Our core task is to render an opinion by providing reasonable assurance about whether the financial statements which were prepared by our clients in accordance with the Philippine Financial Reporting Standards (PFRS) are free of material misstatements. In order to achieve this task, we shall observe the strictest standards of integrity and impartiality. We shall inhibit ourselves from engaging in any undertaking where there is a conflict of interest or expressing an opinion for the purpose of obtaining unethical gain for ourselves or for our client