Accountants are custodians of trust, says SC judge View(s):Accountants are not mere servants of profit, but custodians of balancing trust. They are appointed by and report to shareholders, said a senior Supreme Court Judge this week. The Supreme Court judge said accountants occupy a unique position as they serve their employers by contributing towards the implementation of business objectives, through maximising revenue, minimising expenditure, and thereby optimising profit. He noted that accountants must not be confined to supporting their employers make profits. Support to employers to achieve corporate business objectives should never be at the expense of wider national interests of the country.

Source: Sunday Times January 25, 2026 05:29 UTC