This study explores the ethical conditions of professional accountants in Peru, focusing on three fundamental ethical values: independence, responsibility, and professional expertise. Using a qualitative methodology based on a phenomenological-hermeneutic design, the study interviewed active accountants from various sectors, including the public, private, and independent sectors, as well as university professors. The findings highlight the importance of responsibility in accounting work and advocate for an integral vision that includes professional independence, diversity of opinion, analytical skills, effective communication, responsibility, and decision-making. The study emphasizes that Peruvian public accountants must combine technical and personal skills, maintain high ethical standards, and project a positive and respectable image to be considered reliable professionals. The research contributes to the theoretical development of accounting ethics and provides practical insights for educational institutions and regulatory bodies to enhance ethical education and professional development programs. The study also underscores the need for continuous learning and adaptability in a dynamic business environment, highlighting the importance of ethical reflection and responsible decision-making in the accounting profession.This study explores the ethical conditions of professional accountants in Peru, focusing on three fundamental ethical values: independence, responsibility, and professional expertise. Using a qualitative methodology based on a phenomenological-hermeneutic design, the study interviewed active accountants from various sectors, including the public, private, and independent sectors, as well as university professors. The findings highlight the importance of responsibility in accounting work and advocate for an integral vision that includes professional independence, diversity of opinion, analytical skills, effective communication, responsibility, and decision-making. The study emphasizes that Peruvian public accountants must combine technical and personal skills, maintain high ethical standards, and project a positive and respectable image to be considered reliable professionals. The research contributes to the theoretical development of accounting ethics and provides practical insights for educational institutions and regulatory bodies to enhance ethical education and professional development programs. The study also underscores the need for continuous learning and adaptability in a dynamic business environment, highlighting the importance of ethical reflection and responsible decision-making in the accounting profession.