SCOPE OF THE CODE.
POSTULATE I. UNIVERSAL APPLICATION OF THE CODE: It is compulsory to follow the Code of Ethics for every accountant, whether he works in the national territory or abroad for the fact of being one, regardless of his activity or specialty, that he works as a professional Independently or as an official or employee of public or private institutions, it also includes public accountants who do not practice their profession.
RESPONSIBILITY TO SOCIETY.
POSTULATE II. INDEPENDENCE OF CRITERIA: When expressing any professional judgment, the public accountant accepts the obligation to maintain a criterion free of conflicts and interests and impartial.
POSTULATE III. PROFESSIONAL QUALITY OF WORKS: In the presentation of any service, the highest quality of professional work is expected, following the regulations of the profession that are applicable to said work, it will act with the intention, care and diligence of a responsible person.
POSTULATE IV. PROFESSIONAL PREPARATION AND QUALITY: As a requirement to agree to provide your services, you must have the technical training and capacity to carry out professional activities satisfactorily.
POSTULATE V. PERSONAL RESPONSIBILITY: The Public Accountant will always accept personal responsibility for the work carried out by him or carried out under his direction.
RESPONSIBILITIES TO WHOM SPONSORS IT.
POSTULATE VI. PROFESSIONAL SECRET: The Public Accountant has the obligation to keep secret and not to reveal, for any reason, for his own benefit or that of third parties, the facts, data or circumstances of which he has or would have had knowledge. With the authorization of the interested parties, it will provide the competent authorities with the information and documentation that they request.
POSTULATE VII. OBLIGATION TO REJECT TASKS THAT DO NOT COMPLY WITH MORALITY: All public accountants who directly or indirectly intervene in arrangements or matters that do not comply with morals will lack professional honor and dignity.
POSTULATE VIII. LOYALTY TO THE SPONSOR OF SERVICES: The public accountant will refrain from situations that may affect whoever has contracted their services.
POSTULATE IX. ECONOMIC REMUNERATION: For the services it provides, the Public Accountant is entitled to an economic remuneration.
RESPONSIBILITY TOWARDS THE PROFESSION.
POSTULATE X. RESPECT FOR COLLEAGUES AND THE PROFESSION: All public accountants will take care of their relationships with their collaborators, colleagues and with the institutions that group them, seeking never to undermine the dignity of the profession but to exalt acting with team spirit.
POSTULATE XI. DIGNIFICATION OF THE PROFESSIONAL IMAGE BASED ON QUALITY. In order to give society in general and the users of its services a positive and prestigious image, the public accountant will use his professional and personal quality. You will be able to communicate and disseminate your own abilities without demeriting your colleagues or the profession in general, with the exception of assessment services.
POSTULATE XII. DISSEMINATION AND TEACHING OF TECHNICAL KNOWLEDGE: Every public accountant who in any way transmits his knowledge, will aim to maintain the highest professional and behavioral standards and contribute to the development and dissemination of knowledge.
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