Moral condition of man, resulting from the character, the attitudes and the motivations of the individual determines its conduct. For this reason, it is possible to determine which features of the character of the people involved in the accounting are desirable and which not. These issues are of interest to virtue ethics. Ethics in accounting should be a comprehensive approach to the questions related to the accounting profession, and include within its scope not only the rules and principles, but also the values and virtues. This article aims to highlight the role of virtue ethics in accounting ethics and the definition of a catalog of virtues, which should show the person responsible for the accounting.