Accountants faces a lot of challenges because of their positions and if they want to achieve society trusts, should regard a series of ethical. Accountants would be able to play their role properly by recognizing some ethical rules and principles because of increasing globalization of economics in international scandal and not community ones. In this research, we compare accounting students perception of accounting ethics in Iran and United Kingdom using Accounting-specific Defining Issues test (ADIT) and Accounting-specific Multidimensional Ethics scales (AMES). Results of the study indicate that accounting students in United Kingdom are in higher levels of ethical perceptions. In this study, Kohlberg s ethical-cognitive development theory, Rest s four components model and Hofstede’s 5 dimensions of culture have been considered as the theoretical basis.

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