Charlotte, NC Monroe, NC CPA / Moyer, Smith & Roller, P.A.

Our firm is committed to building personal and professional relationships with our clients. By knowing our clients and their businesses we can assist in providing a comprehensive strategy for the success of your business. Planning is one of the keys to the success of any business.

The foundation of the CPA profession is stated clearly in our professional standards. The principles of the Code of  Professional Conduct of the AICPA express the profession's recognition of its responsibilities to the public, to clients, and to colleagues. They guide members in the performance of their professional responsibilities and express the basic tenets of ethical and professional conduct. The Principles call for an unwavering commitment to honorable behavior, even at the sacrifice of personal advantage.

The six professional standards are as follows:

Responsibilities
In carrying out the responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities.

Public Interest
Members should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism.

Integrity
To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity.

Objectivity and Independence
A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services.

Due Care
A member should observe the profession's technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member's ability.

Scope and Nature of Services
A member in public practice should observe the Principles of the Code of Professional Conduct in determining the scope and nature of services to be provided.