Analysis of the panorama of the exercise of the profession of public accountant in the face of the economic crisis derived from the health emergency by Covid-19 in Colombia

Abstract

The crisis caused by the health emergency has meant that the governmental, professional, educational and in this sense the society itself has had to reinvent itself to continue living under the so-called new normality and that the economy, markets and finance continue to operate smoothly, without causing a delegitimization of processes and ruptures in the dynamics or areas of organizational, professional and business activity.
The objective of this research is to analyze the panorama of the exercise of the profession of the Public Accountant in the face of the economic crisis derived from the Covid-19 health emergency in Colombia for the search of solutions in the labor scenario. Based on this, it was carried out under a qualitative research with a documentary approach and a field approach that allowed in the first instance to know the current state of the problem addressed and in turn to obtain information from the Central Board of Accountants and the Technical Council of the Public Accounting Office, which made it possible to demonstrate the need for reinvention in the professional sector, the education sector and the business sector for Public Accountants in Colombia.