LAS IRREGULARIDADES EN EL PROCEDIMIENTO DISCIPLINARIO DE LA UAE JUNTA CENTRAL DE CONTADORES
This investigative work will study and verify the Ethics Tribunal’s disciplinary procedure of the Accountants Central Joint Special Administrative Unit, entity in charge of the practice of professional accounting. With this in mind, the reader will be contextualized in the origins, hist...
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Format: | Article |
Language: | English |
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Universidad Libre
2019-06-01
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Series: | Revista Criterio Libre |
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Online Access: | https://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/5760/5355 |
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author | Helga Lidby Díaz Acosta Juan Fernando López Sánchez |
author_facet | Helga Lidby Díaz Acosta Juan Fernando López Sánchez |
author_sort | Helga Lidby Díaz Acosta |
collection | DOAJ |
description | This investigative work will study and verify the Ethics Tribunal’s disciplinary procedure of the Accountants Central Joint Special Administrative Unit, entity in charge of the practice of professional accounting. With this in mind, the reader will be contextualized in the origins, historical evolution, starting with the different normative reforms and the comparison of tribunals, or related entities of other countries, with the objective of identify the irregularities in the disciplinary procedures actually applied to survey the accounting profession in Colombia.For this purpose, it is a compilation of the documentation, the procedure is analyzed, it is compared with other laws that regulate this type of discipline, it is a rethinking, an end of the processes advanced by the Disciplinary Tribunal guarantees the rights of researchers and the principles of the accounting profession and the principles of disciplinary law |
first_indexed | 2024-04-12T11:14:57Z |
format | Article |
id | doaj.art-a969c502d2a54ed1adaf33f005f660ae |
institution | Directory Open Access Journal |
issn | 1900-0642 2323-0886 |
language | English |
last_indexed | 2024-04-12T11:14:57Z |
publishDate | 2019-06-01 |
publisher | Universidad Libre |
record_format | Article |
series | Revista Criterio Libre |
spelling | doaj.art-a969c502d2a54ed1adaf33f005f660ae2022-12-22T03:35:31ZengUniversidad LibreRevista Criterio Libre1900-06422323-08862019-06-01173099125https://doi.org/10.18041/1900-0642/criteriolibre.2019v17n30.5760LAS IRREGULARIDADES EN EL PROCEDIMIENTO DISCIPLINARIO DE LA UAE JUNTA CENTRAL DE CONTADORESHelga Lidby Díaz Acosta0Juan Fernando López Sánchez1Universidad del RosarioUniversidad Católica de ColombiaThis investigative work will study and verify the Ethics Tribunal’s disciplinary procedure of the Accountants Central Joint Special Administrative Unit, entity in charge of the practice of professional accounting. With this in mind, the reader will be contextualized in the origins, historical evolution, starting with the different normative reforms and the comparison of tribunals, or related entities of other countries, with the objective of identify the irregularities in the disciplinary procedures actually applied to survey the accounting profession in Colombia.For this purpose, it is a compilation of the documentation, the procedure is analyzed, it is compared with other laws that regulate this type of discipline, it is a rethinking, an end of the processes advanced by the Disciplinary Tribunal guarantees the rights of researchers and the principles of the accounting profession and the principles of disciplinary lawhttps://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/5760/5355disciplinary lawdue processexpirationpublic accountant |
spellingShingle | Helga Lidby Díaz Acosta Juan Fernando López Sánchez LAS IRREGULARIDADES EN EL PROCEDIMIENTO DISCIPLINARIO DE LA UAE JUNTA CENTRAL DE CONTADORES Revista Criterio Libre disciplinary law due process expiration public accountant |
title | LAS IRREGULARIDADES EN EL PROCEDIMIENTO DISCIPLINARIO DE LA UAE JUNTA CENTRAL DE CONTADORES |
title_full | LAS IRREGULARIDADES EN EL PROCEDIMIENTO DISCIPLINARIO DE LA UAE JUNTA CENTRAL DE CONTADORES |
title_fullStr | LAS IRREGULARIDADES EN EL PROCEDIMIENTO DISCIPLINARIO DE LA UAE JUNTA CENTRAL DE CONTADORES |
title_full_unstemmed | LAS IRREGULARIDADES EN EL PROCEDIMIENTO DISCIPLINARIO DE LA UAE JUNTA CENTRAL DE CONTADORES |
title_short | LAS IRREGULARIDADES EN EL PROCEDIMIENTO DISCIPLINARIO DE LA UAE JUNTA CENTRAL DE CONTADORES |
title_sort | las irregularidades en el procedimiento disciplinario de la uae junta central de contadores |
topic | disciplinary law due process expiration public accountant |
url | https://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/5760/5355 |
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