The Principles of Professional Conduct section of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct is comprised of a preamble and six articles. These six sub sections are entitled: Responsibilities, the Public Interest, Integrity, Objectivity and Independence, Due Care, and Scope and Nature of Services. Membership in the AICPA is voluntary and expresses a certified public accountant's dedication to self-discipline and the regulations put forth by the organization. Member CPAs "express the profession's recognition of its responsibilities to the public, to clients, and to colleagues... (through the AICPA's Code of Conduct, with) an unswerving commitment to honorable behavior, even at the sacrifice of personal advantage" ("ET Section 51", 2006).
             Responsibilities is the first article of the Code of Professional Conducts. The scope of member CPAs' responsibilities goes far beyond those involving their clients. Certainly there is a professional and moral responsibility to those individuals and organizations that they provide services to, but there is a greater responsibility, as professionals, to society in general. CPAs provide a critical service to the public, and as such must be dedicated to these morals and maintaining public confidence. In addition to these responsibilities to their clients and society, they also have a responsibility to each other and the profession, by advancing the art of accounting as well as carrying out the unique responsibilities for self-governance that serves to enhance the tradition of the profession ("ET Section 52", 2006).
             Article II – The Public Interest further elaborates on the profession's responsibility specifically to the public. AICPA members commit themselves to not only serving the public interest, but also honoring the public trust, while demonstrating their commitment to the profession. This pu...