An application upon ethics in accounting professi̇on and ethic perception of profession members

Accounting profession is importance in terms of its function. Professional members should take into consideration the ethics rules when they perform their profession. It is also very important to know ethic rules as well as Professional knowledge and experience and to implement them in their professional life for the point of the prestige of the profession. Ethic is the whole set of rules pointing out "What is right or wrong" and "What is ethical or unethical". Professional ethics are the adapted form of ethical rules into professional life. Training is organized at the level of national and international in order to teach andexplain principles and rules which should be obeyed by the Professional members. The purpose of the organized training is to get knowledge of ethical issues, to fulfill ethical and personal responsibilities and to deal with ethical problems encountered. National and international regulations, as well as ethical training, come into question.These regulations aim to increasethe influence of ethical rules, to spread its practices, to adopt and spread them. In this study, contributing a fieldwork has been made toward indentifying ethical perceptions and opinions about ethics of independent accountants and financial advisors in the city center of Kahramanmaraş. In this study, it is aimed to contribute to Professional ethics.