In this article, we extend the research on the public interest to non-audit engagements performed by accounting firms and public accountants. Our thesis is that non-audit engagements, as private goods, require a distinct approach to the public interest than auditing. We suggest that a public value perspective can be used conceptually to provide substantial criteria for designing non-audit engagements conducive to public value creation and greater accountability. We illustrate the applicability and consequences of a public value perspective by analyzing and contrasting the decision of two judicial opinions deciding whether Deloitte and the lead partner of a consulting engagement failed to act in the public interest in engineering the sale of collapsed British carmaker MG Rover. We advocate for a significant change in ethical codes of conduct by defining public interest obligations, not only in terms of professional attributes, but also in terms of outcomes. Our approach also suggests a requirement regarding planning a non-audit engagement, including establishing a public value proposition detailing the planned nature of the engagement, and extent of the assessment of the intended public value creation. We discuss the aspirational function of codes of conduct to provide accountability other than in terms of technical output, and to maintain the legitimacy and purpose of the profession.

在本文中，我们将对公共利益的研究扩展到会计师事务所和公共会计师进行的非审计业务。我们的观点是，非审计业务作为私人产品，与审计相比，需要一种与众不同的公共利益方法。我们建议，可以从概念上使用公共价值观点来提供实质性标准，以设计有利于创造公共价值和加强问责制的非审计业务。我们通过分析和对比两种司法观点的判决来说明公共价值观点的适用性和后果，该判决认为德勤和咨询业务的主要合伙人在设计倒闭的英国汽车制造商MG罗孚的销售工程中是否不符合公共利益。我们主张通过定义公共利益义务（不仅在专业属性方面，而且在结果方面）来重大改变道德操守准则。我们的方法还提出了有关计划非审计业务的要求，包括建立公共价值主张，详细说明业务的计划性质以及对预期公共价值创造的评估范围。我们讨论行为准则的理想功能，以提供除技术产出以外的责任制，并维护职业的合法性和目的。包括建立公共价值主张，详细说明参与的计划性质以及对预期公共价值创造的评估范围。我们讨论行为准则的理想功能，以提供除技术产出以外的责任制，并维护职业的合法性和目的。包括建立公共价值主张，详细说明参与的计划性质以及对预期公共价值创造的评估范围。我们讨论行为准则的理想功能，以提供问责制，而不是提供技术产出方面的责任，并维护职业的合法性和宗旨。