Final answer:
Accountants must abide by a code of ethics that includes responsibilities to clients and the public interest.
Step-by-step explanation:
Accountants must abide by a strict code of ethics that defines their responsibilities to their clients and the public interest. This means that accountants have a duty to act in the best interest of their clients while also considering the impact of their actions on the public. For example, accountants are required to maintain the confidentiality of client information to protect their clients' interests, but they also have a responsibility to report any financial irregularities that may harm the public.