Ethics in accounting and auditing area are specifically related to accountants and auditors themselves. Usually accountants may work in public or private practice, and are expected to adhere to ethical standards that are designed to ensure that they act in a consistent and moral manner. In some areas, in order to be a certified accountant, the candidate concerned must take note of a code of ethics. The candidate must show compliance or be stripe of ratification by the people, if he/she fails to adhere to the code of ethics. Most accountants are professionals who in order to remain as members, must agree to uphold the ethical standards, and will be removed from the organization if they fail to do so. This is because moral principles and standards of conduct are a traditional social measurement of bad or good behaviour. In addition, there is a strong relationship between individual ethics and social environment (Nur, 1980).