The importance of ethics and its impact on the accounting profession

Knowing all the company's financial information, which is sometimes confidential, has made accountants to be recognized as key employees of companies and institutions and to have the power that their every action affects the improvement and understanding of the users of the company's financial information. Naturally, any mistake they make can cause the company's downfall and the mistakes of the users of the company's financial information. Therefore, compliance with ethical principles is of particular importance in this profession. Of course, compliance with the principles of professional ethics during the audit is also mandatory. If the ethical requirements are not met by the auditor, it is better to stop the audit activity. Ethics and moral behavior refer to general principles such as honesty, integrity, etc., and they have defined it as the science of socializing with people. Considering the importance of moral values ​​in the religion of Islam, the purpose of the present study is to explain the position and role of Islam and the necessity of observing ethical principles in solving the problems of the accounting profession and observing the accounting professional code of ethics. In this article, after giving a definition of accounting and ethics, the need to comply with ethical standards and the most important issues mentioned in the Code of Professional Conduct, which is a special set of rules and regulations determined by the governing bodies of certified accountants, will be discussed.