“Integrity is not mere honesty but the integration, wholeness, and soundness of a person who is free from moral corruption.”

“Ethics is a vital and inextricable part of the art of living. Who we are and who we aspire to become, are to a significant degree, the results of the decisions we make—and many of those decisions are ethical.”

I was privileged to participate in two significant events for CPAs recently: the Association of CPAs in Commerce and Industry (ACPACI)'s 41st Annual Convention in Baguio last September, and the PICPA's 80th Annual National Convention just this month. In both events, I was invited to speak on the topic of ethics: at ACPACI on Ethical Decisions: A Core Part of Corporate Identity, and at PICPA on Upholding Integrity: Ethical Requirements in Client Relationships.

The relevance of ethics and ethical decision-making matters deeply not only to CPAs but to all responsible citizens of our country. Allow me to explain why.

The newspaper headlines tell a familiar, troubling story: another government official accused of corruption, millions allegedly misappropriated, public trust shattered once again. These scandals have become so commonplace that we risk growing numb to their implications. Yet, each instance of corruption represents not just stolen funds, but stolen futures—resources that should have built schools, hospitals, and vital infrastructure instead lining private pockets.

In this climate of ethical erosion, one might wonder whether integrity has become an antiquated or irrelevant concept. For CPAs who have chosen this noble profession, however, integrity is neither irrelevant nor optional—it is foundational.

The CPA designation carries with it a sacred public trust that extends far beyond technical competence with numbers and regulations. Our chosen profession is more than a job; the people we serve expect moral reliability. In a profession that serves as the backbone of financial transparency and accountability, character is not merely desirable—it is essential.

The corruption scandals dominating our news cycles underscore why the accountancy profession must maintain its ethical standards with unwavering vigilance. Accountants often stand as the last line of defense against financial malfeasance. They audit government expenditures, verify corporate financial statements, and provide assurance that numbers represent reality, telling the true story about an organization's state of affairs. When accountants compromise their integrity, they don’t just fail as individuals; they are implicated in systemic corruption that can devastate entire economies and communities.

The first epigraph above argues what integrity truly means in the context of professional accounting practice. It certainly encompasses honesty, but as Stevens reminds us, it goes deeper—it speaks to wholeness, to a consistent alignment between values and actions. A CPA with integrity doesn’t merely avoid obvious fraud; they resist the subtle pressures that erode ethical judgment over time. They refuse to manipulate classifications to make financial statements look more favorable. They don’t remain silent when they discover irregularities, even when speaking up might cost them a lucrative client or powerful ally.

This kind of character is forged through countless small decisions, each one shaping who we become. As the second epigraph from Sherwin concludes, we are “to a significant degree, the results of the decisions we make—and many of those decisions are ethical.” Every time an accountant chooses thoroughness over convenience, transparency over obfuscation, or truth over expediency, they reinforce the ethical foundation upon which their career—and the public’s trust—must rest.

The temptations facing today’s accountants are neither trivial nor rare. CPAs are confronted by ethical dilemmas: a government contractor might suggest “creative” accounting to secure a public bid; a corporate executive might pressure their CPA to overlook questionable transactions; a political appointee might request modifications to audit findings that could prove embarrassing. In these moments, character reveals itself not in grand gestures but in the quiet courage to say “no” when “yes” would be easier and more profitable.

The current atmosphere of corruption makes the CPA’s role more critical, not less. When public officials betray their oaths and squander public resources, the demand for trustworthy CPAs and truth-tellers intensifies. Society needs professionals who cannot be bought, intimidated, or persuaded to compromise their standards.

When we took our oath as CPAs, the first of the five foundational principles of our profession was INTEGRITY. The Board of Accountancy and the Professional Regulation Commission impose rigorous ethics requirements, mandate continuing professional education that includes ethics training, and institute disciplinary procedures for those who fail to practice faithfully what they subscribed to under oath. Yet, formal requirements and external oversight can only accomplish so much. True integrity must come from within.

It requires CPAs to see themselves not merely as technicians applying accounting standards, but as guardians of the public interest. It demands a professional identity built on something more durable than profit margins or career advancement—a commitment to principles that transcend self-interest. In this regard, CPAs are called to be faithful stewards who choose service over self-interest in the practice of their profession.

One of the more important truths I shared with my CPA colleagues in both these events is that in ethical decision-making, or choosing how to choose, there are four spiritual dimensions we need to consider:

Honor and treasure in our hearts the categorical imperatives that God has given us—the Ten Commandments and the twin laws of love and justice.

Consider the end to which we are summoned, and how the action we are about to take may have a consequence toward that end.

Walk with God, breathe in the Spirit of God, and allow God’s Spirit to develop within us a virtuous life while we simultaneously develop habits of moral behavior.

Live by grace and forgiveness.

This was how R. Paul Stevens concluded the chapter on "Cultivating Integrity" in his book, Doing God’s Business, Meaning and Motivation in the Marketplace—the source of the first epigraph I quoted. It is what I believe about integrity, why I believe it, and why I continue to prescribe it to others.

“Integrity is not mere honesty but the integration, wholeness, and soundness of a person who is free from moral corruption.”

In a sense that truly makes sense, the CPA’s integrity is beyond opinion.

“The strength of a CPA’s signature on a report is not in ink but in integrity.”