They maintain an intellectual independence and are aware of their responsibility to the public in performing their engagements or services. CPAs' responsibilities to their profession involve support of programs for improving the theory and application of accounting. CPAs must act with integrity and in accord with the profession's code of ethics. The services of professional accountants derive not only from knowledge and experience, but also from personal qualities of perception, imagination, judgment, and integrity. Professional accountants develop and apply their skills in auditing, taxation, management policy, information systems, computer operations, and many other areas.
Accounting is a leading growth profession throughout the world.
Instant communication facilities, rapid international travel, and expanding world trade have enlarged the scope and importance of accounting services. Many CPA firms and their client companies have extensive international operations. Professional accounting careers are open to men and women of all ethnic and social backgrounds. Success requires motivation, a commitment to service, and skill in communication and analysis. Also important are abilities to work well with others, to think abstractly, and to solve problems logically.