Ethics of a Professional Accountant: Challenges in Wartime

In wartime, the professional activities of an accountant are accompanied by increased ethical pressure, arising from the need to adhere to the principles of honesty, objectivity, professional competence, and confidentiality in circumstances of limited access to information, resource shortages, and threats to physical security. The article aims to reveal the essence of an accountant's professional ethics, identify key ethical challenges and risks arising in accountants' professional activities in wartime Ukraine, and outline areas to support ethical behavior in crisis conditions. This study is based on an interdisciplinary approach that combines the provisions of economic theory, professional ethics, and accounting theory. The research process used methods of theoretical generalization and abstraction, analysis and synthesis, comparative analysis, a systems approach, classification and grouping, and situational analysis. The results of the study indicate that in wartime conditions, traditional ethical risks (pressure from management, conflicts of interest, threats to objectivity) are significantly increased, and new challenges arise related to accounting for war losses, the use of tax benefits, ensuring data confidentiality, and combining professional and volunteer activities. Although the International Code of Ethics for Professional Accountants remains the key instrument for regulating ethical behaviour, its application requires adaptation to the specifics of wartime and modern challenges. The article proposes a comprehensive approach to effectively ensuring compliance with ethical principles, including: improving the regulatory framework, increasing the level of ethical training for accountants, developing internal control systems within enterprises, and enhancing the roles of professional organizations and the state in fostering a culture of integrity. The study's results can be used by government agencies, educational institutions, and public professional organizations to develop measures to foster a culture of professional responsibility and integrity.