Professional Ethics in Accounting and the Protection of the Public Interest

The article highlights the essential role of professional ethics in the field of accounting and its impact on protecting the public interest. The author emphasizes that the accounting profession is not limited to providing accurate financial information, but also involves respecting fundamental moral principles. The paper analyzes the responsibility of accountants in maintaining public confidence in financial information. The standards and codes of professional ethics that guide the behavior of practitioners are presented, as well as the risks generated by their violation, including financial fraud, conflicts of interest and loss of institutional credibility. Protecting the public interest is presented as the central objective of the accounting profession, since users of financial information — investors, creditors, public institutions and society as a whole — depend on the accuracy and transparency of accounting reports.