The digital disruption of the accounting profession has given rise to previously unimagined possibilities of efficiency, transparency and creativity, as well as new ethical dilemmas around. This includes information privacy, cybersecurity, bias in algorithmic decision-making, and personal professional responsibility. This conceptual paper will examine the changing nature of accounting ethics in a digital realm through professional codes and ethics theory and within academic literature. It then proposes a conceptual framework that connects technology disruption to ethical dilemmas, and new ethical responsibilities of accounting professionals. Following a review of literature most meaningful to date published in the 2019–2025 period, the paper will explore the challenges and opportunities of digital technology that includes Artificial Intelligence (AI), blockchain technology and cloud accounting. This study offers practical strategies for educators, regulators and practitioners to uphold ethical accounting in advance of a future that is still evolving.