This research identifies for a high percentage of accountants, the perception of technological tools and controls generated by technology such as electronic invoicing and the automation of organizational processes as a factor that affects their correct ethical performance. The aim of the work is to show the impact of the fourth industrial revolution on the ethical behavior of the accounting professional. The work allows to solve the evidence of the existence of business pressures to a significant percentage of accountants. This situation is frequently presented in most cases by the owners of the companies and have led to actions outside the ethical principles and to generate moral conflict in the public accountant. This assessment is relevant to accounting by becoming a point of reflection on the situation facing the public accountant in his work exercise from pressure to violate his ethical principles. It allows to analyze how the fourth industrial revolution can be a positive mechanism to reduce these pressures by becoming a mechanism for controlling figures and in the transparency of financial information. A literature review is carried out on accounting ethics and the fourth industrial revolution. Following this, a survey, prepared as an instrument to evaluate the environment and perception of the Colombian public accountant thinking about the ethics and transformation that it would have with the developments of the fourth industrial revolution, is analyzed. Accounting ethics as evaluated are based on significant technological advances, which are no strangers to accounting work. Industrial transformation requires much more from these professionals if they do not want to be affected by automation.