Abstract:
The professional code of ethics is a body of principles that lists the main behavior practices
allowed and prohibited in the exercise of a profession, whose objective is to enable
professionals to adopt a personal attitude, in accordance with ethical principles known and
accepted by society. Therefore, the purpose of this article is to analyze and demonstrate how
the Code of Professional Ethics contributes positively to the growth and appreciation of the
accounting profession. This research aims to answer the following problem: What is the
importance of these ethical principles for the appreciation and growth of the accounting
profession? Therefore, the applied methodology is the bibliographic research aiming to
understand the “state of the art” of the theme. The main theoretical references used were: Sá
(1998, 2006,2010,2013,2021), Padoveze (2021), Lisboa (1997, 2006, 2012, 2014), Alves
(2017).. Given the above, it is valid to state that the accounting professional must assume an
ethical posture in accordance with the rules dictated for the legal exercise of the profession in
order not to be bribed by organizations.
