One of the goals of accounting education is to inculcate students with professional skills and ethical codes It is necessary to research on if college education is beneficial to accounting undergraduates to form good professional ethics cognition The author discusses the following topics through questionnaires: (1) if there is a significant difference on professional ethics cognition between accounting undergraduates from different college; (2) if there is a significant difference on professional ethics cognition between accounting majors and nonaccounting majors of business management; and (3) if the professional ethics cognition of accounting undergraduate will grow as their study of more professional courses. Some commendations of how to strengthen the professional ethics cognition of our accounting undergraduates are given at the end of this paper according to research results