The Special Administrative Unit Central Board of Accountants, on the occasion of the commemoration of the day of the Colombian Public Accountant, sends an effusive greeting to the 205,859 Accountants with enabling professional card, to exercise with full competence the rights and obligations provided for in the legal rules governing the profession. We also extend the fraternal greeting, to the partners or shareholders of the 1,938 Legal Persons with authorized registration, to provide the services of the Public Accounting In the Republic of Colombia.
On this day of professional fraternity, we invite the accounting community to reflect on their role in taking responsibility, the various stakeholders, among others, professionals, academia, government as a regulatory body, standardizer and disciplinary authority, as well as the business community as preparers and users of information, in the process of convergence towards new accounting regulations under international financial reporting standards (IFRS) and Information Assurance (NIAS).
In this order of ideas, let us consider that in the development of joint construction work we are in the time of definitions, so that in concert we adopt, as enacted by law, the single and homogeneous system of high quality, consisting of accounting, financial information and information assurance standards, in the connotation of being understandable , reliable, transparent, comparable and useful for economic decision-making, in order to improve the productivity, competitiveness and harmonious development of the business community.
For the successful completion of the convergence process, it is necessary to integrate the autonomous roles of stakeholders, enunciating, as a discussion, that of the academy, as far as the updating and reform of curricular programmes is necessary, as far as the training and training of the professional is competent in the face of the challenge of accreditation for the professional exercise under international standards of information assurance. Similarly, entrepreneurs should consider the implications in productivity and organizational structure of regulatory changes involved in the new accounting and financial information model. We therefore consider that through the union organization of accountants, the interlocutory channel for the conclusion of the code of ethics and the regulatory standards of surveillance and control for the purpose of public accounting is exercised by those who are duly qualified.
Julio César Acuña, Director of UAE JCC