Análisis del código de ética de la contaduría pública en Colombia frente a los lineamientos del código de ética internacional para contadores (IFAC)

Abstract

This work aims to express the differences between the Code of Ethics that was applied in Colombia with Law 43 of 1990 and the IFAC Code of Ethics, represented in the International Standards on Auditing, where the instruments offered by the International Standards are shown. Information Auditing and Assurance (NIAS) to avoid fraudulent accounting acts in a mercantile environment as corrupt as the Colombian one. The Public Accounting, is a profession that must be exercised by committed professionals, based on ethical principles enshrined in Law 43 of 1990, regardless of the level of complexity of the work to be performed, preserving its spiritual essence where a moral conscience is highlighted, a professional attitude and total mental independence. However, in the Colombian business environment, fraud has compromised the work of the Public Accountant, especially in the acts of corruption, violating the principles of objectivity, independence and integrity, in which the behaviors most sanctioned by the Central Board can be evidenced. of Accountants, among which the following stand out: public faith, violation of the regime of disabilities, incompatibilities and conflict of interest, and the undue retention of documents and accounting information. In this sense, the Code of Ethics of the International Federation of Accountants (IFAC) complements Law 43 of 1990, provides tools that allow the accounting professional to identify the threats to which they may be exposed and thus apply a series of safeguards to reduce them to an acceptable level, trying to carry out work with a minimum of error or fraud.