As Certified Public Accountants in Active Public Practice:

We Believe	that honesty and integrity of the Certified Public Accountant are fundamental.
We Believe	in dedication to the protection of clients and the public through adherence to high professional standards.
We Believe	in devotion to the financial welfare of our clients through proper advice, counsel and guidance.
We Believe	in the inviolability of our clients confidence.
We Believe	in the advancement and increased public recognition of the practicing Certified Public Accountant through continuing professional education and particiaption in public affairs.
We Believe	in our obligation to fellow practitioners in improving the profession through the exchange of ideas, assistance and cooperation and in the betterment of client and employee relationships.

To all of these, WE PLEDGE our compliance, not only with the letter, but with the spirit and intent, without evasion or mental reservation.