The profession of an accountant is defined by law as “the profession of the accountancy experts and chartered accountants that they exert if they have obtained such attribute” from their professional body, which is the Body of Expert and Licensed Accountants of Romania (CECCAR), legal entity of public utility, fully autonomous. CECCAR, as member of the International Federation of Accountants (IFAC), is committed to achieve the aim of the IFAC as concerns developing and strengthening the accountancy profession by coordinating it at national level, with harmonized standards. To achieve this aim, the IFAC has issued recommendations concerning the ethics for accounting professionals, the purpose of which is to improve the level of standardization of the professional ethics throughout the world.