Benevolence charges the accountant with serving in the best interests of the public. It is described as the extent to which a trustee will want to do good for the trustor apart from a self-centered profit motive (Power Point Presentation 7, n.d.). From a utilitarian perspective, some actions may not be deemed worth the effort when no profit is derived from the action. The AICPA Code of Professional Conduct is established to establish professional norms and standards that discourage this type of behavior. Ultimately, integrity boils down to taking the right action when no one is around to monitor behavior. Personal opinions can cloud an individual's decision-making process by seeking to obtain dishonest gains through deceptive actions. Proverbs 10:9 states, “People with integrity walk confidently, but those who follow crooked paths will slip and fall” (New Living Translation).” This Scripture suggests that people who do not walk in integrity follow “crooked paths.” They walk in ways that are not morally sound, pure and honest, but in ways that are corrupt. Clients want accountants with integrity. Therefore, integrity is critical to public trust. In fact, one of the general definitions of integrity provided by the AICPA Code is that it is a quality from which public trust derives. Furthermore, it is a fundamental character element for professional recognition and requires members to be (among other things) honest and sincere within the bounds of confidentiality (Duska, Duska & Ragatz, 2011). Integrity in the accounting profession involves adherence to the rules and principles of the profession. This includes avoiding conflicts of interest and maintaining client relationships in which the accountant can remain objective in fulfilling his or her responsibilities. This requires independence in fact and in appearance as provided by section 1.200.001.01, Independence Rule of the AICPA Code. In other words, no one should be able to assume that the accountant is biased towards a client's financial reporting because of an improper relationship with the client. Lack of integrity in accounting practices has been, and continues to be, a key element in the collapse of many institutions, which has damaged public trust in accounting.