Ley 43 del 1990 codigo de etica profesional

 The code of professional ethics of public accountant

Colombia code of professional ethics of the accountant is regulated in the 1990 Act 43

BASIC PRINCIPLES OF PROFESSIONAL ETHICS

Consequently, the accountant must consider and study the user of their services as a separate economic entity, relate to the particular circumstances of their activity, whether internal or external, with the purpose of applying, in each case, techniques and methods to the type of economic entity and the class work entrusted to him.

Observing the following principles of professional ethics in all cases:

Integrity.

Objectivity.

Independence.  

Liability.

Confidentiality.

Observations of the normative provisions.  

Competence and professional update.

Dissemination and collaboration.

Respect among colleagues.

Ethical conduct.

SUBIDO POR

ANDREA CARPINTERO