Sahar Sepasi - Faculty of Management & Economics, Tarbiat Modares University

Background: Accounting information has many users, which comprise business holders, managers, investors, creditors and the government for tax and regulatory resolves. A businessman use financial statements to define particular information that will guide him in making vital business decisions. Accounting impacts a wide range of parties in society. From this point of view, accounting’s codes of ethics are important. Conclusion: Ethical codes are the essential principles that accounting professionals choose to abide by to enhance their profession, preserve public trust, and reveal honesty and fairness. Proper ethics and ethical behavior are tremendously important in accounting for a variety of motives. In the same way it is important that the industry itself does not become pilloried as an unethical one, something that could potentially destruction business for all accounting firms. Ethics and integrity are valued features in an accountant. They must know right from wrong and always parade integrity in his or her accounting and bookkeeping deeds

Ethics, Accounting, Ethical cods ‎