AICPA violations committed by Andersen and Enron CPAs. 1. Article I – requires professionals to maintain the integrity of the profession, as well as, maintain the public's confidence which was not done by Arthur Andersen when the signed off on document knowingly containing material misstatements which is a violation of the very essence of auditing principles. The CPAs of Enron should have stood up for their morals and the public’s best interest when they saw what was occurring. 2. Article II- suggests that when conflicts of interest arise, members shall act with integrity, and members should seek to continually demonstrate their dedication to professional excellence. Because Andersen was receiving million in fees and contractual agreements from Enron, they turned a blind eye to the events unfolding putting every investor and the public’s money in jeopardy. Additionally the CPAs at Enron would have known about the conflicts of interest between upper management and the subsidiaries they were establishing to generate revenue. 3. Article III- integrity should remain of the utmost importance and does not accommodate deceit or subordination of principle. While Andersen recommended certain action Enron should take to remain compliant, Enron, including their CPAs, decided not to follow the advice. However, Andersen still remained quiet about the material misstatements and authorized financial records. 4. Article IV – suggests that regardless of service or capacity, members should protect the integrity of their work, maintain objectivity, and avoid any subordination of their judgment. The CPAs at Enron clearly violated this as they just went along with what upper management wanted them to do. Also, putting its reputation at risk, Andersen issued “clean” audit opinions on Enron’s financial statement more than once. Additionally, auditing and