Recent economic events, such as accounting fraud scandals and corruption scandals have weakened the confidence of society in the economy and their strong players. It should be the duty of the profession of tax to play a regulatory role and to cooperate in the tense relationship of the fiscal authority (government) and taxpayers. Based on the work of the tax consultants in the area of the external financial reporting form, legal basis, i.e. laws and regulations, often occurs to be ambiguous and leaves room for maneuver. The great challenge of the tax consultant consists in not only seeing these maneuvers as purely economically rational, but also from a moral perspective in order to act accordingly, thus to find a consensus between the rational and the moral part of a decision. Hence, the thesis titled "Business Ethics in the external accounts - an analysis of areas of responsibility by tax consultants? demonstrates various business ethics approaches, including the approach of integrative economic ethics by Peter Ulrich, which serves as the basis for argumentation. The thesis explains the goal of integrative economic ethics which is to create a counter-concept to value-free economics and to overcome the "two-world model" of ethics and economics. As a basis for the analysis of spheres of responsibility of the tax advisory the determinants of tax compliance are highlighted and analyzed from a moral point of view. The work tries to give a special focus on self-display and the "Fair Play" by the Austrian tax authority and gives the final proposals for consideration on the basis of ethical codes and ethics committees. Business ethics approaches provide no guidance for morally correct action, but should serve to support independent decisions and actions.