The current information age and business world requires the accounting profession to uphold transparency and provide accurate financial reporting. Accountants therefore, who are responsible for producing accurate, concise, and timely financial reports, must uphold the highest standards of ethical responsibility. However, ethical behavior among accounting professionals is not always assured. The current research examines whether there is a strong mutual interdependence between the accounting profession and the role of the accountant. The study also examines the role of professional accounting bodies' in promoting and enhancing ethics in the global accounting profession. Results indicate that the accountant's role is dependent of the accounting profession ethics.