Marketers operating in the pharmaceutical industry must promote their products, which raises the ethical questions surrounding the medical profession. Pharmaceutical companies shell out billions of dollars every year to research, develop and market drugs. Every pharmaceutical company needs approval of its drugs from doctors and physicians, so it must ensure that doctors are treated well. According to the Pew Charitable Trust, in 2012 the pharmaceutical company spent over $27 billion on advertising alone, of which $24 billion was dedicated to marketing to doctors. (Kessel, 2014) A further survey conducted by Deloitte shows that 35% of doctors accept a tip from pharmaceutical companies and 16% of doctors accept money to represent the pharmaceutical company at conferences and healthcare camps. (Kessel, 2014) The Accreditation Council for Continuing Medical Education states that pharmaceutical and medical device companies funded nearly one-third of continuing medical education (CME) opportunities for physicians in 2011. ((Barnett, 1989) Application of the ACHE code of ethics to this type of issue can be discussed in the following points: a. Healthcare manager's responsibility towards the healthcare management profession: Healthcare managers should ensure that although prescription drugs should be prescribed accordingly , cannot be influenced in the prescription.