CPA ethics, the first line of defense in the fight against corruption

El Contador Público en su rol de Revisor Fiscal, tiene una responsabilidad social para con los colombianos dada su labor de atestiguar y dar fe pública sobre los hechos económicos que desarrollan los diferentes entes económicos; y considerando que Colombia según Transparencia Internacional en su Índice de Percepción de la Corrupción 2020 califica al país con 39 puntos sobre 100, mostrando lo poco que ha avanzado Colombia en su lucha contra la Corrupción; dado este ambiente socioeconómico el Contador Público debe de reflexionar y romper paradigmas sociales a fin de lograr un aporte real desde su ética profesional para que desde valores y principios elevados procurar contribuir a una correcta distribución de la riqueza que lamentablemente se queda en manos de los corruptos que han llegado a corromper a algunos profesionales contables mediante presiones indebidas de toda índole.The Public Accountant in his role as Statutory Auditor, has a social responsibility to Colombians given his work of witnessing and giving public faith on the economic facts developed by the different economic entities; and considering that Colombia according to Transparency International in its Corruption Perception Index 2020 rates the country with 39 points out of 100, showing how little progress Colombia has made in its fight against Corruption; Given this socioeconomic environment, the Public Accountant must reflect and break social paradigms in order to achieve a real contribution from his professional ethics so that from high values and principles to seek to contribute to a correct distribution of wealth that unfortunately remains in the hands of the corrupt who have come to corrupt some accounting professionals through undue pressure of all kinds