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The aim of this paper is to present in a general context the axiological considerations on public faith due to the power delegated by the State on the public accountant; an attribution aiming at the transparency and security of economic facts regarding disclosure of information, in order to preserve the public interest. This bestows on the practitioner a special responsibility before the professional community as it has to do with the certainty and reliability in business relations and the accuracy of the information provided to the public. This level of confidence serves as support for the social and economic relations to prevent corruption and inaccuracy, which may cause financial breakdowns that have produced the collapse of empires, uncertainty in the institutions and instability of the economy.

Reflexiones axiológicas sobre el ejercicio profesional de la contaduría pública