Resumen

The development and objective of this work is to identify and impact the conflicts of interest and objectivity to which an accountant in profession will have to face when acting in their work field since the work environment will always be an obstacle that aims to impede development impartial d the orders imposed in the contract. The subject of investigation was shaped by means of a real life case that allows the reader to easily identify the ideology of the topic and even detect the cons that a professional must face, and more if he does not adequately control situations of conflicts of interest. opportune safeguards that reduce the threat, also find through researches of alternative authors in academic bases concepts that strengthen this topic to clarify bases of interest that allow the concept in general to find a more adequate strengthening and deepening, all in order that the reader identifies in the document a recognition space in his work performance so that he personally makes findings that may be reaping the development of his work Taking into account any conflicts that may affect the accountant's code of ethics is the basis for applying safeguards that reduce these situations to acceptable levels in order to obtain an impartial and objective work environment that, in this case, will not affect any of the parties related to the contract. Therefore, it is very important that the professional always prior to the acceptance of a contract study all the variables of their client, since the standards inculcate us the importance of working with impartiality and objectivity.