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The objective of this study is to explain that the trust of users of financial information and therefore of society, constitutes the common denominator of public faith and faithful representation in Accounting. Background of accounting literature has been considered together with a reflective analysis. As a result of the study, it is concluded that the trust of users of financial information is the common denominator of public faith and faithful representation and that it will depend on accounting professionals not to incur in bad practices and weakening of ethical and moral principles for which they are subjected to constant judgment by the distrust of users of financial information, which would call into question public faith and faithful representation at the level of the profession.
