Introduction to Professional Responsibilities

The Auditor's Public Responsibility

Certified Public Accountants (CPAs) serve the public interest by providing objective and reliable assurance services. Unlike many professions that primarily serve their clients, auditors have a duty to investors, creditors, regulators, and the public who rely on audited financial statements to make economic decisions.

Professional responsibilities extend beyond technical competence. Auditors must consistently demonstrate honesty, integrity, objectivity, confidentiality, and professional behavior while complying with auditing standards and ethical requirements.

• Protect the public interest.
• Maintain high professional standards.
• Exercise sound judgment.
• Comply with applicable ethical rules and auditing standards.