The purpose of this study is to investigateaccounting professionals’ perceptions of (1) importance of education phases andenvironmental conditions in development of ethics awareness, (2) approaches inaccounting ethics education in university and professional pre-qualification,and (3) coverage of accounting ethics education. Data was collected from publicaccountants via an online questionnaire during November and December, 2011. Thequestionnaire was developed based on a review of earlier studies. A total of 219accountants replied to the survey. The findings demonstratedthat most of the respondents (i.e. practicing accountants) have not takenethics education previously. Secondly, the results provided evidence that allstages of education life, ranging from kindergarten to university, areimportant and contribute to the development of ethics awareness. Environmentalfactors are also important in the development of ethics awareness. Givingethics as a stand-alone course is considered the most appropriate approach inteaching ethics. Responses indicated that “auditing” is the most and onlycourse in which ethics should be taught. Moreover, the respondents approved theinclusion of ethics within various stages of the certified accountancycurriculum.