LA ÉTICA PROFESIONAL EN LA FORMACIÓN Y EN EL EJERCICIO PROFESIONAL DEL CONTADOR PÚBLICO

Public accounting has become an important profession nowadays, given the position of trust they assume within an institution by being the issuers of financial information relevant to management or senior management. At the same time, it is important to highlight the large number of cases related to the loss of values and acts of corruption that are presented daily in the media, which reflects the lack of ethics of professionals when performing their duties. In this context, the concept of professional ethics is highlighted, which guarantees the good performance of a professional under a series of ethical rules that regulate their behavior. Therefore, the objective of this article was to explore the role of professional ethics in the training and professional practice of the public accountant. The data and advice provided by an accountant largely define the decisions made regarding the financial structure of a company or organization, which is why an accountant must be a person of integrity and interested in pursuing the general interest. Given the existing deficiencies in the ethical and moral integrity of accountants, both universities and companies are implementing measures to combat this problem, seeking to strengthen public confidence in accounting and prevent future professionals from falling into immoral practices that harm society.