Profesional ethics and its place in the training of specialists in accounting and taxation

The article considers topical issues regarding the role and importance of professional ethics in ensuring professional competence in the training of specialists in accounting and taxation of the first (bachelor's) level of higher education. The purpose of the study is to determine the place of professional ethics in the preparation of bachelors in accounting and taxation in higher education and to clarify the point of view on the importance of ethical aspects in the professional activities not only of qualified specialists and scientists, but also future accounting and taxation specialists. A survey of bachelor students, graduates of 2020 in specialty 071 “Accounting and Taxation” at Lutsk National Technical University, has been undertaken in order to determine the level of awareness in matters of professional ethics and understanding of fundamental principles. Based on the analysis of their replies to the questionnaire it was revealed the level of knowledge on ethics in general, acquired doing the courses of general training, and the level of understanding of certain ethical aspects of professional activity, formed during the study of professional courses, within which practical situations and their solutions based on professional ethics were considered. It has been found that future accounting and taxation professionals are aware of the importance of ethical behavior in their professional activities. It was substantiated that future accounting and taxation specialists will be able to obtain the necessary systematic knowledge of professional ethics and fundamental principles in accordance with the Code of Ethics of a Professional Accountant studying such a discipline as «Professional Ethics». This will ensure the formation of the necessary general and professional competencies in accordance with the standard of higher education