Ética no exercício da profissão contábil

Abstract

The theme of this research is ethics in the exercise of the accounting profession and the general objective is to understand the importance of ethics for the accounting professional in the performance of accounting services. The study of ethics is fundamental, as it is historically linked to human existence, being a subject explored in philosophy and inherent to society. A code of ethics is important to codify ethical principles and define the obligations and responsibilities of the profession, as society demands it. It is important that accounting professionals carry out their profession in accordance with ethical principles, seeking respect and credibility in society through reliable information. The method used was bibliographical research in books and articles, study of the standards of the Federal Accounting Council and the Accountant's Code of Professional Ethics and data collection to analyze the sanctions imposed by the region's professional council.