I consider the Code of Conduct to be used as a platform of rules, or values, for CPAs while engaged in all types of assurance, non-assurance services, and should apply to all auditing functions in any given business environment, including government and non-for-profit companies. Furthermore, I feel the three key elements of the code that all CPAs should adhere to are the Integrity and Objectivity Rule, General Standards, and Acts Discreditable Rule. As a final point, could these codes of conducts also correlate to any Ignatian element of Spirituality? The first code of conduct I consider important deals with integrity, or being honorable, and objectivity, maintaining an open mind, while engaging in any services provided by a CPA. These traits hold the CPA accountable for any implicit misstatements of business information. This includes, according to Whittington and Pany (2015) “…directing others to make, materially incorrect entries in a client’s financial statements or records” (Whittington and Pany 2015, p90). Since CPAs firms may have subordinates, or non-CPAs, working for them they cannot or should not use their CPA authority to influence others in doing what could be contrived as unethical and or illegal actions. Without integrity and objectivity attributes, the public trust of a CPA will diminish. The second is the General Standards Rule and seems to govern four main aspects of any type of CPA work: competence, professionalism, planning and leading, and using any and all relevant data for services rendered. Of these four aspects, competence is a general qualifier for a CPAs technical, academic, and experience level when engaging in CPA services, including tax reporting, for any type of business entity or individually. While competence sets the standard for the CPAs knowledge, professionalism, simply stated, is the manner one needs to