Professional judgment in accounting standards has always been at the forefront. Some of these standards are based on the professional judgment basis. Principles-based standards to determine the general principles and contains fewer rules. For this, professional judgment has become quite important and functional. Professional judgment framework created in the financial statements may show different results. This is unavoidable. In this context, the use of professional judgment in accounting practices in terms of transparency and accountability shapeability brings some problems. This study had two objectives. First, transparency and accountability to mention the importance of professional judgment in terms shapeability, the second is to measure the angles of the professional judgment of the profession. According to the results obtained that professional judgment is a clear case of misuse. Professionals give importance to ethics and ethics education. In this way, the correct professional judgment would be used in a fair and honest manner. At the same time, the use of professional judgment in the best way depends on professional knowledge and experience.