This test seeks to raise awareness about the importance of achieving greater educational support that allows to implement and promote ethics in the development of the profession. Through history, accounting has evolved according to the requirements of the times, gaining the importance it has today, while the mechanism is created for the world speak the same accounting language. In the development of the profession, the technique has proved more relevant against the ethical, this is reflected in the major financial scandals of recent years both in Colombia and worldwide. Ethics goes into the background in a chaotic world, where currently, the raison d'etre of economic units is given in profit, contradictory to the social function that must meet accounting and its basic principles. It is making it necessary to generate methods to recover the importance of ethical values ​​in the development of the profession in compliance with the appropriate guidelines, that the accounting information is accurate and can be used properly. Although all professions swear meet ethics, it is not as evident when classrooms are left. Knowing that the implementation of the same accounting language worldwide is another step in the evolution of accounting, it is necessary to integrate the technical side with the ethical part for the proper development of the profession. Given the cultural environment that are subject accountants, trainers authorities should devote more efforts to take real awareness of the need to act ethically, we can project ourselves as professionals able to visualize the impact of exercise not so ethics, link up with companies that do not operate within the ethical and we can define for ourselves if we are ethical or not.