CPA's must ensure the integrity of the financial record keeping of a business. As such it is critical that they remain independent and operate with the exclusive goal of maintaining these records in accordance with standard accounting principles such as those provided by GAAP. The numbers are the numbers and must be reported accurately regardless of the parties involved or potential consequences. In contrast a lawyer is responsible for competent defense or prosecution on behalf of a client and as such must necessarily take into account the particular outcomes desired by the represented party.