O Código de Ética Profissional do contador: a convergência entre o código de ética brasileiro e o internacional

Abstract

The act of practising a profession demands responsibility of conduct of each one of the members of the professional category, which is formalized through his code of ethics, where rights and duties are described in order to be carried out. Therewith the objective of this work did a thorough analysis on the convergence of the Brazilian and international codes of ethics. Through the bibliographical inquiry it was possible to identify points in common between both like his objectives, the competences of the accountant and the integrity of the professional. What is concluded after the comparison, is that the Brazilian code still precise to be more detailed in order to converge more and more with the international, which brings stability to the professional of the area at any place of the world that will act. Besides, it is possible to affirm that the reform and constant updating in both codes is extremely important considering the quick technological, population and consequently professional development.