Accountants play key role in the fight against corruption. This is in view of the fact that most frauds are committed with the connivance of accountants and consequently there is a question as to the adequacy of accounting ethics in influencing the behaviour of accountants. This paper therefore attempts to explore how ethics of accounting profession could bring about the solution to the problem of corruption in Nigeria. The paper reviews the key role of accountants, the major accounting ethics, the nature of corrupt practices in Nigeria, efforts made so far to check corruption in Nigeria and the roles of institutions in the fight against corruption. The paper concludes that there are no sufficient safeguards for accountants who expose corruption and therefore recommends amongst others the strengthening of financial reporting framework in the fight against corruption as well as the sensitization of accountants on the effects of corruption.
