Artificial Intelligence (AI) is transforming the accounting profession by automating tasks, improving decision-making, and enhancing financial accuracy. However, its integration raises ethical challenges such as transparency, data privacy, bias, and accountability. This paper explores the opportunities and ethical considerations of AI in accounting. AI offers benefits like increased efficiency, accuracy, and risk management through automation and predictive analytics. It enables accountants to focus on strategic activities while improving financial outcomes. However, AI systems often operate as "black boxes," making it difficult to explain their decisions, which can lead to trust and compliance issues. Ethical accounting requires AI systems to be transparent, with clear explanations for their decisions. Data privacy and security are critical, as AI processes sensitive financial data. Ensuring fairness and mitigating bias in AI algorithms is also essential to prevent unfair outcomes. Accountants must monitor AI systems to identify and address biases. The paper emphasizes the need for ethical guidelines, governance structures, and continuous education to ensure responsible AI use. Strategies include promoting transparency, protecting data privacy, and addressing bias. Case studies show AI's potential in audit processes, fraud detection, and financial reporting, but also highlight the importance of ethical oversight. The future of AI in accounting involves balancing automation with human judgment, ensuring ethical standards are maintained. AI will continue to enhance efficiency and decision-making, but ethical considerations must be addressed to preserve public trust. Accountants and AI developers must collaborate to ensure AI is used responsibly, with a focus on fairness, transparency, and accountability. By navigating these challenges, the accounting profession can harness AI's benefits while upholding ethical standards.Artificial Intelligence (AI) is transforming the accounting profession by automating tasks, improving decision-making, and enhancing financial accuracy. However, its integration raises ethical challenges such as transparency, data privacy, bias, and accountability. This paper explores the opportunities and ethical considerations of AI in accounting. AI offers benefits like increased efficiency, accuracy, and risk management through automation and predictive analytics. It enables accountants to focus on strategic activities while improving financial outcomes. However, AI systems often operate as "black boxes," making it difficult to explain their decisions, which can lead to trust and compliance issues. Ethical accounting requires AI systems to be transparent, with clear explanations for their decisions. Data privacy and security are critical, as AI processes sensitive financial data. Ensuring fairness and mitigating bias in AI algorithms is also essential to prevent unfair outcomes. Accountants must monitor AI systems to identify and address biases. The paper emphasizes the need for ethical guidelines, governance structures, and continuous education to ensure responsible AI use. Strategies include promoting transparency, protecting data privacy, and addressing bias. Case studies show AI's potential in audit processes, fraud detection, and financial reporting, but also highlight the importance of ethical oversight. The future of AI in accounting involves balancing automation with human judgment, ensuring ethical standards are maintained. AI will continue to enhance efficiency and decision-making, but ethical considerations must be addressed to preserve public trust. Accountants and AI developers must collaborate to ensure AI is used responsibly, with a focus on fairness, transparency, and accountability. By navigating these challenges, the accounting profession can harness AI's benefits while upholding ethical standards.