Abstract：The professional accountant was one of the free occupations emerged gradually after the temporary ordnance of the professional accountant ordinated by the government of the Republic of China, whose occupational moral's core content was honesty. Due to the consideration of the profession's unique position and competition profit, the modern professional accountants gave importance to honesty. Their honesty concept included many principles, for example, having independence spirit, proving evidence, not covering facts up, which accorded with times. The accountant's comprehension of honesty not only was important in accelerating the course of adopting new type of accounting and advancing their businesses, but also had influence on the accountant system established. In a word, the honesty concept of the professional accountant had developed from inherent moral self realization condition to recorded rules and regulations.
