Ethics in Accounting

The aim of the thesis will focus on ethics for professional accountants, who are not only accountants, but also tax consultants and auditors. Confidence in the profession greatly weakened by major accounting scandals in the U.S. and in Europe at the turn of the millennium. I will focus on ethics from the perspective of philosophy and from the perspective of management in the introduction of the theoretical part. The theory of sustainable development and corporate social responsibility relates also with business ethics. In response to accounting scandals in the U.S. the new law was agredd and this documnet established new requirements for companies trading on the American Stock Exchange and drew an attention to code of ethics for professional accountants. I will describe the different types of accounting fraud in the practical part, said publicated examples