The world of business, which is under the steady leadership of the bookkeeping, is a universe of constantly fluctuating and changing values. At present, the actual assets are evaluated primarily in terms of the amount and quality of the information available at a given moment. It is absolutely indisputable that the bookkeeping generates the information that is necessary for the substantiation of the decision-making process. That is why the provided information is only relevant for the company's partners during such process if such data meet specific requirements that ensure the quality of reporting. Our research aimed at revealing the importance of the accountants' professional conduct for the business development. In this article, we attempt to answer the following questions: how professionally ethical should be the accountant's conduct in the current economic context, and how relevant is the observance of the Code of Professional Conduct for Accountants of Republic of Moldova.