The purpose of this study is to get an overview of the role of accountants in terms of existing literature in relation to information related to Environmental Social Governance (ESG). In addition to the role of accountants, the role of the audit committee is also needed as an independent party in order to minimize the opportunities for accountants and management to commit fraud. Methods: The research method in this article is qualitative research with a literature review approach obtained from articles and journals from pre-existing research. Literature review is a form of literature research by reading various types of books, journals, and the like related to the topic of discussion in research to produce a scientific paper, such as research articles, dissertations, theses, and others. Results: Environmental, Social, and Governance (ESG) information disclosure practices are one of the good strategies to implement for companies, because disclosure of this information is needed to shape a company's image. In order to care and increase awareness of the social environment and surrounding governance. This makes Environmental, Social, and Governance (ESG) a tool for companies to gain legitimacy from the community and stakeholders, where it will cause a positive response in the community by giving confidence in the use of company products, and also trust when investing in the company.

Accountants who provide services to the public must gain the trust of the public. The purpose of this study is to analyze cases of violations, the impact of violations, the code of ethics of public accountants that have been violated, the best solutions for public accountants in the future. The research method used is literature study. The occurrence of violations such as collusion between accountants and clients, not maintaining integrity, competence, independence, morals or facts. In conclusion, violations committed by KAP can cause losses to investors, lose public trust in public accountants, and harm the accountants themselves. This study places more emphasis on the code of ethics that was violated in the KAP case and future solutions for the KAP.

The 2018-2020 Budget Realization Report will be used in this study's analysis of the regional government of Pare-Pare Municipality's financial standing. A tool for evaluating financial performance is ratio analysis, which includes measures of decentralization, financial independence, regional financial dependence, effectiveness and efficiency of local revenue, and spending efficiency. This study's statistical analysis followed a descriptive quantitative methodology. According to the study's findings, Pare-Pare City's regional financial independence ratio in 2018–2020 averaged 20.03%, and the degree of decentralization was 16.63%, the ratio of PAD effectiveness for the City Government of Pare-Pare for the 2018-2020 fiscal year was of 96.57%, i.e. <1 or 100, the average PAD efficiency ratio for the Municipal Government of Pare-Pare for the 2018-2020 fiscal year is 20.60%, the average expenditure realized during 2018-2020 is 94.06%. the average spending efficiency ratio of the City Government of Pare-Pare for the 2018 - 2020 fiscal year is 93.10%.