Professional Ethics and Venezuelan Accounting Practice: A Documentary Analysis

Ana Z. Marquina Rodríguez () and Ana Alejandra Quintero ()
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Ana Z. Marquina Rodríguez: MSc. En Ciencias Contables por la Universidad de Los Andes. Universidad de Los Andes, Mérida,Venezuela.
Ana Alejandra Quintero: MSc. En Historia por la Universidad de Los Andes. Universidad de Los Andes, Mérida, Venezuela.

Economía, 2023, vol. 47, issue 51, 159-185

Abstract: This study examines the relevance of professional ethics and compliance with international accounting standards in the context of accounting practice in Venezuela. A documentary review was conducted at the headquarters of the College of Public Accountants of the State of Mérida, located in the Liberator Municipality. Venezuelan public accountants are subject to a regulatory framework that includes the Law on the Exercise of Public Accounting (1973), the International Standard on Assurance Engagements (ISAE 3000) and the Code of Professional Ethics, among others. The findings underscore the importance of adapting the Venezuelan legal framework to international standards and implementing continuous training programs to strengthen the competencies of accounting professionals.

Keywords: public accountant; ethics; regulations; ethical principles. (search for similar items in EconPapers)
JEL-codes: E49 H41 H69 K29 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:ula:econom:v:47:y:2023:i:51:p:159-185

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