To add to Mason’s post, professional judgment and personal judgment differ only in the basis of the norms used to make decisions upon. Each judgment uses rules to base their decisions upon except that professional judgment calls for a specific end user to be focused on. In accounting, that end user is referred to as the public. A distinguishing mark, if not the distinguishing mark, of a public accountant, on the other hand, is that the accountant’s primary obligation is to the public, and in a broader sense to the truth – the accuracy and veracity of the financial statements with which they deal (Duska, Duska, & Ragatz, 2011, p .82). In addition to this, the AICPA Code of Professional Conduct highlights professional competence as in actions
