Category Archives: Code of Good Governance for CPAs

Code of Good Governance for CPAs (revised for my need)


As Certified Public Accountant, I shall always remember that I do not live for myself and my family alone. I am part of society to which I owe definite responsibilities. Therefore, I shall always uphold the public interest over and above personal interest.

In the performance of my profession, I shall maintain objectivity and shall make decisions and actions solely based on merit. I shall remain open and transparent about all the decisions and actions that I take. I should give reasons for my decisions and restrict information only when the wider public interest clearly demands it.


I shall bear the unassailable stamp of integrity. I shall do my utmost to abide by the provisions of the Code of Professional Ethics for Certified Public Accountants. I shall, at all times, practice the highest standards of good morals in order to effectively discharge my function as professional. I shall, likewise, practice integrity and honesty, in order to preserve and protect the interest and the good name of the profession. I shall value my honor as I value my life. I shall, therefore, denounce all forms of nefarious activities that impinge upon the integrity of the profession.

I shall fully assume responsibility for the decisions and actions I take in the course of my practice, and live up to the consequences that flow from them including submitting myself to whatever public scrutiny is appropriate to my work.

I shall never discriminate against anyone and extend service to every citizen in need of my services, specially the underprivileged. I shall be just, charitable and courteous but dignified in my dealing with the public.


I shall strive to attain the highest level of efficiency, effectiveness, and economy in my service. I shall commit myself to the highest degree of professional competence, both in the technical and ethical sense, through empowerment and continuing self-development. I shall commit myself to change, reform and innovation, where needed, in order to continually enhance the quality of service. I shall continuously update myself on new frontiers of professionalism and respond to developments affecting the profession.


I exist to serve primarily the clients and the public. I shall accord them the dignity and comfort that they deserve. I must adhere to a focused, efficient and committed service to the public. Service must be a measure of my professionalism, and I shall, therefore, always extend prompt, courteous and quality service to the public.

I shall also attend to others who may want to avail of my services and I must, at all times, act promptly and expeditiously on the public’s’ needs for service.


I shall develop positive work ethic, always loving my calling and working cheerfully, thoroughly and well. Striving to be efficient at all times, I shall not leave for tomorrow what I can do today. Corollary to this, I shall always bear in mind that I have a job to perform and as such is duty bound to perform well. I shall discharge our duties and responsibilities with honesty and dedication to my individual work, no matter how humble and lowly the task may be.


I shall work in unison and collectively always mindful that in cooperation, there is strength, and in disunity, there is weakness. I shall, therefore, work towards the development of a culture of unity, cooperation and empowerment. I shall at all times respect the rights of my employees and peers, reaching out the hand of friendship to one another and endeavor to promote an atmosphere of good feeling, ample confidence, mutual respect and cooperation.


I shall contribute to the welfare of society and promote social justice. In so doing, I must imbibe the professional’s vital role and significance to the accountancy practice, the government and the society as a whole. I shall assume responsibility for each and everyone’s role in sustaining and uplifting the standards of competence of the Filipino Certified Public Accountants. I shall at all times be mindful of the consequences on society of any of our acts and shall refrain from doing acts contrary to law, good morals, good customs, public policy, public order, public safety and public interest. I shall perform our tasks with utmost consideration of the consequences it may incur on public interest and welfare.


I shall, at all times, be loyal and dedicated to the national interest. I shall be ready at times to sacrifice for the country. I shall respect the Constitution which is the expression of the sovereign will. I shall, at all times, push for the protection and promotion of Filipino Certified Public Accountants to guaranty their competitive edge in the global arena. I shall also use and develop local resources and conserve them for posterity.