Importancia de la actualización del código de ética del contador público Colombiano con los pronunciamientos de la IESBA.

Abstract

The purpose of this article is to project, with the support of different sources, the importance that small and medium-sized companies should adopt when managing the implementation of the international code of ethics and changes in the public accountant profession. An attempt is made to address the issue from the changes found in the Colombian and international code of ethics, IFRS are operated as an instrument for the good practice of the public accountant together with Law 43 of 1990 and Law 1314 of 2009 to contribute to the good performance of companies, and thus comply with the practices of good accounting ethics applied. The investigative purpose arises from exposing the accounting standards in the internationalization of accounting and identifying in which professionals of public accounting in Colombia are being involved at the time of applying this standard without prior ethical knowledge