Certified General Accountants play a significant role in governance. Society relies on them as employees, financial advisors, Board members, and external accountants or auditors to provide information and guidance. CGAs must bear the responsibility at all times to conduct themselves with integrity. They must do so not only to protect their own credibility, but also that of the Association as a whole. Concerning the Enron debacle, no one remembers the names of the partners at Arthur Andersen, only the name of the firm. And as Andersen has been tainted, so too has the accounting profession. Published in 2003.