La figura del Experto Contable
- Francisco José Gracia Herreiz
- Marcón Antón Renart
ISSN: 1887-5696
Year of publication: 2015
Issue Title: La figura del experto contable: situación actual y perspectivas
Issue: 21
Pages: 11-20
Type: Article
More publications in: Revista de contabilidad y dirección
Abstract
Up today, it does not exist in Spain an official regulation to the figure of Expert Accountant, as it happens in other countries such as Germany, Portugal and France. In this paper we go in depth in this figure, analyzing who gives profile; the several activities the Expert Accountant could develop and the importance of training for these professionals. On the other hand, we pose in the present paper the need for the creation of this figure as a way to enhance and increase the prestige of the accounting profession in our country. This would also become a tool against intrusion and against the distrust generated by wrong practices. It will also be posed all different procedures for accreditation as Expert Accountant by the Consejo General de Economistas (CGE) and the Instituto de Censores Jurados de Cuentas de España (ICJCE).