Abstract
The study aims at formulating a holistic concept of code of ethics for professional accountants that directs them to a divine
consciousness. The study utilises the concept of homo spiritus. It is a concept of a perfect person who has a holistic consciousness.
Through the consciousness, the person experiences a unity with God. The study finds that the holistic principles of the code include
the existing principles plus sincerity, love, and divine will. They function as stepladders to guide accountants to be homo spiritus.
The study also suggests to make use of modern approach of accountants’ ethical certification.
Keywords:Code of ethics; professional accountant; consciousness; conscience; homo spiritus.