[Verse 1]
When you wear the CPA name with pride
There's a code that must be your guide
Five fundamental principles to follow through
Integrity, objectivity, competence too
Professional behavior and confidentiality
These pillars hold our credibility
[Chorus]
Five threats can break your independence wall
Self-interest, self-review, advocacy call
Familiarity and intimidation too
Safeguards protect what we need to do
Keep it confidential, keep it clear
Professional standards we hold dear
[Verse 2]
When your judgment might be compromised
Look for threats that need to be analyzed
Financial interest in your client's game
Self-interest threat that stakes your claim
Review your own work from years before
Self-review opens up that door
[Chorus]
Five threats can break your independence wall
Self-interest, self-review, advocacy call
Familiarity and intimidation too
Safeguards protect what we need to do
Keep it confidential, keep it clear
Professional standards we hold dear
[Verse 3]
When you advocate for client's side
Advocacy threat you cannot hide
Close relationships that cloud your view
Familiarity's affecting you
Pressure from the client makes you bend
Intimidation threatens in the end
[Bridge]
CSQM One for the firm's control
Quality management is the goal
CSQM Two for engagement review
Professional skepticism guides you through
Reasonable fees and honest ads
These are the rules that make us glad
[Verse 4]
Confidential information stays inside
Never use it for your personal guide
Unless the law requires you to tell
Or client consent breaks the spell
Professional judgment every day
Skepticism shows the CPA way
[Chorus]
Five threats can break your independence wall
Self-interest, self-review, advocacy call
Familiarity and intimidation too
Safeguards protect what we need to do
Keep it confidential, keep it clear
Professional standards we hold dear
[Outro]
With ethics as our guiding light
We'll keep the public trust in sight
CPA code shows us the way
Professional standards every day