This work is the product of a discussion promoted in the research line Modernization from the Accounting Perspective of the group Nuevo Pensamiento Administrativo (New Administrative Thinking) of Universidad del Valle. The concern for public accountant formation processes has pointed professional ethics as one of the most complex issues. From that, there is interest for analyzing sociology related topics like power, economic models and post-modern thinking-among others-in order to shed light on accounting ethics. The main argument is the ethical behavior of the public accountant. With that reason in mind, a theoretical framework based on Immanuel Kant's approaches was reviewed in order to identify specific acts on the sample studied over the actions of a group of public accountants in Cali, Colombia. This study used an exploratory-descriptive methodology and made use of a survey of eleven questions which was applied to 80 people. The results are shown in summarized tables and graphs to illustrate the valuation given by the surveyed populationx.