This research was conducted with the aim of developing a model for accounting ethics in the public sector, emphasizing the role of forensic accounting. The study is fundamental in nature, based on its objective, and exploratory in character. It employed a qualitative research method, specifically Grounded Theory, utilizing an expert interview process for data collection.The research population consisted of experts, including university faculty members, forensic accountants, and official accounting experts from the judiciary and justice system. Participants were selected through purposive sampling using the snowball technique, with a total of 11 experts interviewed to achieve theoretical saturation. For data analysis, in line with the Grounded Theory approach, three coding processes were utilized: open coding, axial coding, and selective coding. To determine the validity and reliability of the proposed model, a Delphi panel was employed alongside Kendall’s and Cronbach’s alpha coefficients. In this study, following the identification of 67 initial codes and the removal of overlapping codes, 53 secondary codes were ultimately derived. These were organized into 12 categories and 6 core axes of the Grounded Theory paradigm: causal conditions, contextual conditions, intervening conditions, core phenomena, strategies, and consequences. Using the Delphi technique and incorporating expert feedback, the proposed research model was evaluated and finalized.