CPA profession receives high marks from business decision makers, executives, investors.

• Position: Certified public accountants

New independent research shows the CPA profession continues to garner high marks from business decision makers, executives and investors, earning favorability ratings of 97%, 95% and 89%, respectively. In fact, business decision makers and executives ranked CPAs higher than physicians by several percentage points. CPAs also beat other financial-related professions hands down, such as insurance agents, bankers, management consultants and stock research analysts. The profession's ratings have remained relatively stable from 2003 to 2005.

On specific measures, CPA "heritage" attributes have improved from 2003 figures. The data shows CPA attributes ratings in the areas of "committed to the rules of the accounting profession," "reliable" and "consistently demonstrates integrity and ethics" have moved higher. These heritage values are the bedrock of the CPA reputation and are being reinforced through AICPA communications and public service programs.

There also was a statistical decline in the attribute "willing to cut comers for clients" from 2003. In 2003, 42% of business decision makers thought CPAs were "willing to cut corners for clients"--it dropped to 29% in this latest research. Among investors in...