The paper aims to analyze the accounting profession moral s rules in the basis of the ethical approaches (deontological and teleological). Accounting professions require a licensure given by a state-authorized chamber. With this licensure, the chamber approves the competency and the moral efficacy of its members. With the responsibility of a guarantor, the rules to which the members of the chambers have to obey, have been defined by the chambers in order to maintain the dignity and honor of the profession. In this paper, the rules which have been defined by organizations of profession are aimed to examine in terms of moral philosophy. This study, which is descriptive, aims to analyze the relationship between the defined rules and moral philosophy of normative approachesDeontological and Teleological ethics . It has been found that the rules generally comply with the assumptions of deontological ethics approach.