The aim of this study is to reveal the causes that direct accounting professionals to act unethically. According to the results of the research study, it was observed that the participants preferred “Law-Abidingness” at the highest level and “Honesty” at the lowest level among the values that are significant for formation and development of occupational ethics. The participants mention that they do not resort to fraud, stating that their sense of responsibility is high. As the conclusion of the correlation analysis, it was determined that there was a strong and positive relationship among gender, occupational ethic rules, abstention from unethical acts, and error variables. Similarly, it was determined that there was a strong and positive relationship between educational status and abstention from unethical acts. Additionally, it was determined that there were positive relationships between tricks variable and seniority variable, taxpayer number and ethics training level; similarly, there were positive relationships between participation in the training of the professional association and tricks and errors.