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The purpose of this article is to present the theoretical concepts of professional ethics and its relevance on the training of the future Certified Public Accountant in our country. In addition, we present the opinion of the students of the Bachelor's Degree in Accounting and Accounting and Auditing of the Faculty of Business Administration and Accounting FAECO of the University of Panama. A bibliographical review of the proposed topic was carried out, including the contents of the subjects of the academic curriculum taught by FAECO, as well as a survey that included open and closed questions asked to a random sample of fourth year daytime and evening students, as well as to sixth year night time students, of both degrees in the school year 2023. The results showed that students do not have solid knowledge of ethics; nor are they aware of the values they curriculum and classification in the code of ethics that governs their careers. We conclude that FAECO has not achieved its objectives regarding the ethical education for the students of both degrees, so it should be considered to include a subject of Professional Ethics in the curriculum structure in such a way as to prepare students in values so that can face the challenges that society imposes on them.
