It is hard to define a single set of ethics that will cover an entire computer users community. In this paper, the issue is addressed in reference to code of ethics implemented by various professionals, institutes and organizations. The paper presents a higher level model using hierarchical approach. The code developed using this approach could be adopted easily by the entire community of computer users working in different environments. The hierarchical approach allows refinement and customization of code at lower levels to address the needs of diverse sub groups of users. It also provides comfort of flexibility as well as the potential for evolution. The work reported here is in continuation of the research reported in an earlier paper (Wyne, 2009).