[Verse 1] The CPA code draws the line we cannot cross Five threats emerge when judgment faces loss Self-interest whispers when money clouds our sight Self-review blinds us to our own oversight Advocacy turns us into loyal friends Familiarity breeds trust that never ends [Chorus] SISAF - the threats that compromise our mind Self-interest, Self-review, Advocacy combined Intimidation, Familiarity - they undermine Professional distance, keep the boundaries defined Safeguards shield us from the tempting slide Independence keeps our judgment purified [Verse 2] Confidentiality locks the secrets tight Client information never sees the light Fees must reflect the value that we bring No lowball bids or contingent offerings Advertising speaks with truthful, measured voice Solicitation respects the client's choice [Chorus] SISAF - the threats that compromise our mind Self-interest, Self-review, Advocacy combined Intimidation, Familiarity - they undermine Professional distance, keep the boundaries defined Safeguards shield us from the tempting slide Independence keeps our judgment purified [Bridge] CSQM One governs how the firm operates Quality systems that the standard mandates CSQM Two for smaller practices applies Engagement reviews catch what inexperience denies Professional skepticism questions every claim Professional judgment calls each ethical game [Verse 3] When pressure mounts and deadlines steal our sleep When clients push and promises run deep The code reminds us why we took this oath To serve the public interest, guard them both From financial lies and audit failures Integrity over temporary treasures [Outro] Five threats, two standards, one unwavering creed Ethics and standards are all that we need
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