Título :	Consolidación de normas en materia disciplinaria del contador público
Tipo de documento:	documento electrónico
Autores:	Mejía Tamayo, Erika, Autor ; Gómez Sanchez, Julián Andres, Asesor
Editorial:	Manizales [Colombia] : Universidad de Manizales*
Fecha de publicación:	2025
Colección:	RiDUM - Trabajos de Grado
Subcolección:	Pregrado en Contaduría Pública
Palabras clave:	Ley 43 de 1990  Ética del contador público  Sanciones a los contadores públicos
Resumen:	This research work thoroughly analyzes the disciplinary legal regime that guides and regulates the practice of the public accountant profession, explaining the principles of ethics that inform the aforementioned regime, both at the international level based on the International Ethics Standards Board for Accountants [IESBA], and at the national level with the study of Law 43 of 1990, along with a variety of decrees and concepts that, from both spheres, make up the ethical framework required of professional accountants, integrating into the body of the research the most relevant violations, the characteristics that individualize them, the principles that are violated based on the violations and the normative provisions that proclaim the obligation to observe the fullness of the normative framework studied here, concluding with a table that sets out all the norms, determines whether they are national or international, and finally, summarizes the purpose and objectives of each of them, so that students and professional accountants can find simple and easily explained accessto their ethical regulations and the sanctionsthat entail. Noncompliance with these regulations.
Tipo de medio :	Computadora
En línea:	https://ridum.umanizales.edu.co/handle/20.500.12746/7899
Link:	https://biblioteca.umanizales.edu.co/ils/opac_css/index.php?lvl=notice_display&i

Consolidación de normas en materia disciplinaria del contador público [documento electrónico] / Mejía Tamayo, Erika, Autor ; Gómez Sanchez, Julián Andres, Asesor . - Manizales [Colombia] : Universidad de Manizales*, 2025. - (RiDUM - Trabajos de Grado. Pregrado en Contaduría Pública) .

Palabras clave:	Ley 43 de 1990  Ética del contador público  Sanciones a los contadores públicos
Resumen:	This research work thoroughly analyzes the disciplinary legal regime that guides and regulates the practice of the public accountant profession, explaining the principles of ethics that inform the aforementioned regime, both at the international level based on the International Ethics Standards Board for Accountants [IESBA], and at the national level with the study of Law 43 of 1990, along with a variety of decrees and concepts that, from both spheres, make up the ethical framework required of professional accountants, integrating into the body of the research the most relevant violations, the characteristics that individualize them, the principles that are violated based on the violations and the normative provisions that proclaim the obligation to observe the fullness of the normative framework studied here, concluding with a table that sets out all the norms, determines whether they are national or international, and finally, summarizes the purpose and objectives of each of them, so that students and professional accountants can find simple and easily explained accessto their ethical regulations and the sanctionsthat entail. Noncompliance with these regulations.
Tipo de medio :	Computadora
En línea:	https://ridum.umanizales.edu.co/handle/20.500.12746/7899
Link:	https://biblioteca.umanizales.edu.co/ils/opac_css/index.php?lvl=notice_display&i