The necessity of addressing the professional ethics of accountants in the banking system is doubled because, given the increasing complexity of banking activities and potential financial temptations, there is always a risk of slipping and violating ethical principles. The purpose of the present study is to explain the professional ethics model of commercial bank accountants with an Islamic approach. The present study was conducted in terms of exploratory method and in terms of data collection based on content analysis and interviews. The statistical population was 13 university professors specializing in the fields of accounting, banking and Islamic ethics, senior bank managers including CEOs and boards of directors, commercial bank accountants and faculty members, and the research period was 2024. According to the content analysis method, 68 indicators were identified in relation to the professional ethics of accountants. Through interviews with experts and theoretical saturation, 5 dimensions, 68 components, and 74 indicators were identified in relation to the professional ethics model of commercial bank accountants with an Islamic approach. The dimensions of the model include: 1) the ethical dimension of trustworthiness and honesty, 2) the ethical dimension of justice and fairness, 3) the ethical dimension of professional competence and responsibility, 4) the ethical dimension of human relations and social ethics, and 5) the ethical dimension of individual moral virtues