In this qualitative research, it is desired to know whether the use of the IESBA Code is important, whether there is an ethical subject and professional exercise in universities and whether there is state support to which it denounces ethical and corruption faults. It can be said that the IESBA Code is important, but it is still a long way from being adopted by all American countries; there are universities that do not have the subject of ethics and professional practice, those that have it, do not adequately prepare their students and teachers should also be prepared; it is necessary for the IAC to maintain direct communication with universities and sponsoring countries regarding the ongoing updating of the subject of ethics and professional practice; there is support in countries for the public accountant to report misconduct in ethics and against corruption, but in some, sanctions do not apply to crime. The IESBA Code has a continuous update program while state and professional codes do not. Regulatory agencies should be concerned about reducing the incentive to commit fraud through the use of the state or international code of ethics.