Özet:

Today, the requirements for accounting information are changing, it causes the need to improve the quality of financial statements made by accountants. One of the areas for improving the quality of reporting should be to study the issues concerning the ethics of accountants themselves and their ethical standards. The paper investigates the factors affecting the ethical component of the accounting profession, and the main contradictions that arise between the requirements of the persons providing the information and the requirements of the persons who need it. It has been established that all the development and research should be carried out on the basis of two types of accountants' responsibility to the society (legal and social) as well as on two levels (at the level of the state and at the level of the economic entity). In this regard, the study defines the stages of regulation of the ethical principles of accountants, and suggestions on the application and implementation of ethical norms which will improve the quality of financial reporting through their application.

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