Frequently Asked Questions

Public Certified Bookkeepers have the following obligations:

Obligations to clients
1. To provide clients with high-quality professional services.
2. To remain current and up to date on matters relating to the bookkeeping profession. Only by
being up to date can the Certified Bookkeeper provide the client with high-quality professional
services.
3. To protect the confidence of all aspects of the client’s business or, in the case of a nonbusiness
entity, of all matters relating to the client.
4. To be loyal to the client and work in the best interests of the client.
5. Not to engage in any activity that is in conflict with the client’s interests.
6. If asked to do something not in accordance with the Certified Bookkeeper’s professional standards, to attempt first to resolve the issue with the client or, if unable to resolve the situation, to resign from the engagement and, if necessary, seek legal counsel. At no time should the Certified Bookkeeper report this situation to an outside group or agency unless required to by law.

Obligations to society
1. Certified Bookkeepers engaged as public bookkeepers should at all times conduct themselves
with integrity.
2. Certified Bookkeepers engaged as public bookkeepers should, when requested or required,
provide government agencies or bodies with information that, to the best of their knowledge,
is correct.
3. Certified Bookkeepers engaged as public bookkeepers should be objective in their professional judgments, actions and interpretations.

Obligations to the bookkeeping and accounting professions
1. Certified Bookkeepers engaged as public bookkeepers should not engage in any act that would bring discredit to the bookkeeping or accounting profession.
2. Certified Bookkeepers engaged as public bookkeepers should share new, general, nonproprietary developments in accounting with other members of the bookkeeping and accounting professions.