Özet:

Professional accountants should be aware of and understand the importance of professional ethical principles and rules while performing their professional activities. The aim of this research is to reveal whether the opinions of the Independent Accountants and Financial Advisors on professional ethics in Antalya Province, Manavgat district differ according to age, gender, number of taxpayers, years of professional experience, education level and income level. In the research, the most preferred survey method in quantitative data analysis has been applied. In order to analyze the research data and test the hypotheses the SPSS 23 package program has been used and a number of inferences have been made subsequently. In the analysis of data, Correlation Analysis, Frequency Analysis, Mann Whitney U Test, Kruskal Wallis test were applied. As a result of the research, it has been revealed that the views on professional ethics do not differ according to age, income level and years of experience, but differ according to gender, education level and the number of taxpayers. It has been concluded that they are aware of the need to provide training on professional ethics, that unethical behaviors damage the reputation of the profession, that the training received on professional ethics, conscientious sanctions and professional experience are important.