The dilemma of the ethics of tax reviewer acting under a labor contract: The Colombian Case

Abstract

The purpose of this article is to analyze that thin line that limits compliance with the basic principles of professional ethics from the public accountant who works under the figure of the statutory auditor, in accordance with the provisions of article 37 of Law 43 of 1990 and article 211 of the Colombian Commercial Code, in accordance with article 41 of Law 43/90 and the Code of Ethics for Accounting Professionals issued by the International Federation of Accountants; more specifically, in relation to the principle of independence which is disfigured by the effects of the type of employment contract by which it is linked to the companies where it provides its professional services. The correct management of this employment relationship shows that the public accountant continues to be empowered to comply with the law to give public faith; or that; on the contrary, it is disabled by the mental dependence that prevents its work from being carried out with the objectivity established by the rules governing the profession.