The accounting reform that began in the Republic of Moldova in 1998 aimed at raising the professional level of accountants and improving their role in financial and management decision-making. During the reformation, the accounting system was confronted with numerous professional challenges, including those related to ethics. The foundation of any profession has been, is and will be professional ethics. The fundamental principles of ethics at the international level for professional accountants in the performance of their activities are established by the International Code of Ethics for Professional Accountants, developed by the International Federation of Accountants (IFAC), which is an independent standardization body. The fundamental principles of ethics outlined at the global level, such as: integrity, objectivity, professional competence and due care, confidentiality and professional conduct, are common to Moldovan society, but the conceptual-behavioral philosophy embedded in each principle differs. In the context in which the globalization of social and economic processes affects the shaping of moral-ethical models of society, states, entities, entrepreneurs, professionals, which do not attest to a unification that would be desired, we consider it necessary to create our own state policy in the field of professional accounting ethics. The code mentioned in the local implementation raises concerns about conceptual, motivational and professional accounting issues, along with linguistic differences. Artificial intelligence also outlines accounting ethical issues in 2025, including cultural and international differences in ethical standards, ethical training and professional responsibility. Like all activities, accounting must be based on a well-structured, concrete, logical, scientific, clear, and understood ethical policy. Accounting is carried out for the purpose of the company; therefore, it is to be shaped and created by state institutions, even based on international norms.
Viorica Fulga (Mon,) studied this question.