Dissertation on the dogmatic structure of the “Code of Ethics for Professional Accountants” of the International Federation of Accountants (IFAC) in the Colombian context.

Abstract

In this paper seeks understanding and discussion of the five (5) guiding principles issued by the IFAC for regulating professional accountant (in Colombia: Public Accountant): “integrity, objectivity, professional competence and duecare, Confidentiality, professional behavior “which must regulate potentially CPA activity in Colombia since the Code of Ethics for Professional Accountants. This article gives an overview, review and debate on the form and substance of ethical regulation dogmatic standardized by the International Ethics Standards Board of Accountants (IESBA) in the Code of Ethics for Professional Accountants, in the edition of the year (2010) whose force is set to the first (1) January 2011 and is potentially ready for Colombia adoption, adaptation and / or harmonization made by the legislature in its delegated powers and regulatory Act 1314 of 2009, which seeks to homogenization of international standards for accounting, auditing and accounting.