blic "consists of clients, credit grantors, governments, employers, investors, the business and financial community, and others who rely on the objectivity and integrity of certified public accountants to maintain the orderly functioning of commerce" ("ET Section 53", 2006). Because of this diversity in parties, members may experience conflicting pressures from the disparate parties. Members must turn to their ethics and understand their responsibility to the public equates to serving the best interests of their clients and employers, in the end.
             Integrity is the subject of the third article in the Code of Conduct. It is through integrity that public trust is built in the profession. It is this integrity that serves as a benchmark against which decisions must be tested as well. According to the AICPA, this integrity is based on honesty and candidness, within the limits of client confidentiality. Personal gain and advantage should never take precedence over public trust and service. It is only through integrity that CPAs can hope to accommodate an inadvertent error and handle differences of opinion. With a commitment to integrity, there is
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