Sanciones penales más recurrentes de los contadores públicos en Colombia: un desafío para la ética profesional

Abstract

The present manuscript intends to deepen the responsibility that the Public Accountant acquires in front of his work, which is immersed in the fulfillment of applicable norms, legal principles, and techniques, that must be carried out so that the work is carried out to satisfaction. For this reason, in the Public Accounting Guild since its passage through the academy, there is a need to advocate the importance of professional ethics, given that there is a lack of commitment in the exercise of this profession. The objective that guides this research is to analyze the causes contemplated in Chapter IV of Law 43 of 1990 -Code of Professional Ethics-, based on the criminalized cases of practicing professionals who were sanctioned by the Central Board of Accountants during the period that covers 2014-2016, in Colombia. The information provided by the Central Board of Accountants will be taken as the foundation for the methodological construction, with which it is hoped to build the matrix that will guide the mixed methodological development of the research, where all the ethical principles violated by the accountants can be contemplated public, whether due to ignorance, omission, doubts in the ideal development of the profession or external pressures. Throughout the investigation, weaknesses were evident in regard to the duties that the Public Accountant must assume .