The level of perception of accounting professional ethics the case of Karabük province

Accounting Professionals have more responsibility compared to the members of other professions resulting from their area of expertise. They must comply with therules of Professional ethics, determined in accordance with the common interest of the taxpayers and the government. Incase of not abiding by the ethical principles and laws determined by Professional as sociations and the government, the reputation of the accounting profession itself as well as the members of the profession will be lost. Among many reasons, it is the demands of taxpayers that raise the most difficulties for the accounting professionals to comply with the ethical principles. By providing adequate training to not only the accounting professionals but also to the taxpayers in Professional ethics and dissuasive penalties in case of violation of ethical principles, the working lives of the members of the profession will be facilitated and the reputation of the profession will be maintained. Necessary ethical training and dissuasive penalties should be applied to the taxpayers in order to eliminate the problems faced by the accounting professionals in connection with the taxpayers. The aim of this study is to receive their opinions of accounting Professional members about ethichs and to see whether demographic variables make a difference in their opinions. The interviews were conducted with accounting Professional members in Karabük and the survey datas were analyzed with the application of SPSS.