times.

I have a question. Should intent be weighed as heavily in white collar crime when it comes to professional standards and knowing the legislation that regulates the auditing profession? Is there not accreditation of American CA members to indicate they are aware of the legislation and rules regarding legal, illegal and ethical conduct? If they are accredited should it not be assumed any contravention of their terms of membership is considered intent?