Análisis de las sanciones a profesionales de la Contaduría Pública en Colombia, en reconocimiento del régimen sancionatorio y la causalidad entre los años 2017-2023.

Abstract

The profession of the Public Accountant carries the crucial responsibility of operating with commitment, especially in the business and state areas, where they certify the authenticity and transparency of financial information; although this function is vital, there have been cases in which accountants contradict fundamental ethical values, particularly in relation to the responsibility conferred on them by law, such as the public faith, is for this reason that this research seeks to analyze the sanctions to professionals of the Public Accounting in Colombia, in recognition of the sanctioning regime and causality between the years 2017-2023, for this purpose a descriptive-study is madeanalytical based on the information reported by the Central Board of Accountants (JCC) in the periods mentioned, initially addressing a review of the Colombian legal framework from the perspective of sanctioning the public accountant, then a study is made of the situation of the sanctioning system to the Public Accountant and finally strategies are identified to reduce the problem that leads to the penalties of the Public Accountant in his professional practice, and that as a result an analysis matrix of 116 accountants sanctioned by the JCC is obtained, which leave in evidence a deficiency in the training process, either by their ignorance in the norm, lack of professional ethics or negligence in technical procedures; of which each of the cases allows to generate strategies based on an analysis of Weaknesses, Opportunities, Strengths and Threats.