Professional responsibility
In carrying out their responsibilities as professionals, each member must always use moral and professional considerations in all activities he undertakes. Members must also always be responsible for working with fellow members to develop the accounting profession, maintain public trust and carry out professional responsibilities in managing themselves. The collective effort of all members is needed to maintain and enhance the professional tradition.

Public Interest
Where the public from the accounting profession consisting of clients, lenders, governments, employers, employees, investors, the business and financial world, and other parties depends on the objectivity and integrity of accountants in maintaining the functioning of business in an orderly manner. The main interest of the accountant profession is to make accountant service users understand that accountant services are carried out with the highest level of achievement in accordance with the ethical requirements needed to achieve this level of achievement. And all members tie themselves to respect public trust. For the trust given by the public to him, members must show dedication to achieving high professionalism. To maintain and enhance public trust, each member must fulfill his professional responsibilities with the highest possible integrity.

ModalCenter3 Integrity
Integrity requires a member to be honest and forthright without having to sacrifice the secret of the recipient of the service. Public service and trust must not be defeated by personal gain. Integrity can accept unintentional errors and honest dissent, but do not accept fraud or eliminate principles.