Professionally, who is the Public Accountant?

Every man from his beginning and in all his stages of the life must assume the commitments that the same acquires, so much personal, social or in any professional area that carries out, to increase his confidence before the society. One of the most relevant values ​​is responsibility; which must be understood, from the perspective of a person who executes a free act, this in turn allows him to reflect, manage, guide and assess the consequences of his actions, obtaining as a result confidence, prestige, credibility, before the community.

The presence of threatening technological, scientific, social and economic changes can induce people to be affected by ambitions, desires for triumph, influenced by materialism, setting aside their principles, ethical and moral values; which is a challenge for professionals, more for those who have the responsibility to give public faith, on making financial decisions, optimizing the development and economic credibility of companies, such as Public Accountants.

The profession of public accountant arises because formerly the great gentlemen were accompanied by men of confidence, when dealing with important commercial operations, loans, financing, among others.

According to Colombia's Law 43 of 1990 "Regulation of the Public Accountant's Profession", in Article 1 defines the public accountant as:
The natural person who, by means of the registration that proves his professional competence in the terms of the present, is authorized to give public faith of facts related to the field of his profession, to pronounce on financial statements, to carry out the other activities related to accounting science in general.

The Public Accountant is a person, who is in charge of ordering, recording, analyzing and controlling all the financial information of a certain company or organization, in order to help make the most accurate decisions; for this reason it must assume the obligations that it contracted with third parties, such as social, legal, and administrative, to sustain its prestige and credibility.

Similarly; The Code of Professional Ethics of the Venezuelan Public Accountant, in its article 33, expresses the following:
The Public Accountant, whatever the field in which he acts, is responsible for his actions and considered guilty of an act of discredit for the profession, if in expressing his opinion on the matter he has examined or on any professional information ...

Now, the aforementioned article emphasizes that the Public Accountant is responsible at the moment of rendering his professional services, being guilty of any irregular fact that he may commit. The Chartered Public Accountant must always keep in mind the principles that must preside in the provision of his professional and personal service permanently.

In conclusion we can say that the public accountant must be an honest and direct person in the execution of their professional work, also be fair and not allow the influence of other individuals to nullify their objectivity. Must have and demonstrate complete mental independence and discretion, with respect to any interest that may be considered incompatible with the principles of integrity and objectivity. The responsibility is fundamental since it is one of the principles used for all levels of the accounting activity.

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