6.  Communication: The Institute and the accounts payable profession gain credibility by maintaining a level of open, honest, and professional communication within an environment of respect and of the highest ethical standards. Accounts payable directors and managers have a responsibility to create an open and supportive environment where their employees feel comfortable not only to perform their assigned roles, but also to offer suggestions. Every accounts payable associate should be able to speak his or her mind. Matters of a confidential nature should be treated as such to ensure trust and professionalism.

7.  Leadership: The Institute and the accounts payable profession must maintain the highest standards of leadership through The Institute's Code of Ethics, Member Code of Conduct, and Professional Standards. To make these codes and standards work, professionals must be responsible for promptly addressing ethical questions or concerns raised, and for taking the appropriate steps. AP professionals should not consider ethics concerns as threats or challenges to authority, but rather as another form of business communication. The ethics dialogued thus should become part of our ongoing work.