COMMITTED TO SERVING THE PUBLIC INTEREST

Specifically, this program establishes policymakers, regulators, and candidates, members, employers / customers, and the general public as SOA stakeholders.

Prior to this, industry leaders questioned the industry's commitment to help the importance of accounting professionals and public interest. John C. (Sandy) Burton said in 1970 speech that there was little evidence that "public" in public accounting was emphasized (John C. Burton "Educator's Views on Public Accounting Professionals" , Accounting) Journal of Learning, September 1971, 47-53). Max Block, "accounting" is "a term which has lost relevance", "Some major companies are not called CPA, accountants or auditors themselves, so" implicitness of such titles " I excluded it. " Service restriction "

Members should accept the obligation to act in a way that respects the public trust and demonstrates commitment to professionalism for public benefit. Public interests include collective well-being of communities and professional services agencies, including "customers, credit donors, governments, employers, investors, business and financial communities, and others who trust objectivity and integrity" ". "Members may encounter conflicting pressures from these groups when fulfilling their duties.In order to resolve these conflicts, members act in good faith and obey such rules: if members When fulfilling the responsibility to the public, they are most useful for the interests of customers and employers (Article 2)