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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Main Authors: Helga Lidby Díaz Acosta, Juan Fernando López Sánchez
Format: Article
Language:English
Published: Universidad Libre 2019-06-01
Series:Revista Criterio Libre
Subjects:
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
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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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