In short, accountant, obligatorily, must have a behavior unquestioned ethical-professional ilibada reputation. To follow the foreseen advice of Vieira and ethical principles in the Code of Ethics of Accounting they are condicionantes factors for the success. 3. ANALYSIS OF the DATA AND RESULTS In no profession is easy to be ethical, however it is not impossible. Professional that works with responsibility and zeal for what it makes, preza for the quality of its services, acts in independent way and in accordance with its conscience constructs a solid career, hardly will be white of circumstances that denigram its image, therefore nothing will have to fear. The Ethics must occupy its place of priority in the accounting because the accountant manipulates information, many times of sigiloso matrix, what it demands much confidence and ability to deal with the information. The main capital of the accountant is its proper name, constructed with very work, effort and devotion.
The confidence acquired for the allied society its ability constitutes the moral patrimony of the accountant. The not-observance legislation has a very high price. What it took a life to construct if dissolves in minutes. 4. FINAL CONSIDERAES To be ethical are an individual choice, fit to the professional, of whom it is the area, to opt to being it or not. It is said sufficiently on as to be ethical and of the importance to exert a work with honesty and transparency, however the individuals hand can be simplrios and romanescos to the point to imagine that everything happens as it foresees the legislation and the Code of Ethics of Accounting. If it cannot generalize, in the same way that if it cannot close the eyes not to see the attitudes of the accountants, even though most experienced, in some times they are coerced by determined circumstances to act illicitly to defend to the economic and/or financial interests of its customers, being obliged to move for illegal fields, everything this because its customers do not supply to all the necessary and obligator data, which assist the accountant to execute its work with transparency.
The countable professional knows and recognizes its abilities, knows of the importance of the good behavior, however, it is the society corrupts that it. The proper government favors the tax evasion of taxes, charging aliquot taxes and taxes with each time higher, which instigate to the contributors not to collect all the taxes foreseen in law.