[Verse 1] Sarah checks the client's books, numbers dancing in her mind But when the CEO starts pushing, will her backbone hold the line? Integrity demands she speak the truth, no matter what they pay Professional conduct draws the map for navigating each day [Chorus] I-O-P-C, the pillars standing strong Integrity, Objectivity, Professional skill, Care lifelong When ethical storms start brewing, these foundations hold me true CPA conduct framework, guiding everything I do [Verse 2] Tommy's uncle owns the factory he's auditing next week Independence compromised when family ties run too deep Objectivity requires distance from conflicts that could sway Mental clarity unburdened by relationships in play [Chorus] I-O-P-C, the pillars standing strong Integrity, Objectivity, Professional skill, Care lifelong When ethical storms start brewing, these foundations hold me true CPA conduct framework, guiding everything I do [Bridge] Professional competence means staying sharp and current Due care demands diligence in every task concurrent Public interest supersedes the client's private gain Five fundamental principles, our ethical refrain [Verse 3] Maria spots an error but the deadline's breathing down Cutting corners might save time but ethics wear the crown Due care insists on thoroughness despite the crushing pace Professional standards never bend beneath time's urgent chase [Final Chorus] I-O-P-C, plus confidentiality Integrity, Objectivity, Professional skill, Care and secrecy When pressures mount around me, these five principles ring true CPA conduct framework, the compass pulling through [Outro] Ethical foundation, built on principles that last Professional conduct, future anchored to the past
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