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AICPA members are bound by a Code of Professional Conduct that emphasizes ethical standards and responsibilities. One of the key obligations is to maintain high integrity in their work, which underlines the importance of honesty and ethical decision-making in the accounting profession. This means that members must prioritize ethical behavior over personal gain, reinforcing the belief that being an AICPA member is less about increasing one's personal wealth and more about serving clients and upholding the profession's standards.

Another obligation is the commitment to continual competence improvement. AICPA members are expected to engage in ongoing education and professional development to ensure they remain knowledgeable about accounting practices and regulations, which helps them provide the best service to clients and maintain the quality of the profession.

Discharging professional responsibilities is also a central duty for AICPA members, as they are tasked with ensuring that their work complies with relevant laws, standards, and ethical practices. This includes adhering to principles of due care, confidentiality, and professional behavior.

The obligation to increase personal wealth, however, does not align with the AICPA's ethical standards and is not expected of its members. This underscores the professional commitment to prioritizing integrity, competence, and responsibility over personal financial interests.