This research aims to study the knowledge connected to the Venezuelan Public Accounter Code of Professional Ethics that NURR-ULA Public Accounting students handle. This research took as a case study the students of the “Proyecto de Tesis” subject, and developed under a non-experimental field design descriptive methodology. Data collection was accomplished through a questionnaire containing 26 items that helped concluding that the sample being studied were not awared of ethics in their professional field. Therefore, it is highly recommended to promote a training based on principles, and ethical values in order to strengthen up future accounting professional actions.