Effat akrami moqadam - member of Payam e Noor University, Tehran, Iran P.O.B ۱۹۳۹۵-۳۶۹۷

Closely related to ethics and values are seen as tools to convert the values to check. The ethics of moral principles and values that govern the conduct of a person or group, it is based on what is right and what is wrong?The job of accounting & auditing is related to one of the most sensitive issues associated with people in a society. The most important problem affecting professional loyalty and accountants' ability to create public trust is professional ethics. For this reason, accountants should possess a high professional competency. Since professional prestige is their most important wealth. This paper which was conducted in librarian method expresses the codes of professional conduct of accountants and by reviewing electronic bases gives the most important ethical issue of accounting at present, some solutionsto the problem, andrestoration the professional prestige of accountants to life. As a result, the future of accounting profession depends on the ethical leadership done by professional accountants and the leaders of this job. And requires to explain the importance of prominent ethical measures and teach the necessity of individual honesty to lead present and future accountants towards respectability.

ethics of accounting & auditing, codes of professional conduct, ethics