Signature Accountants & Financial Investments, Inc. follows GAAP accounting principles and in every aspect of their professional lives, accountants have a special obligation to observe high standards of ethical behavior, because of the trust confided in them by the users of financial statements. Investors and creditors must believe in the integrity of financial statements if the statements are to have any value. Accounting must continue as a useful institution in our society, because accountants must have credibility. The general financial statements constitute the main output of financial accounting. Accountants prepare these financial statements in accordance with generally accepted accounting principles, which are largely determined within the private sector of our economy. Because these principles constantly change, the study of accounting is a lifelong process.