Ethics and Independence in Accounting

The article is devoted to the issues of ethics and independence in accounting. Attention is paid to the defini of ethics, the importance of following ethical standards in the professional activities of accountants, including the preparation of financial statements. The article considers the problem of accountants’ independence in the presence of a conflict of interest, the role of codes of ethics in maintaining the reputation of the accounting profession, as well as the new ethical challenges arising from the implementation of artificial intelligence in accounting.