The objective of the ethics is the moral, that in turn is the set of norms and customs acquired by the repetitive habit of practical its. The professional concept is what it evidences, for the society, the capacity and virtue of a being in the exercise of a work habitual of habitual quality of superior quality. (S, p 110, 2001) it affirms that: Each set of professionals must follow an order that allows the harmonic evolution of the work of all, from the behavior of each one, through a guardianship in the work that leads the regulation of the individualism before the collective one. In accordance with Vsquez (2006 p23): ' ' … The ethics is the theory or the science of the moral behavior of the men in sociedade' '.

S (2001, p 148) affirms that: All the necessary or demandable capacities for the efficient performance of the profession are ethical duties, these duties are imposed and started to govern the action of the individual before its customer, its group, its colleagues the society, the State and especially before its proper mental conformation and spiritual. All the necessary capacities for the performance of the profession are ethical duties and it would not be different in the accounting. The accountant has the obligation to keep the informed and guided entrepreneur on its businesses, in face of what it goes occurring with its capital, and, so that an integral image of quality exists the professional value must be accompanied by of an ethical value. However, the professional concept is the evidence, by means of third, of the capacities and virtues of a being in the exercise of a habitual work and superior quality. The obstacles to the professional recognition and the ethical position in the defense of the image right also exist, a victorious professional will not escape of males of the envy and such low feeling comes folloied of attitudes unprincipled people and antiethics as (passive calumny, defamations, treasons, resistncias, blackmails etc.