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Assuming that the question of ethics is a central point in the exercise of any profession. This theme is ethics in the accounting profession. This study that discusses the responsibilities of the accountant and his role within ethical principles as defined by Code of Professional Ethics, the Fundamental Principles and Brazilian Accounting Standards edited and regulated by the Federal Accounting Council. Aiming thus the relationship between exercise activity book and ethical standard of conduct required of accounting professionals. That is, the accounting profession and ethics need to be tuned in perfect harmony. Reminded us that it reflects the changing role of professionals in the development process of the country and society where we operate. For this, the methodology employed was the analysis of the bibliographic material - including this one, articles, books and legislation - and reflection. Addressing so characteristic problems of the profession and demonstrating that the study of ethics should be approached from the principle of academic training, up to the job market. Taking into account the need and importance of all involved in the formation of this new professional. The analysis employed here within the ethical perspectives contributes to achieving the main goal, which is of extreme importance to collaboration and participation of the active form of the accounting professional in all the movements aimed at improving the grade and elevation of social status. This is therefore a dishonest act not only affect one person but a whole class and even a society. Thus, the constant study of legal innovations and the adequacy of the performance of the existing professional code of ethics are important.
Key - words: Ethics - Accounting


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