ETHICS AND MALPRACTICE OF THE PUBLIC ACCOUNTANT

The main objective of this final graduation work is the analysis of strategies to prevent cases of breaches of the Code of Ethics in the profession of public accountant in the province of Córdoba. To this end, it is based on the description of the functions and responsibilities of the public accountant in his professional activity, in addition to specifying the limitations he has in his field of action, with emphasis on aspects of professional ethics and their importance. In turn, for the elaboration of a situational diagnosis, through rulings provided by the Ethics Tribunal of the Professional Council of Economic Sciences of the province of Córdoba, cases of malpractice in the profession of public accountant in the aforementioned province from 2005 to 2015 inclusive are identified and analyzed, and the knowledge of professionals on issues related to ethics and malpractice is examined by means of surveys, to finally inquire about aspects of relevance that make the ethical compartment of the graduate that are related to their training, the collegiate institutions and codes of ethics.