The aim of this study is to answer the question how does the external auditor's commitment to professional ethics affects the reduction of creative accounting practices in companies Evidence from external audit offices in the UAE, the population of the research study, which employed a survey methodology, comprised external auditors working at external audit offices. A basic random selection technique was employed to pick 130 participants from the study community. The respondents were given the questionnaire. Additionally, the partial least squares program (Current and Non-current Assets) was used to examine the initial data. The results also showed that there is a role of the external auditor in discovering and reducing creative accounting practices, and the study recommended the need to adopt an effective control system that helps prevent creative accounting practices.