Publicación:

Análisis de la participación del contador público en el lavado de activos

Resumen

This investigative work presents how the Public Accountant is involved with money laundering. One of the elements mentioned is the incidence of professional ethics in the actions of the accounting professional, as well as the obligations that this has such as social and corporate responsibility to prevent operations related to money laundering interfering in the development of its exercise professional. An analysis is carried out reflecting on how, from the accounting professional practice, one can be involved in money laundering and the consequences that this would go through when involved.