Since ancient times has been the need for any company to get information from their surroundings. In a company, it is necessary to have information of use to decision-making as wellas to comply with tax obligations. This information is provided by the accounting.
Ethics is the part of the philosophy that rules man's actions in various situations of life, with the aim of leadingto good, therefore, professional ethics guides the actions of the man who exercises a profession.
Areas of performance:
a) Independent: It is said that theactivity of a public accountant is independent, when individually or in association with other colleagues, set up an office open to the public and freely contract their work, receive pay for through fees.b) Clerk: By the conclusion of an employment contract which obliges to develop certain tasks in exchange for payment. Such is the case of the comptroller, internal auditor, treasurer, etc.
The CPA began his work as a public official after the enactment of the 1917 Constitution. Public offices Public Accountant serving the state match that can occupy positions inprivate business. While the Government within the CPA working in a special way with the Ministry of Finance and Public Credit in the field of direct tax audit practice and in reviewing studies submittedby independent public accountants.
The hoarding of clients by large firms, the huge cost of mounting and maintaining a firm itself and especially the strong growth of economic groupsthat demand their services, have meant that the CPA, is engaged to an entity private.
The Public Accounts is the profession in the business world for people disciplined, orderly, honest, able to trialand doctrinal knowledge and high academic standards that apply their knowledge in private companies, government, national and international accounting firms and consulting where he managed financial,...