Obligations and responsibilities
What does it mean to be a professional?
Being a CPA is a privilege, granted to professionals who meet the highest standards of competence and integrity.
What does being a candidate entail?
What are the core values and principles of the profession? What are the restrictions on the use of the status of candidate or the practice of the CPA profession?
Canditates’ ethical obligations
Candidates for the practice of the CPA profession have ethical obligations as well.