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This study analyzes the evolution and the need for Panamanian public accountants to empower themselves with the techniques to act as accounting experts, defending the integrity of the financial statements they prepare. The objective is to highlight the importance of a defense based on ethics, professionalism, and compliance with current regulations. Using a descriptive methodological approach and documentary sources, the research explores the experiences of professionals who have defended their reports before judges and prosecutors. The key to success lies in validating the truthfulness and accuracy of financial information, strictly adhering to International Financial Reporting Standards (IFRS) and other accounting regulations. Historically, accountants in Panama have employed robust strategies to support their expert reports. This involves presenting complete supporting documentation, thoroughly explaining the accounting procedures applied, and transparently justifying any discrepancies. They must demonstrate that the reports comply not only with accounting standards but also with the country's tax regulations. In conclusion, the role of the Panamanian accountant transcends the simple preparation of reports. He has become an expert advocate who, with technical tools and a solid ethical framework, guarantees the reliability and legality of financial information, strengthening trust in the business and judicial environment through the techniques used to defend financial statements as an accounting expert before prosecutors and judges.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
