Unele aspecte privind reglementarea legislativă a eticii în profesia contabilă
Some aspects related to ethics legislative regulation in accounting profession

Summary/Abstract: Ethics is a system of moral principles and methods for their application. Thus,ethics provides tools to develop moral judgments. It includes language, concepts and methods thatendow the individual with the ability to take moral decisions.A distinctive sign of the accountingprofession is the assumption of responsibility to act in the public interest. Therefore, theresponsibility of a professional accountant is not solely to meet the needs of a client or of anindividual employer but to act within the legal spectrum with strict compliance with ethical anddeontological norms to achieve predetermined goals.

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