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Universidad de Panamá
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Submitted June 4, 2021
Published 2021-06-04

Artículos

Vol. 4 No. 2 (2021): REVISTA FAECO SAPIENS

The Code of Ethics in the control of the exercise of the Certified Public Accountant

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DOI: ND

Published: 2021-06-04

How to Cite

Vergara Castillo, A. B., Calderón, R. E., & Castrellón Calderón, X. (2021). The Code of Ethics in the control of the exercise of the Certified Public Accountant. Revista FAECO Sapiens, 4(2), 43–61. Retrieved from https://revistas.up.ac.pa/index.php/faeco_sapiens/article/view/2177
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Abstract

The essay based on The Code of Ethics in the control of the practice of the Certified Public Accountant presents a global perspective regarding the functions, objectives and ethical behavior of the work of an accountant, whether within the public or private sector. The essential purpose is the responsibility and performance that every Certified Public Accountant must fulfill in the exercise of their functions, since the degree of confidentiality assigned to them plays a preponderant role in their actions as all financial professionals. The judgments issued by scholars in this matter allow and offer a real panorama of situations that many professionals have experienced when they did not carry out an adequate registry. It is for this essential, that all Certified Public Accountants comply with the Law, since they have committed themselves to the profession to guarantee the effective financial organization and everything that leads to the integrity and objectivity with which they carry out their work. In short, Panamanian legislation provides them with the necessary tools for the mandatory compliance with its principles and regulations.

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