Article is devoted to the verifi cation of scientifi c knowledge in relation to the Russian accounting system. Th e author’s position is built on the basis of the classical approaches of philosophy of science; the fi ndings justify the need to change the key methodological approaches and the high importance of accounting in terms of decision of competent management decisions.

In recent the historically prevailing form of organization of joint activity of the Russian accounting community decades has been undergoing signifi cant changes. A radical modifi cation in the area of ethical and moral attitudes has taken place against the background of the national accounting system reform. Th is article is dedicated to the problems that have followed.

The article focuses on the determinants of the psychology of the professional activities of accountants and causes of professional psychological deformation of the person. The main problems of moral and ethical character of modern society are identified.

Th e article discusses the basic contradictions and problems associated with the implementation of professional activities Accountants, sanctifi ed by the role and importance of professional work of the Code accountant in maintaining the stability of the functioning of the Russian society.

The present paper is devoted to reorganization of legal entities, this process’s standard and legislative regulation, solution of thus arising problems, and can serve as a guide to action for managers and economists-accountants of the legal entities who have made the relevant decision.