he social function of the Public Accounting professional is the fulfillment of the responsibility that the law has conferred on him/her: to give public faith, therefore the research is oriented to analyze the variables that intervene in the exercise of the profession in the city of San José de Cúcuta and its relation with the ethical decision making from the normative framework established in the country for the construction of the profile of said professional. The methodology was framed in a research with a quantitative approach, using as a collection technique the questionnaire in a sample of Public Accountants of the city of Cúcuta and as variables of the demographic study, continuous training and academic formation. The results show that in the demographic variables, professional experience can indicate, in the ethical behaviors, in the variable continuous training and academic formation, this relationship is not evident. It is concluded that according to the analysis made, ethics is a personal position that is strongly influenced by reason and a moral conscience Keywords: Public Accountant, ethics, training, professional profile, decision making.