As an organization’s strategic value partner – leading amidst complex regulations, disruption and uncertainty – the accounting profession is committed to the public interest, as well as to objectivity and independence.

Accounting professionals serve as capital market gatekeepers. Their skepticism, judgment, expertise and commitment to the public interest inform their work to audit, assure and report on the financial and non-financial information private and public companies, non-profits and governments produce.

The financial reporting and standard-setting system must be balanced and inclusive. Standard setters and the standards themselves must help investors, lenders and other capital providers make informed business decisions.

Accountants help small businesses get off the ground, stabilize and reposition. They have real-time knowledge of their clients' finances, providing them greater strategic perspective.

Accountants structure and analyze data. They harness the technology to provide a pathway for decision making. Accountants also create, maintain and enforce controls and lead compliance at the federal, state and regulatory levels.

Charged with analyzing, managing and reporting on the flow of essential information and insights, the profession helps stakeholders achieve sustainable, long-term value.

The accounting profession is grounded in a just and principled purpose that contributes to a common good. With integrity and due care, the profession is committed to a more inclusive and diverse reimagining of opportunities that redefines prosperity around the globe for individuals, organizations, communities and economies alike.