In this article we will analyze the degree of knowledge that authorized public accountants and entrepreneurs have regarding the National and International Standards that govern the financial activity, performance, and accounting changes of the companies; For 2018, a documentary and service company study was carried out in Colón, Panama; A survey was applied, validated by an expert panel. The results suggest that Public Accountants have mastery of the Rules governing financial activity, while 46% (73/158) are unaware of the legal framework of the regulations in force; However, they follow the recommendations given by the specialists.