PROFESSIONALISM AND INTEGRITY FUNDAMENTAL ELEMENTS OF ETHICS IN THE ACCOUNTING PROFESSION

This article aims to highlight the criteria of ethics in the accounting profession, the way in which they influence the attitude and results of the professional accountant. Ethics is the foundation of the attitude that results in the professional performance of accountants, the way they relate to the profession they practice and how they meet the highest standards of professionalism and performance, and on the other hand, to satisfy the requirements of the public interest. Achieving the objectives requires the fulfillment of some basic requirements: credibility, professionalism, service quality and trust.