Stimulating and acquiring knowledge the countable professional the integrity, honesty and ethics, watching over for the morality of the classroom when guaranteeing the transparency in the countable procedures. WORDS KEYS: Ethics, Professionalism, Accounting ABSTRACT This article aims you guide the accountant regarding compliance with professional ethics of accounting. Professional Encouraging and educating the accounting integrity, honesty and ethics, ensuring that the morality of class you ensure transparency in accounting procedures. KEYWORDS: Ethics, Professionalism, Accounting In accordance with Gonalves (2002 pag.11, 119) affirm. The Ethics are a set of norms or rules that engloba the behavior of the integrant ones of determined professions that it deals with what something of value is morally certain good e.
The profession countable it consists of a work exerted habitually in the social cells, with the objective to give to information and orientaes based on the explanation of the patrimonial phenomena, trying the fulfilment of social, legal, economic duties, so as the taking of administrative resolutions, beyond serving of historical instrumentation of the life of the wealth. The necessity of the countable ethics if shows to each day, being indispensable, due to importance economy of the countries. Due to globalization of the world if it makes necessary the countable adoption of norms or rules, for better professional agreement, transparency and responsibilities inside of our professionalism. Pagan (2010Arts. 25 the 27 p 116) affirm that: The secrecy professional is the equal right time and to have ethical … for this the protection to the secrecy, encloses the duty of the professional to respect it and the subjective right of the customer to make to be valid.