Ten years ago, my graduate school research proposal aimed to assess the public’s perception of Certified Public Accountants (CPAs). My initial question was why CPAs do not seem to receive the same level of respect accorded to other esteemed professions such as doctors and lawyers. My research professor, with his characteristic prudence, cautioned me against making assumptions and urged me to support my inquiry with data and literature.

In the course of my work, I encountered some of the world’s most infamous accounting scandals, such as Enron, WorldCom, Freddie Mac, Tyco International, and Lehman Brothers, to name a few. In the Philippines, my readings included the Coco Levy Fund, Fertilizer Fund, Yolanda Fund, the Makati Building controversy, and most notably, the Priority Development Assistance Fund (PDAF) Scam. I could not help but wonder: how could irregularities of this magnitude, whether intentional or negligent, escape the scrutiny of accountants who are supposed to be the champions of checks and balances within their organizations?

A decade has passed, yet the same question remains painfully relevant. Today, we hear of companies using “ghost receipts” to evade taxes, companies overvaluing their assets to attract investments, allegations that tax authorities exploit Letters of Authority (LOAs) to extort from businesses, and, most recently, the massive flood control scandal. The distinctive mark of the accounting profession is that CPAs must always act in the public interest. Textbooks teach us that our responsibilities extend beyond the desires of our employers or clients; they rest ultimately on our duty to the public.

Thus, when these scandals arise, we must confront uncomfortable questions: Are CPAs complicit in these irregularities? Are they forced into silence by superiors? Are they simply incompetent? Are they afraid to speak up because of a culture of impunity? Or have some grown weary and helpless, believing corruption is ingrained in our society?

I never completed the full research that might have provided deeper answers. But even if I had, uncovering the truth would require extensive investigation, time, and resources. On a personal level, however, I have met individuals who reaffirm that the profession has not failed the public and that integrity truly exists within our ranks.

One was a former state auditor who exposed government corruption and stood by her principles despite threats and prosecution. She went on to serve as a UN auditor and now advocates for good governance. Another had an accomplished career in public practice and repeatedly declined government positions. Yet, when duty called, she accepted the challenge to lead an agency. In seven years, and despite political pressures, she transformed it into one of the most stable and reputable government institutions. Her message was clear: answer the call to public service and push for change from within. There may be some who choose a different path, but there are thousands more who remain steadfast in their oath, waiting for their stories to be told.

Today, thousands of Filipinos march the streets almost every week to protest corruption and call for accountability. One truth becomes clear: corruption is not and has never been part of our culture. The pressure has shifted. The demand is no longer simply to perform; it is to uphold integrity and remain true to our principles.

For every scandal that erodes public trust, there are quiet, steadfast individuals who choose to do what is right, even when no one is watching and even when it comes at great personal cost. Despite the challenges facing the profession, there are countless CPAs fighting silently to protect its integrity through honest and noble work.

So, keep the faith.