La evolución del papel del contador público frente al proceso de globalización en Colombia a partir de la apertura económica de 1991

Abstract

This document is a timeline, how has been the evolution of the CPA as a result of economic changes that Colombia has suffered since the economic opening in president Cesar Gaviria Trujillo government in 1991. The work collects information from internet, magazines, laws and regulations issued by the government and do an investigation of the issue raised. The methodology used to carry out the research was focused on the qualitative method based on theoretical principles using methods of obtaining information in depth, to achieve this; the research was divided into three phases included: collect, analyze and interpret the information. The work may be of interest to future students because it emphasizes the importance of showing the professional accounting within organizations worldwide. We present a summary of the legislation in Colombia has framed the professionals in this area, then they trade agreements that Colombia has had in recent years and its influence on the finance. To conclude, analyze the importance of constant updating to be assumed by Public Accountants derived from economic and politics changes.