The issues of applying the professional judgment of an accountant in the formation of environmental indicators of accounting (financial) statements in the context of reforming the accounting of the Republic of Belarus and the context of sustainable development of the country are studied. Particular attention is paid to the relationship between the quality of accounting (financial) statements and the professional judgment of an accountant. The impact that the professional judgment of an accountant can have on the indicators of this reporting in the conditions of insufficiently complete regulatory legal regulation of the procedure for reflecting environmental indicators in the accounting system is revealed.