Integrity
A member shall be straightforward, honest and sincere in performing professional services.

Objectivity
A member must be fair and should not allow prejudice or bias, conflict of interest or influence to override their objectivity.

Independence
When carrying out their duties, members shall both be and appear to be free of any interest which might be regarded, whatever its actual effect, as being incompatible with integrity and objectivity.

Confidentiality
A member should respect the confidentiality of information acquired in the course of performing professional services and should not disclose any such information without proper and specific authority or unless there is a legal or professional right or duty to disclose.

Professional Competence and Due Care
A member should perform professional services with due care, competence and diligence. A member also has a continuing duty to maintain professional knowledge and skill at a level required to ensure that a client or employer receives the advantage of competent professional service based on up-to-date developments in practice, legislation and techniques.

Professional Behavior
A member should act in a manner consistent with the good reputation of the profession and refrain from any conduct which might bring discredit to the system. The obligation to refrain from any conduct that might bring discredit to the profession requires members to consider their responsibilities as a professional accountant to clients, third parties, other members of the accounting profession, staff, employers, and the general public.

Technical Standards
A member should carry out professional services in accordance with relevant technical and professional standards. Members have a duty to carry out, with care and skill, the instructions of the client or employer insofar as they are compatible with the requirements of the fundamental principles of integrity, objectivity and, in the case of members in public practice, independence. In addition, members should conform to the technical and professional standards promulgated by the accounting profession in general, the Independent Association of Accountant of Brooklyn and Staten Island, regulatory and other statutory bodies of this profession, and relevant legislation.

Continuing Professional Education
The IAA has a strong reputation both within the accounting and business communities for the quality of its Continuing Professional Education (CPE) seminars and workshops. All IAA members must attend at least 12 hours of CPE each year as a condition of their continued membership of the IAA.