THE LAW 43 GIVES 1990 IT REGULATES THE PROFESSION OF THE PUBLIC BOOK-KEEPER, IT ESTABLISHES PROCEDURE ETHICS FOR THE RELATIONS WITH HIS COLLEAGUES

The Public Book-keeper must have always present that the behavior

With his colleagues not only it must be ruled by the strict ethics, but it has to

To be encouraged by a spirit of brotherhood and professional collaboration

And To have present that Sincerity, the Good faith and he reads Loyalty they are

Basic conditions for the free and honest exercise of the profession

Having in it counts the following directives:

* When the Public Book-keeper has knowledge of acts that commit an outrage

Against the professional ethics, committed by colleagues, it is in the obligation

Of making it know to the Central Meeting of Book-keepers, reaching in every

I marry the sufficient tests.

* No book-keeper I publish Public will be able to give an opinion or to think on acts

Executed or certified by another Public Book-keeper that it harms his

Moral integrity or professional capacity, if before to have requested for

Written the due explanations and explanations of whom it has acted

At first

*El Public Book-keeper will have to abstain from formulating concepts or

Opinions that in public, or private form tend to harm others

Public book-keepers, in his personal, moral or professional integrity.

* In the contests for the provision of professional services of one

Public book-keeper or of Companies of Book-keepers, it is legitimate

Competition, in the measure that the adjudication should to the quality of

It s services of the relating thing. Not even loyalist will be legitimate when

Adjudication obeys reductions later to the quoted value

Originally or to the free offer to be additional vices or Quoted.

*No Public Book-keeper will be able to remove the clientele of his colleagues for

Means des reads they.

* Everything. Public Book-keeper that acts before a client for account and order of

Another Public Book-keeper, it will have to abstain from receiving any class of

Remuneration without express authorization of the Public Book-keeper for whose

Account inter comes.

* The Public Book-keeper will not be able to offer work to employees or partners of

Other Public Book-keepers. Nevertheless, it will be able to contract freely to

Those persons that for That on own initiative request employment him.