Professional Ethics and Compliance by Nigerian Professional Accountant for Sustainable Development

This study examined professional ethics and compliance by accountant for sustainable development in Nigeria. To achieve this objective the researcher basically make use of descriptive research design. which included all accountants Bamidele Olumilua University Education, Science Technology, Ikere Ekiti. There was no sampling technique adopted because institution were used as respondents. The instrument data collection a self-designed questionnaire titled: Professional Ethics Compliance Nigerian Accountant (PECNPA). A four Likert Scale items provided to elicit responses from participants. scores obtained each respondent analyze data. Data analysis conducted using (mean & standard deviation) inferential statistics (Chi-square) at 0.05 level significance. result showed that effective adequate with will go long way assisting practicing maximum report presentation induce investors decision towards investment thereby enhancing . author recommend custodian ethical practices must ensure total codes during preparation financial statement reporting standard. Also training retraining cum proper education time on necessity understanding international be put place. Keywords: ethics, accountants, quality standard, accounting ethics. DOI: 10.7176/RJFA/14-12-05 Publication date: June 30 th 2023