So that an accountant reaches the highest degree of respect and trustworthiness must understand, with depth the Countable accounting, Principles and Norms, the Code of Ethics and the diverse legislaes, as for example, the Civil Code. A professional who knows and values its functions knows, cabalmente, to apply the ethical principles spontaneously and does not face them as a legal or organizacional imposition, and yes as substantial instrument to the execution of its activities. Jacomino apud Vieira (2006) affirms today that more than what never, the professional ethics can be the differential between the success and the failure. With only one the image has slid of professional is spotted, in the market, for the diffidence. 2.3. ETHICAL PRINCIPLES OF THE ACCOUNTING: The observed ethical principles in the CEPC are as a species of commitment firmed between the countable professional and the society.

They are: to 1.Ser zealous: to primar for the principles of the moral and the good customs, to develop what it is of its ability technique. 2. To be honest: to respect to loyalty stops with the good of third and not gaining any that either the revenue in result of the profession, that is not exclusively deriving of practical allowed. 3. To be courageous: not to have fear to defend the truth and justice, mainly when these will be of real interest for outrem or the common good.

4. To be humble: to recognize and to search to be always in constant perfectioning and learning, over all, to be humble to recognize that the individual success if of the one for the work in team. 5. To keep secrecy: to keep in secret everything what it knows and/or that is disclosed to it by force of the execution of the work, excepted the cases foreseen in law or when he will be requested for the competent authorities as well as the Self-Regulating Body of the Accountancy Profession – CRC.