Thank you for the opportunity to help you with your question!
A CPA needs to portray trust. Trust is the important thing when it comes to managing other peoples' money or investment. when loyalty exists between the CPA and her customer she will improve her brand image and reputation. Thus, improving customer commitment
an ethical CPA is perceived as one who will decrease vulnerability and increase profitability.
Please let me know if you need any clarification. I'm always happy to answer your questions.