THE PUBLIC ACCOUNTANT, PROFESSIONAL ETHICS AND THEIR IMPACT ON SOCIETY
Abstract
The professions have been governed by a code of ethics in which it frames the way they should develop in their profession before society, framing the various values with which to have a better understanding between individuals. The public accountant is a professional prepared to develop various tasks, with which he helps to interpret various sources of financial information, as well as laws and regulations that are related to the accounting, business, and tax field, for their due compliance helping the administration through its reports and analysis to make the appropriate decisions for the well-being of the organization. The development of professional ethics within the professions has generated an important impact within society, with which the behavior of these professionals is efficient for growth and an adequate social environment where values and civic and ethical assets proliferate more recurrently so that society has an adequate coexistence environment. The research presented will address through documentary form the value of professional ethics in the public accountant and how this in turn generate an important impact within society by putting them into practice.
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