The objectives of The Norwegian Institute of Public Accountants are to raise the professional standards of its members, to ensure that its members observe the ethical standards, to represent its members' interests in relation to the authorities and to the general public, to express opinions on professional matters, and to promote the education of prospective auditors. As one of the means to achieve this, The Norwegian Institute of Public Accountants has developed a professional code of ethics for its members. The professional code provides standards on professional conduct and auditors' independence, and regulates the auditor's relationship to his or her clients, to other accountants, and to the general public.