IFRS and ethical behavior in accounting seek to standardize the global presentation of adequate financial information and promote transparent decisions in the accounting field, the challenges include the adaptation of accountants to the complexity of these regulations and ethical codes, which motivated the development of this research to determine the relationship between the implementation of international financial reporting standards and ethical behavior in the accounting process in Iquitos Accountants year 2024, in order to strengthen the theoretical and practical knowledge in these accounting standards, the ethical implications reflecting transparency and ethical responsibility from the perspective of the Public Accountants of Iquitos, conducting a quantitative observational research and non-experimental relational methodology, with a consistent sample of 95 respondents, selected fo...