Accounting is a vital system and without it today's economic system simply does not function. A feature of the accounting profession is the accepting of reponsibility towards the users of accounting information. The importance of accounting can also be seen in the fact that, during times of crisis, accounting loses work more slowly than other professions on average. According to the basic characteristics of the modern accounting proffesion, it is: fun, challenging, very well paid and socially acceptable. An accountant is a person who belongs to the accounting profession and is responsible for the accounting processes. Any professional accountant should also possess a high degree of professionalism in behavior. As professional accountants face complex trends in today's business and the professional environment, pressures on ethical accounting practices are growing. Accounting ethics and professionalism are essential for the accountants and everyone who usees their information.