So, the CPAs only regard integrity as the key values of the profession, they can improve the independent control ability. Integrity is not only a kind of responsibility but also correlate with vital interests to CPAs. The persons who keep one’s word will get interest and the persons who break one’s promise will pay cost. Integrity needs developing, no matter integrity is regarded as economic resources or morals resources, its inherent regulation need to substantiate and develop constantly. Especially the professional ethics and integrity are the public’s basic demand to the CPAs.