Ancient ethical knowledge and professional ethics of the accountant

He article is devoted to the problem of improving the Code of Ethics for professional accountants and auditors. The first element of the author's conclusions is his belief in the need to focus on the philosophical approach, observance in the professional ethics of the fundamentals of the scientific character of ethics as knowledge. As a result, specific methodological approaches are proposed, aimed at the acceptance by accounting officers of the duty to act in the public interest.