Background: In recent years, women’s role increasingly expanded in various social areas, presence of women alongside men. in social activities, create this question that which  one could play their role and responsibilities better than the other. Accounting profession is not exception, so it can be said the women which are came to this profession increased and many accounting researcher have considered gender factor and its impact on various topics of accounting. According the solemn responsibility of accounting and their response to various social groups, respecting the ethics in accounting profession is so important.
Methods: This study reviews the influence of gender on ethics standards and the level of accountant^’s commitment in two groups of male and female. For this purpose a questionnaire that measure people^’s commitment level to the professional ethics standards was prepared. It was distributed between students and employees in accounting profession.
Results: Research results indicate no significant difference between two groups. Further analysis and review also suggest that no significant linear relationship between professional ethics as the dependent variable and gender as independent variable exits. But when gender is placed alongside age, there is a significant linear relationship so that, some parts of ethics changes are described by these two variables.
Conclusion: The overall results indicate that gender effects on professional ethics at lower age. When age increase, this effect is reduced as far that gender loses self impact on professional ethics.