**Article Title: Professional Ethics of the Accounting Profession in the Digital Environment** The accounting profession in the contemporary era is witnessing fundamental transformations as a result of the rapid development of information technology and digital transformation. This has directly affected the nature of accounting work, its methods, and tools. Alongside these transformations, the importance of professional accounting ethics has emerged as a core element in ensuring the credibility of financial information and protecting the interests of related stakeholders, especially within the digital environment characterized by the speed of data circulation and ease of access. Professional accounting ethics represent a framework of principles and values that govern the behavior of the professional accountant, such as integrity, objectivity, confidentiality, professional competence, and independence. In the digital environment, the importance of these principles is amplified due to the reliance of modern accounting systems on software, cloud computing, and electronic databases, which enable the processing of large volumes of financial information in a short time. However, these technologies simultaneously increase the risks of misuse, manipulation, or cyber intrusion. One of the most prominent ethical challenges in the digital environment is the protection of the confidentiality of accounting information. Access to financial data has become easier through electronic systems, which requires accountants to strictly adhere to non-disclosure of information and to refrain from using it for personal or illegal purposes. Other challenges also arise from excessive reliance on intelligent systems, where insufficient professional understanding or negligence in verifying system outputs may lead to material errors in financial reports, contrary to the principle of professional competence and due care. Moreover, the digital environment imposes an ethical responsibility on accountants to resist managerial pressures that may seek to exploit the flexibility of electronic systems to manipulate data or artificially improve financial results. Here, the role of ethical values becomes evident in supporting the accountant’s independence and enabling sound professional judgment based on objectivity and compliance with approved accounting standards. In light of these challenges, there is a growing need to enhance ethical awareness among accountants through continuous accounting education, integrating professional ethics into academic curricula, and updating professional codes of conduct in line with the requirements of the digital environment. Additionally, adopting effective internal control systems and utilizing cybersecurity technologies contribute to supporting ethical behavior and protecting accounting information. In conclusion, professional accounting ethics constitute the cornerstone for maintaining trust in financial information, and their importance increases in the digital environment, which requires accountants to combine technical competence with ethical commitment. The success of digital transformation in accounting is not achieved through technology alone, but largely depends on the accountant’s awareness of professional ethics and their responsibility toward society and the institutions in which they work.