Background: Accounting is a regular profession in the world. Because of services, it needs to special trust and credit. Persistence of the trust and credit and their reinforcement depend on the   practical commitment to ethical instructions. The goal of this study is to consider the relation between moral reasoning, moral thoughts, moral intentions and moral inclination.

Methods: Population of the study includes all formal accountants who work in Tehran. Among All subjects, 74 accountants are selected randomly as a sample. Data are collected by questionnaire and then they are analyzed by T-test and structural equation method.     

Results: Results show a significant positive correlation between moral reasoning and moral thinking(r=0.24)، Significant positive relationship between moral reasoning and moral intent)r=0.22( and Significant positive relationship between moral reasoning and moral tendency is(0.42).

Conclusion: It can be concluded that Relationship between these variables may be an obvious case of moral judgment when making decisions during the use of CPAs. The need for training and development of professional ethics in the field of accounting will unavoidably.