The earliest studies on accounting professional ethics emerged in the United States at the beginning of the twentieth century and initially developed at the national level. From 1977 onwards, the field acquired an international dimension and evolved into a global phenomenon during the 2000s. In Türkiye, the foundations of accounting professional ethics were established through certain provisions of the Law No. 3568 on Certified Public Accountants and Sworn-in Certified Public Accountants, enacted in 1989, and the Regulation on the Working Procedures and Principles of Certified Public Accountants and Sworn-in Certified Public Accountants issued in 1990 pursuant to this law. In subsequent years, additional regulations were introduced in line with global developments in the field.

This study aims to examine in detail the historical development and current state of accounting professional ethics and to identify the major ethical issues encountered within the profession. To achieve this objective, a comprehensive and systematic review of the relevant literature was conducted. Ethical problems and their underlying causes reported in both national and international studies were analyzed, and several recommendations for mitigating these issues were proposed.

Based on the reviewed studies, it can be concluded that ethical dilemmas and violations generally arise from pressure exerted by taxpayers, clients, employers, or management. Unfair competition resulting from the provision of services below the fee tariffs established by professional chambers has been identified as one of the leading ethical violations. Furthermore, the literature widely suggests that stricter chamber inspections, stronger disciplinary sanctions, and enhanced ethics education may contribute to the prevention of ethical problems.