The accounting profession, which is a professional occupation having a moral dimension, has a quite important role in social and economic life. The accounting profession has to produce impartial and decent information with a sense of social responsibility by looking after the interests of the whole society. Accounting professionals have to act by the ethics of the accounting profession under ethical rules whenfulfilling professional activity. The aim of this study is to determine the ethical perceptions of accounting professionals operating independently in the province of Ankara, and to reveal their views on the factors that cause unethical behavior and solution proposals for unethical behavior.In addition, another aim of the study is to determine whether ethical perceptions differ according to some demographic variables. The data were collected using the questionnaire technique and the obtained data were analyzed using statistical methods. As a result of the research, it has been determined that the efforts to acquire more customers, the desire not to lose the customer business and the lack of professional experience are the main reasons for unethical behavior. Of the statements aimed at suggestions for solving unethical behavior, the statement “the state should regulate and assist in the collection of professional employees' wages” has been identified as the main solution proposal. In addition, ethical perception differences were observed according to the variables of gender, professional title and duration of professional activity.