* Noun: When referring to moral or ethical principles that restrain one from doing wrong, it's a noun.
* Example: "He had no scruples about cheating on the test."
* Verb: While less common, it can also be a verb meaning "to hesitate or be reluctant because of ethical concerns."
* Example: "She scrupled at taking the bribe."
Therefore, the part of speech of "scruples" depends on the context of the sentence.