Accounting professional ethics is a

Accounting professional ethics is an important guarantee to achieve accounting objectives. From the perspective of accounting professional relationship, accounting objective is to provide useful accounting information for the various service objects in accounting professional relationship. Whether accounting information can be provided to these clients in time depends on whether accounting professionals can strictly abide by the professional code of conduct. If accounting professionals intentionally or unintentionally provide inadequate and unreliable accounting information, they will seriously deviate from accounting objectives, cause serious distortion of accounting information, make the decision-making errors of service objects, and even lead to social and economic disorder. Therefore, accounting professional ethics restricts the professional behavior of accountants and is an important guarantee to achieve accounting objectives.