To what extent are professional accountants guilty?
For ethical misconduct, sanctioned by the central board of accountants
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The accounting profession is important for both business and the state. Professional accountants must be fit and proper persons with the highest level of integrity.Accounting is the main tool for timely and effective control in economic transactions, in the private and public field. The accountant is accountable to society, so his or her actions must always be in accordance with the rules established for the practice of his or her profession. Obtaining his certification empowers him as a guarantor of public faith, which allows him to guarantee that behaviours such as tax evasion and avoidance ...
The accounting profession is important for both business and the state. Professional accountants must be fit and proper persons with the highest level of integrity.Accounting is the main tool for timely and effective control in economic transactions, in the private and public field. The accountant is accountable to society, so his or her actions must always be in accordance with the rules established for the practice of his or her profession. Obtaining his certification empowers him as a guarantor of public faith, which allows him to guarantee that behaviours such as tax evasion and avoidance that affect the country's fiscal policy are minimised. In recent years, there has been evidence of embarrassing scandals involving some public accountants. This calls into question important values such as the integrity, honour, professionalism and ethics of these professionals.These behaviours lead to a review of the quality of education provided in educational institutions. It is urgent toestablish mechanisms to strengthen ethical knowledge in order to avoid further cases of corruption.
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