Incorporating big data in the accounting industry offers significant benefits, such as enhanced forecasting accuracy and financial analysis. However, it also raises several ethical concerns. One major issue is the matter of privacy, as accountants have access to extensive datasets containing sensitive financial information about individuals and companies. If used without proper oversight, this data could increase the risk of unauthorized use or breaches, infringing on client confidentiality. Data accuracy and manipulation are significant ethical challenges in incorporating big data in the accounting industry. Accountants who rely on big data must ensure their information is accurate and intact. Incorrect or manipulated data, if not detected, could lead to inaccurate financial reports or advice, potentially causing harm to stakeholders. Consent and awareness are also significant concerns. Individuals must be fully informed of how their data is used or if they have consented. (Big Data and Analytics, 2019). Therefore, accountants must be transparent to maintain trust and uphold professional ethical standards. While big data can enhance decision-making processes with more comprehensive insights, exercising proper oversight and adhering to ethical practices is essential. Failure to do so could inadvertently undermine privacy protections or engage in activities that might erode public trust in the accounting industry?