AICPA Six

• Responsibilities
• Public Interest
• Integrity
• Objectivity and Independence
• Due Care
• Scope and Nature of Services

Exercise sensitive professional and moral judgement in ALL activities

• Act in a manner that:
• Serves the public interest
• Honors the public trust bestowed on you
• Demonstrates your commitment to professionalism

In order to maintain and broaden public confidence, you must perform all your professional responsibilities with the highest sense of integrity.

• Be free of conflicts of interest in discharging your professional duties.
• Impartial
• Intellectually Honest

• Be independent in fact and appearance.
• Are not involved in relationships that may appear to impair your objectivity.

• Follow the technical and ethical standards
• Always try to improve: competence and quality of service
• Carry out professional responsibilities to the best of your ability.

Observe all the principles in determining the scope and nature of services that you will provide.