![##common.pageHeaderLogo.altText##](https://revistas.up.ac.pa/public/journals/19/pageHeaderLogoImage_es_ES.png)
Professional ethics is a branch of moral philosophy, aimed at establishing the rules that should govern the behavior of people who practice a profession, within the exercise of accounting. It can be said that all are based on ethics, principles, rules and regulations. The expertise does not have its own techniques for obtaining and evaluating evidence, which suggests the need for the accounting experts in practice to seek ways to standardize and standardize general, technical and formal aspects of expert work so that reports have the consistency that justice needs to elucidate a controversy, litigation or complaint. The Judicial Accountant Expert is the qualified and qualified professional who has specialized knowledge in Accounting Sciences and Techniques, his function is to comment on controversial points related to his specialty, in his capacity as assistant justice, through his report.