The Ethics of the Independent Accountant
DOI:
https://doi.org/10.5281/zenodo.7007613Keywords:
Code, Professional Ethics, Independent Practice, Prescripts, SanctionsAbstract
In every profession must follow guidelines to comply with a code of conduct to ensure the service user, who by the practitioner is correct. For accountants, it is essential to comply with the Code of Ethics, which is issued by the governing body of that work, the Instituto Mexicano de Contadores Públicos, in order to achieve a performance that strengthen the human and professional development of its members; that is why this work is elaborated in order to explain what the rules are to be followed, specifically in independent practice, as well as, Some examples of cases where offenses were committed and penalties to which the public accountant becomes entitled.
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