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This essay analyzes the objectivity of the Panamanian Authorized Public Accountant in financial analysis, understood not as a condition inherent to figures but as a goal achievable through the responsible exercise of professional judgment. Based on a conceptual, legal, and ethical review, it examines how Law 280 of 2021 and the Professional Code of Ethics regulate the duty of independence, as well as the practices that strengthen the credibility of the financial analyst. It concludes that objectivity depends less on data than on methodological coherence, transparency in assumptions, and the verifiability of conclusions.
