Published Paper Details:

A professional Accountant is skilled accounting personnel of the organization as well as in public practice. Ethics of a professional accountant means to follow some fundamental principles of accounting system in the organization. Morals in accounting system benefit a professional accountant to be valuable for the society in the long run. Integrity, objectivity, attainment of professional competency and professional behavior are some of the essential principles of accounting ethics which should be taken care by a professional accountant. It is the common marvel that a professional accountant may come across diverse threats in the course of his profession either in organizational level or in public practice. The fears may be of self-interest, self-review, backing, familiarity etc., which essentials to be determined very carefully by a specialized accountant. In order to decide the fears the expert accountant should be well experienced with the systems of related facts, issues on integrities, vital principles, internal process, and alternative course of action. Beliefs in accounting related to the fact of opinion of a bookkeeper while upholding the accounts or while confirming the accounts. In both the cases the specialized accountant should be more careful for protection of the reliability of accounting vocation. This article purposes at how a specialized bookkeeper can able to guard the ethics of accounting profession and utilize various systems to resolve the ethical struggle of the association.