The Accounting professional ethics guidelines have been developed to standardize professional practices and to protect the reputation of the profession. Ethical rules are an important element in fulfilling the social responsibility of the accountant. The aim of study is to determine the perspectives of professional accountants on the practice of professional ethics. In the study, accounting profession ethics was conceptually considered and after the emphasis of profession ethics was emphasized, the process of development of professional ethics rules was explained. To reach this goal, a survey-base study has been done on profession members working in the west Mediterranean Region. The data has been tested with various statistical methods and the results of attitudes on occupational ethics of professionals have been evaluated.