LAS IRREGULARIDADES EN EL PROCEDIMIENTO DISCIPLINARIO DE LA UAE JUNTA CENTRAL DE CONTADORES

Revista Criterio Libre

Juan Fernando López Sánchez¹  Helga Lidby Díaz Acosta² 

[1] Universidad Católica de Colombia;Universidad del Rosario;

关键词: disciplinary law;    due process;    expiration;    public accountant;   

DOI  :  https://doi.org/10.18041/1900-0642/criteriolibre.2019v17n30.5760

来源: DOAJ

【 摘 要 】

This investigative work will study and verify the Ethics Tribunal’s disciplinary procedure of the Accountants Central Joint Special Administrative Unit, entity inchargeofthepracticeofprofessionalaccounting.Withthisinmind,thereader will be contextualized in the origins, historical evolution, starting with thedifferentnormativereformsandthecomparisonoftribunals,orrelatedentities of other countries, with the objective of identify the irregularities in the disciplinary procedures actually applied to survey the accounting profession in Colombia.Forthispurpose,itisacompilationofthedocumentation,theprocedureisanalyzed, 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 guaranteestherightsofresearchersandtheprinciplesoftheaccountingprofession and the principles of disciplinary law

【 授权许可】

Unknown