Monografía: Nivel de apropiación de de los estudiantes de Contaduría Pública sobre el código de ética para profesionales contables y sus modificaciones emitido por la Federación Internacional de Contadores - IFAC
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The present proposal entitled "LEVEL OF APPROPRIATION OF the STUDENTS OF PUBLIC ACCOUNTING ON THE CODE OF ETHICS FOR ACCOUNTING PROFESSIONALS AND THEIR MODIFICATIONS", aims to to collect information that will be obtained from personal surveys of the following students of public accounting at the University of Ibagué on the code of conduct of the international ethics for accounting professionals, the proposed modifications and other important aspects of that code. As is known, the Code of Ethics for accountants issued by IFAC by International Council on Ethical Standards for Accountants ( IESBA is the manual which outlines parameters for the exercise in disciplinary terms, for which the manual must present the following very clearly all the terms and procedures that must be followed, no there must be inconsistencies, so this document also attempts to clarify concepts and identify issues of research and progress in this area. The identification of such changes and improvements is very important for the professional accountant because it helps to carry out activities in a more effective way. and to better identify the threats and possible safeguards that can be put in place. apply in the process.