This book aimed to show the importance of theological-philosophical Christian ethics for the exercise of the profession of Accountant, in the generation and production of information, by means of data related to the accounting fact, as well as its importance for society, especially in business and political circles. The concept of the theological-philosophical reflection on ethics as a science of morality was described, associating the actions of the professional accountant, as well as ethical questions in the exercise of the profession and of individual ethics. It was verified that it is necessary for the Professional Accountant to perform his function in an ethical manner, without this meaning the loss of his autonomous capacity to reflect on concrete and specific problems.