When auditors choose to become a member of the American Institute of Certified Public Accountants (AICPA), they agree to maintain professional conduct by abiding by the AICPA Bylaws and Code of Professional Conduct. Their mission statement is “Powering the success of global business, CPAs, CGMAs and specialty credentials by providing the most relevant knowledge, resources and advocacy, and protecting the evolving public interest.” Auditors, as members of public practice, must honor the public trust and interest, and should always keep the public interest as one of their major concerns. If an auditor engages in a public audit, they must commit and demonstrate that they are acting to serve the public interest and that as an auditor they have
