ABSTRACT
Ethics is the division of moral philosophy which is concerned with the study of moral principles and human conduct. As mans status improves through education, religion, and those relationships arising from contact with his fellow beings, his concept of that which is right or wrong changes. It is not surprising to know that in European countries codes of ethics are made part of the law qualifying individuals to practice certain professions. In order to ascertain whether or not a code of ethics similar to those found in other professions may be utilized by public accountants we must first determine whether or not public accounting is a profession. An accountants primary function is to ascertain the facts in a given case. The certified accountants signature might be compensated for by a specific amount or a split fee. Such practice is undesirable, unethical and if found should be exposed and the perpetrators should be expelled from accounting societies.
