In any area of commerce other than the securities industry, words like "honesty", "integrity" and "fair dealing" leave no room for confusion. Nor do representations that "our clients interest always come first". Or "we are dedicated to complying fully with the letter and spirit of the laws, rules and ethical principles that govern us." When we hear or read those words, we take comfort in the high, impeccable standards of those in whom we are asked to trust. According to a shareholders class action lawsuit filed in the United States District Court for the Southern District of New York (In re Goldman Sachs Group, Inc.