The public accountant is a servant of the state whose function is to bring and make known the financial and economic information of the company to the state and society, so that in it rests a high social responsibility, one of them is to enforce its ethical values. Therefore, this degree project focuses on investigating whether the public accountants of the Universidad Cooperativa de Colombia campus Apartadó 2021 comply with the code of ethics of the public accountant. A literature review was carried out that was relevant to the research points that were: ethics, code of ethics of the public accountant, social responsibility, public faith, law 43 of 1990. Each of the topics was exposed in detail so that understanding was gained and objectives could be met.