Professional auditors- particularly those involved in government - have personal stakes in combating corruption. First, accountants represent convenient targets ofcriticism; for example, the Reserve Bank of India recently barred 15 top firms of chartered accountants from auditing banks, due to the accountants' alleged inability to detect shady practices in securities deals (Dalal 1993).. Second, the fight against corruption requires the technical skills of the professsional accountant: for example:. in the United States, much of the savings and loan cleanup has necessarily been assigned to public accountants. despite their checkered performance as savings and loan auditors. Third, if waste, fraud, and abuse are widespread, they could invite the destruction of the trust and tolerance necessary to the functioning of free societies.