Principios fundamentales del código de ética ¿es adecuada la aplicación del código de ética de la IFAC en Colombia?
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In Colombia, accounting professionals are governed by ethical guidelines established in Chapter 4 (Article 35-40) of Law 43 of 1990, and in accordance with Decree 302 of 2015 in Part A: General Application of the code (section 100-150), part B: Practicing accounting professionals (section 200 - 291), part C: Accounting professionals in the company (section 300 - 350). The simultaneous application of these 2 codes, one established by law and the other by decree, as well as the differences between these ethical frameworks, has captured the interest of third parties to know: How appropriate is the application of the code of ethics of the IFAC in Colombia? In order to respond to the above, an analysis and comparison was carried out on the 2 codes applicable in Colombia, judgments issued by other investigators were consulted and an ethical case was designed where the lack of established guidelines and the legal consequences generated were evidenced. Currently, work is being done to improve the quality of the profession through the adoption of international standards and to respond to the inconveniences generated in this process.