When a professional does something improper, immoral or illegal while performing his duties either intentionally or because of carelessness or ignorance, he is said to have committed a malpractice. The professional here fails to follow generally accepted standards and guidelines causing damage to the client or person using his services. The most talked about malpractices are medical practices (applicable to physicians, surgeons, dentists) and legal malpractices (applicable to lawyers). Though, legal suits for malpractices against accountants (in the case of Arthur Andersen) and investment advisers (in the case of Merrill Lynch) have also been reported.