be provided to trainers in accounting ethics. In the third section, different methodologies for teaching accounting ethics will be presented. The Ignatian Pedagogical Paradigm (IPP), case, experiential methods, reflective learning method and other methods are compared, and their limitations and advantages are included in the third section. Additionally, some suggestions for research and study related to these teaching methodologies will be provided to teachers of accounting ethics. The fourth section concludes the current state of accounting ethics education. In the appendix, some theories of accounting ethics will be included.2. Different Approaches to Teaching Ethics 2.1 Liberal Arts vs Business School The liberal arts approach provides accounting students with in-depth knowledge as well as in-depth study of ethics, in order to prepare them to face complexity and change. The liberal arts of ethics helps students develop a sense of ethics and apply their knowledge and skills in real-world contexts. Typically, accounting students are required to take ethics electives from other faculties, such as psychology, politics, and philosophy, and these liberal arts courses introduce students to traditional ethics principles , instead of accounting principles and codes of ethics. Therefore, it is difficult for accounting students to apply these non-accounting ethics principles to accounting ethical dilemmas or ethical decision-making processes. On the other hand, most business schools offer business ethics courses to help both accounting students and other business students. During the business ethics course, the principles of accounting ethics are integrated with business ethics. Therefore, not only accounting students but also other business students can learn some basics on paper......chart to integrate ethics into accounting courses.2.3 Accounting Ethics Course distinctA distinct accounting ethics course should be instructed by a business school and an accounting department, and its objectives are to improve the moral reasoning abilities of accounting students, introduce codes of accounting professionalism, and help students to make ethical decisions in ethical accounting dilemmas. The junior and senior years of education might be the best time to teach a separate accounting ethics course because accounting students have learned fundamental ethical principles from other courses, as well as enough professional accounting knowledge to identify the ethical dilemmas. During the separate accounting ethics courses, passive and active teaching methodologies are included to improve the effectiveness of accounting ethics teaching. Moreover, not only