Social responsibility includes duties and obligations that occur within the framework of the municipal organization to maintain and assist the society in which the activity is carried out, and conservatism in financial reporting for investors by reducing problems in the areas of management and control of opportunities and efficiency of contracts, etc. itself causes their profit-seeking. Analytical and descriptive research methods have been used, and reference has also been made to reliable library, citation and Internet sources and texts, and its aim is to try to analyze and examine the relationship between social responsibility accounting and accounting conservatism in municipalities. The accounting and financial management system is an information system in which the process of collecting, classifying, recording, summarizing information, and preparing financial reports and accounting statements is carried out in specific forms and models. In fact, social responsibility in municipalities is a set of activities related to measuring and processing the performance of commercial organizations and their role in maintaining and protecting the environment and providing different services to local communities. Conservatism is also an attempt to choose a method from accepted accounting methods that leads to later recognition of sales revenue, faster recognition of expenses, lower valuation of assets, and higher valuation of liabilities in municipalities.