IMPORTÂNCIA DA ÉTICA NA PROFISSÃO CONTÁBIL: A VALORIZAÇÃO DO PROFISSIONAL CONTÁBIL COM BASE NO CÓDIGO DE ÉTICA

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.