Ethics in Accounting: Purpose and Origins

Cpeonline02 May, 2025Business

This article explores the origin, evolution, and institutionalization of ethics in accounting, tracing its path from early history to its codification in modern standards, as well as the value of ethics CPE courses for accounting professionals. Ethics in accounting is not merely a modern-day requirement, it is a principle rooted in the very foundation of the accounting profession itself. From ancient civilizations to the sophisticated regulatory structures of today, the evolution of ethics in reflects the broader development of economic systems, public trust, and professional integrity.