Forecasting the Accountability at CPAs based on Professional Ethics

Background: The root of many of the behaviors and activities of people are of character, ‎ethics and ethically values. The aim of this study is forecasting the accountability at CPAs ‎based on professional ethics. Nowadays, morality is the real need of all businesses and ‎professional organizations that this need felt for a double in accounting. Also, ‎responsiveness refers to the moral obligation of the person in front of its activities.‎ Method: This is an applied descriptive-correlation research and its community composed of all of the members’ ‎of the society of CPAs. Selected sample included 128 people who were selected using ‎available sampling. The questionnaire was used to assess the professional ethics and ‎responsiveness; also the time period studied is the year 1395. To test the research hypotheses ‎was used linear regression methods, after checking normalization of data.‎ Results: The results obtained from the research hypothesis show that there is a significant and positive correlation between the level of ‎professional ethics and responsiveness and rate ‎of effectiveness of responsiveness is about 48 percent of professional ethics.‎ Conclusion: According to the research findings, could be argued that level of responsiveness ‎is increased by increasing the professional ethics level. As a result of increasing the level of ‎responsiveness that is an important issue suggested being given special attention to ‎professional ethics.‎