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The article analyses accountant’s and auditor’s ethics from the meta-ethical point of view. The purpose of the paper is to determine which type of ethical theories has the best applicability to the judgment of accountant’s and auditor’s deeds. The author uses the ethical theories typology introduced by Carnap in order to analyze their applicability to auditor’s and accountant’s profession. According to the findings of the article, the nominalitstic approach to ethics has the highest applicability to the accountant’s and auditor’s ethics.

TYPOLOGY OF ETHICAL THEORIES BASED ON THE CRITERION OF MORAL JUDGEMENT AND THEIR APPLICABILITY IN THE AUDITOR’S AND ACCOUNTANT’S PROFESSIONS