The objectives of this paper was professional accounting code of conduct is essential to its implementation an important role in the preparation and present the accounting information of the juristic person the quality of the bookkeeper affects the quality of accounting information. Professional accounting ethics for the performance of accountants in Bangkok in order to provide useful information and build confidence to businesses who use these services with these bookkeepers and reflect their views of being a service provide. It can be seen that committing offenses based on certain offenses may be regarded as violations of the code of conduct, such as many non-professional practices with honesty.er that values professional ethics and performance. Bookkeeping is the recording of various financial events in the correct order of occurrence and in accordance with the law on accounting then, the various types of transactions are sorted out and a report is produced to show the performance of the business and the organization over a period of time.