New York State Accounting Code of EthicsIntroductionThe accounting system is constantly evolving. During these changes, it is important that accountants adhere to the high ethical standards they have always upheld. Adhering to high ethical standards is an accountant's obligation to the public, the profession, and themselves. The ethical conduct of an accountant usually falls into four different areas. This includes competence, confidentiality, integrity and objectivity. NYSSCPA.ORG states, “Members also have an ongoing responsibility to cooperate with each other to improve the art of accounting, maintain the public trust, and carry out the profession's special responsibilities for self-government.” (Article 1). New York State expects its accountants to act in a manner that serves the public interest. The public includes customers, credit institutions, governments, employers, investors, the business and financial community and any other person who relies on the information provided by the accountant. It is the accountant's responsibility to maintain an appropriate level of professional competence through continuous training of their knowledge and skills. New York State also expects its accountants to perform their duties in accordance with relevant laws and regulations, as well as provide clear and complete reports. It is important for accountants to maintain their integrity. Accountants often find themselves faced with questionable situations. It is important that the accountant avoids situations of apparent conflicts of interest and alerts other public interests to such conflicts. Accountants must refuse gifts and favors that appear to influence their actions and must refrain from any activity that could affect their ability to perform their duties ethically. NYSSCPA.ORG states: “Does integrity require that a member be, among other things, honest and truthful within the bounds of client confidentiality?” (Article 3). Accountants must be willing to recognize and communicate professional limitations that may preclude the successful performance of their tasks. They are expected to communicate unfavorable and favorable information. Client Confidentiality Client confidentiality is very important in the accounting profession. New York State requires that accountants not share client information without the client's specific consent. However, in certain circumstances, the State deems it necessary for an accountant to share client information. Examples of these circumstances include an accountant's receipt of a subpoena or subpoena, or an accountant's participation in actual or threatened legal proceedings or alternative dispute resolution proceedings (NYSSCPA.