CURSO:
MARKETING
TEMA:
CODIGO DE ETICA DEL CONTADOR V
CICLO: CARLOS GONZALEZ
DOCENTE:
CHAVEZ
ESTUDIANTE:
CHRISTIAN PAREDES PAREDES CHIMBOTE-PERU 2015
TRODUCCION INDICE
CARATULA....................................................................................................................1 INDICE...........................................................................................................................2 INTRODUCCION...........................................................................................................4 BASE LEGAL.................................................................................................................5 TITULO TITULO PRELIMINA PRELIMINAR........ R................... ..................... ..................... ..................... ..................... ..................... ...................................... ............................ 6 DE LOS PRINCIPIOS FUNDAMENTALES FUNDAMENTALES DE LA ÉTICA PROFESIONAL...... PROFESIONAL........... .......... .....6 6 TITULO TITULO I................... I.............................. ..................... ..................... ..................... ..................... ..................... ..................... ..................... ........................... ................. 8 DEL ALCANCE, ALCANCE, APLICACIÓN APLICACIÓN Y NORMAS GENERALES DE ETICA PROFESIONAL. PROFESIONAL. 8 CAPITULO CAPITULO I................... I............................. ..................... ...................... ..................... ..................... ..................... ....................................... ............................. 8 DEL ALCANCE Y APLICACIÓN.................................................................................8 CAPITULO CAPITULO II.................. II............................. ..................... ..................... ..................... ..................... ..................... ....................................... ............................. 9 DE LAS NORMAS GENERALES DE ÉTICA..............................................................9 SUB-CAP SUB-CAPTULO TULO I................... I............................. ..................... ..................... ..................... ..................... .................................... .......................... 1! DE LA RESPONSABILIDAD PROFESIONAL.......................................................1! SUB-CAP SUB-CAPTULO TULO II................ II........................... ..................... ..................... ..................... ..................... ...................................... ........................... 1! DEL SECRETO PROFESIONAL..........................................................................1! SUB-CAPITULO III................................................................................................11 DE LA INDEPENDENCIA DE CRITERIO..............................................................11 SUB-CAPTULO I"...............................................................................................12 DE LA RELACIÓN CON OTROS COLEGAS........................................................12 TTULO TTULO II.................. II............................. ..................... ..................... ..................... ..................... ..................... ..................... ....................................14 .........................14 DEL CAMPO DE LA PROFESIÓN...............................................................................14 CAPTULO CAPTULO I................... I............................. ..................... ...................... ..................... ..................... ..................... ..................................... ........................... 14 DE LAS ACTI"IDADES PROFESIONALES E#ERCIDAS EN RELACION DE DEPENDEN DEPENDENCIA. CIA........... ..................... ..................... ..................... ...................... ..................... ..................... ....................................... ............................ 14 CAPTULO CAPTULO II.................. II............................. ..................... ..................... ..................... ..................... ..................... ..................................... ........................... 15 EL CONTADOR P$BLICO Y SUS ACTI"IDADES PROFESIONALES E#ERCIDAS EN FORMA INDEPENDIENTE.................................................................................15 TTULO TTULO III................ III........................... ..................... ..................... ..................... ..................... ..................... ..................... ..................... .......................... ................ 16 DE LA RETRIBUCIÓN ECONÓMICA Y ANUNCIO DE SER"ICIOS PROFESIONALES...................................................................................................16 CAPTULO CAPTULO I................... I............................. ..................... ...................... ..................... ..................... ..................... ..................................... ........................... 16 DE LA RETRIBUCIÓN ECONÓMICA.......................................................................16 CAPITULO CAPITULO II.................. II............................. ..................... ..................... ..................... ..................... ..................... ..................................... ........................... 1%
DEL ANUNCIO DE SER"ICIOS PROFESIONALES................................................1% TTULO I"....................................................................................................................18 DE LAS INFRACCIONES AL CÓDIGO DE ÉTICA Y SANCIONES..............................18 CAPITULO I............................................................................................................. 18 DE LAS INFRACCIONES.........................................................................................18 CAPTULO II............................................................................................................ 2! DE LAS SANCIONES...............................................................................................2! TTULO ".....................................................................................................................21 DE LOS ORGANOS INSTITUCIONALES....................................................................21 CAPTULO I............................................................................................................. 21 DEL COMITÉ DE ÉTICA PROFESIONAL................................................................21 CAPTULO II............................................................................................................ 21 DEL TRIBUNAL DE &ONOR....................................................................................21 CAPTULO III........................................................................................................... 22 DEL CONSE#O DIRECTI"O....................................................................................22 DISPOSICIONES FINALES.........................................................................................22 DISPOSICION TRANSITORIA.....................................................................................2' CONCLUCIONES........................................................................................................24
INTRODUCCION
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BASE LEGAL
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CÓDIGO DE ETICA PROFESIONAL TITULO PRELIMINAR DE LOS PRINCIPIOS FUNDAMENTALES DE LA ÉTICA PROFESIONAL E0 C+(7 P?/0) C0*)(7, 7*/* :<0) /0)()(*+* 0 P)+)<) F:+7(*+(0* ):)*+*
1.- INTEGRIDAD.- E0 <)+)<) 7* I+*)7(7 )<+* /* 7 C+(7 P?/0) C0*)(7, 0( /0)()+ 7* * : > ;+* *+ : *0()+* <*)+(0*. L( I+*)7(7 /0)( ( :* *0 C+(7 P?/0) C0*)(7, *( </ * )+(;(/0* *+ 7 : (.
Es cumplir !"!s pri#cipi!s $ic!s %u& si'u&# ( c!#i#u(ci)# & i#clusi*& cumplir m+s (ll+ "& l! %u& l( l&, &i'&. I#&'ri"(" &s s&r r&c! si#c&r! , /us!. Es s&r 0!#&s! c!# &l m&"i! (mi&#&. 2.- OB3ETI4IDAD.- E0 C+(7 P?/0) C0*)(7, + 7*/* <*)) :* 0 (3)), +0) 7* )+*H 0( )+0:*+)( )+7*/)7( 7* *0))+* : :)) <*)+(0* 7* +*). E0 C+(7 P?/0) C0*)(7, 7*/* (:( )*<* + )+7*<*+7*+)( *+ : (+*( 7* <*+( > *+), (+*+)*+7 : <))+* )+ (7)) 0( )+*3*+)+ 7* **.
Es uili5(r l( r(5)# l( l)'ic( p(r( !m(r "&cisi!#&s , #! &l c!r(5)# #i muc0! m&#!s l!s s&#imi&#!s. Es si#c&r(rs& c!# u#! mism! , l!s "&m+s. O/&i*i"(" &s s&r &%ui(i*! &s l! "& Di!s p(r( Di!s l! "& l!s 0!mr&s p(r( l!s 0!mr&s , l! "&l C$s(r p(r( &l C$s(r. 6.- COMPETENCIA PROFESIONAL 7 DEBIDO CUIDADO.- E0 C+(7 P?/0) C0*)(7, )*+* *0 7*/* 7* (+*+* : ;(/)0)7(7* > +))*+ <*)+(0* *+ *0 (0 +)3*0, <(( (*:( :* *0 0)*+* *<0*(7 *)/( :+ *3)) <*)+(0 <**+* /((7 *+ 0( <)(, H+)( > 0*)0()+ 3)*+*. E0 (+*+))*+ 7* 0( C<**+)( P*)+(0 *:)** 7* +))*+ (:(0)=(7 > 7* :+ *+*+7))*+ (7*:(7 ( 0( H+)( > +( <*)+(0*.
El c!#("!r i&#& l( !li'(ci)# "& (cu(li5(rs& c("( "8( , m(#&#&rs& (l (#! "& l!s 9lim!s (c!#&cimi&#!s p(r( p!"&r ri#"(r &l s&r*ici! "& c(li"(" %u& #u&sr!s cli&#&s ! &mpl&("!r &s+# &sp&r(#"!. :.- CONFIDENCIALIDAD.- E0 C+(7 P?/0) C0*)(7, 7*/* *<*( 0( +)7*+)(0)7(7 7* 0( )+()+ /*+)7( *:0(7 7* : *0()+* <*)+(0*, > + 7*/* *3*0( *( )+()+ ( **, (03 :* *)( :+ 7*/* 0*(0 <*)+(0. E0 C+(7 P?/0) C0*)(7, 7*/* ( 7( 0( *7)7( +**()( <(( (*:( :* *0 *:)< /( : +0 > 0( <*+( 7* 0( :(0* /)*+* (*( (<>, *<**+ *0 7*/* 7* C+)7*+)(0)7(7.
C!m! c!#("!r&s p9lic!s , l8"&r&s "& 'rup!s &s $ic! m(#&#&r &# c!#;i"&#ci(li"(" l( i#;!rm(ci)# %u& m(#&/(m!s , #! "i*ul'(rl! c!# simplici"(" ( &rc&r!s si# #i u#( !r"&# l&'(l ! pr!;&si!#(l. <.- COMPORTAMIENTO PROFESIONAL.- E0 C+(7 P?/0) C0*)(7, 7*/* :<0) *+ ( /0)()( 0( 0*>* > *0(*+, > 7*/* *;(=( :(0:)* ()+ :* 7*(*7)* ( 0( <*)+. E0 C+(7 P?/0) C0*)(7, 7*/* * ;+* > )+* > + 7*/* *(0)=( ()()+* *(*(7( /* 0 *3)) :* <:*7*+ **, 0( (0))()+* :* <**, 0( *<*)*+)( /*+)7(. E0 C+(7 P?/0) C0*)(7, 7*/* (( ( : C0*( + +)7*()+, 7***+)( > (+)*()+* 7* *(. E0 C+(7 P?/0), 7*/* 0(/( + : C0*( : ( <*+( *+ 0( 7):)+ 7* 0 +))*+, <(( 0( +*:)+ 7* :+ ) )+.
El r&sp&! muu! &s u#( "& l(s #!rm(s m+s imp!r(#&s %u& "&&# cumplir l!s C!#("!r&s P9lic!s p!r%u& &s (s8 c!m! "(m!s mu&sr(s "& (p&'! ( l!s m+s &l&m&#(l&s pri#cipi!s $ic!s. D&& pr&*(l&c&r su r(! si#c&r! , 0!#!r(l&. E#r& l!s pr!;&si!#(l&s "&& &isir l( (rm!#8( , &sim(ci)# pu&s $s!s s!# &l r&sul("! "& l(s u&#(s r&l(ci!#&s pr!"uc! "& l(s (cu(ci!#&s ci*ili5("(s r&'i"(s p!r #!rm(s pr&&s(l&ci"(s.
TITULO I DEL ALCANCE APLICACIÓN 7 NORMAS GENERALES DE ETICA PROFESIONAL CAPITULO I DEL ALCANCE 7 APLICACIÓN A:0 1. L( +( +*+)7( *+ *0 <**+* C7) 7* E)( P*)+(0, + (<0)(/0* ( 0 )*/ 7* 0 C0*) 7* C+(7* P?/0) 7*0 <( *+ *0 **)) 7* 0( <*)+, (+ *+ ( )+7)3)7:(0 ()(7(. A:0 2. E0 C+(7 P?/0) C0*)(7 * /0)(7 ( (7*:( : ()3)7(7* <*)+(0* ( 0( +( *(/0*)7( *+ *0 <**+* C7) 7* E)( P*)+(0. A:0 '. E0 <**+* C7) *:0( *0 **)) <*)+(0 7*0 C+(7 P?/0) C0*)(7 (+ *+ ( )+7*<*+7)*+* *+ *0()+ 7* 7*<*+7*+)(, )H+70* (<0)(/0* ( :(0:)*( :* *( 0( ( :* (7<* : ()3)7(7 <*)+(0 > 0( ( +(:(0*=( 7* 0( *)/:)+ :* <*)/(. E* C7), ()), +( 0( *0()+* <*)+(0* 7*0 C+(7 P?/0) C0*)(7 + : 0*( 7* <*)+. A:0 4. L C+(7* P?/0) C0*)(7 :*, (7* 7*0 **)) 7* 0( <*)+, **=(+ ( : ( <*)+*, 7*/*+ ((( 0( +( H)( :* *J(0( ** C7) <(( *0 7*(00 7* 0( ()3)7(7 7* C+(7 P?/0), )+7*<*+7)*+**+* 7* (:*00( :* )(+ *0 **)) 7* 0( <*)+ <*)+* :* **=(.
Aplic(ci)# U#i*&rs(l "&l C)"i'!. Es& C)"i'! "& $ic( Pr!;&si!#(l &s (plic(l& ( !"! C!#("!r P9lic! p!r 0&c0! "& s&rl! si# imp!r(r l( 8#"!l& "& su (ci*i"(" ! &sp&ci(li"(" %u& culi*& (#! &# &l &/&rcici! I#"&p&#"i&#& ! cu(#"! (c9& c!m! ;u#ci!#(ri! ! &mpl&("! "& i#siuci!#&s p9lic(s ! pri*("(s ((rc( (mi$# ( l!s C!#("!r&s P9lic!s %u& ("&m+s "& &s( &/&r5(# !r( pr!;&si)#
I#"&p&#"&#ci( "& cri&ri!. Al &pr&s(r cu(l%ui&r /uici! pr!;&si!#(l &l C!#("!r P9lic! (c&p( l( !li'(ci)# "& s!s&#&r u# cri&ri! lir& & imp(rci(l. CAPITULO II DE LAS NORMAS GENERALES DE ÉTICA A:0 5. E+ *0 **)) <*)+(0, *0 C+(7 P?/0) C0*)(7 (:( + </)7(7 > /:*+( *, (+*+)*+7 *0 ;+, 7)+)7(7 > (<()7(7 <*)+(0, /*3(+7 0( +( 7*0 C7) 7* H)( *+ 7 : (. A:0 6. N)+?+ )*/ 7* 0( 7*+ <7 ;(* 7*0(()+*
C(li"(" Pr!;&si!#(l "& l!s r((/!s. E# l( pr&s(ci)# "& cu(l%ui&r s&r*ici! s& &sp&r( "&l C!#("!r P9lic! u# *&r"("&r! r((/! pr!;&si!#(l p!r l! %u& si&mpr& &#"r+ pr!;&si)#
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SUB-CAP>TULO I DE LA RESPONSABILIDAD PROFESIONAL A:0 9. L C+(7* P?/0) C0*)(7 *+ *0 **)) 7* :+)+* )*/ 7*0 C+* D)*)3 7* : *<*)3 C0*) P*)+(0*, *(+ <*+7)7 7*+ 7* 0 (0(+* 7*0 P**+* C7) :(+7 (K T(+*7(+ *0 E(: > R*0(*+ I+):)+(0* /K N )+*+ (0 C)H 7* É)( P*)+(0 /* <* (7)+)()3 > <* <*+(0* :* :3)*(+ *+ : > (+)+* (7)+)()3( > <*+(0* +*+)7( 3)*+* K C:(+7 * :)0)* )+7*/)7(*+* 0 *: > + (03(:(7* (7*:(7(*+* *0 <()+) 7*0 C0*). A:0 1!. E0 C+(7 P?/0) C0*)(7 :* (?* (+ *+ :+)+ )+7*<*+7)*+* *+ *0()+ 7* 7*<*+7*+)(, (:) *<+(/)0)7(7 <*)+(0 *+ *0()+ ( : )+*, 7)*+*, 7*0(()+* :(7(, *., :* *H+ **+7(7 < H0. A:0 11. N)+?+ C+(7 P?/0) C0*)(7, *( :(0 :** 0( (:( )3, <7 **+* 0)/ +) 7:*+()+ +(/0* 7* : 0)*+*, < ((* 7* :+( (<<)()+ )+7*/)7(. C:(0:)* 7)**+7 + : 0)*+* 7*/* 7)0:)7(* *+ *0 :* *<+7)*+* > (+* 0( (:)7(7 <**+*.
El C!#("!r P9lic! si&mpr& (c&p(r+ u#( r&sp!#s(ili"(" p&rs!#(l p!r l!s r((/!s ll&*("!s ( c(! p!r &l ! r&(li5("!s (/! su "ir&cci)#.
SUB-CAP>TULO II DEL SECRETO PROFESIONAL A:0 12. E0 C+(7 P?/0) C0*)(7 )*+* 0( /0)()+ 7* :(7( *0 ** <*)+(0 > 7* + *3*0( < +)+?+ )3 0 ;*;, 7( ):+(+)( 7* 0 :* *+( +))*+ *+ *0 **)) 7* : <*)+, **< (:*00( )+()+ *:*)7( < 0( (:)7(7* :)7))+(0* <**+* < (+7( 7* 0( L*>.
A:0 1'. N)+?+ C+(7 P?/0) C0*)(7 <7 /*+*))(* ;()*+7 : 7* 0( )+()+ :* /*+( *+ *0 **)) 7* 0( <*)+, +) <7 :+)( 7);( )+()+ ( ( <*+( :* <:7)*(+ /*+* <3*; 7* 0( )(. A:0 14. E0 C+(7 P?/0) C0*)(7 <7 +:0( )+*(/)( )<*)+* + 0*( *+ :*)+* 7* )*) 7* 7)+(, <* + 7*/* <<)+( 7( :* )7*+)):*+ ( 0( <*+( *+)7(7* 7* 0( :* * (*, (03 :* * :*+* + *0 +*+))*+ (:)=()+ *<*( 7* 0 (0:7)7 )+**(7.
El C!#("!r P9lic! i&#& l( !li'(ci)# "& 'u(r"(r &l s&cr&! pr!;&si!#(l , "& #! r&*&l(r p!r #i#'9# m!i*! l!s 0&c0!s "(!s ! circu#s(#ci(s %u& &#'( c!#!cimi&#!s &# &l &/&rcici! "& sus pr!;&si)# ( m&#!s %u& l! (u!ric&# l!s i#&r&s("!s &c&p! p!r l!s i#;!rm&s %u& &s(l&5c(# l(s l&,&s r&sp&ci*(s.
SUB-CAPITULO III DE LA INDEPENDENCIA DE CRITERIO A:0 15. E0 C+(7 P?/0) C0*)(7 *+ *0 7**<*J 7* : :+)+*, :(0:)*( :* *( *0 (< 7* (:()+, 7*/* (+*+* )+7*<*+7*+)( 7* )*), *)*+7 *0 (> (7 7* /*)3)7(7 * )<()(0)7(7. S: (:()+*, )+* > 7)*+* 7*/*+ /((* *+ ;*; 7*/)7(*+* </(/0* *+ (<0)()+ 7* 0( N( I+*+()+(0* 7* C+(/)0)7(7 NICK, N( I+*+()+(0* 7* I+()+ F)+(+)*( NIIFK > 7* 0( N( I+*+()+(0* 7* A:7)( NIAK ( , 7* 0( H+)( +(/0* (</(7( < 0( <*)+ *+ 0 +* +()+(0* * )+*+()+(0*. A:0 16. S* +)7*( :* + ;(> )+7*<*+7*+)( 7* )*) +) )<()(0)7(7 <(( *<*( :+( <)+)+ (*( 7*0 (:+ :* * ** ( : +)7*()+ *+ :+)+ 7* A:7), :(+7 *0 C+(7 P?/0) C0*)(7 *( <()*+* +(+:+* 0(*(0 )+ 0))()+ 7* (7, 7*0 <<)*()
) <)+)<(0 7* 0( *+)7(7 7* (0?+ 7)*, (7)+)(7, **+* :+)+(). A:0 1%. T(< * +)7*( :* ;(> )+7*<*+7*+)( 7* )*), :(+7 *0 C+(7 P?/0) C0*)(7, (:(+7 A:7) I+7*<*+7)*+*, *H 3)+:0(7 *+)( (7)+)()3(*+* + 0( *+)7(7 : )0)(0* > + : 7)*)3, :(+7 * <<)*() 7* 0( *<*( *+( 3)+:0()+ + *00( *+ (7 (0, :* <:*7( (*( : 0)/*(7 7* )*). A:0 18. L( 0(/ 7*0 C+(7 P?/0) C0*)(7 P*) C+(/0* #:7))(0 7*/* * /*)3( * )<()(0, > : (:()+ 7*/* * *:(7( *+* ( 0( )+*3*+)+ 7* 0*(.
M(#i;i&s( %u& s& c!#si"&r( %u& #! 0(, i#"&p&#"&#ci( "& cri&ri! #i imp(rci(li"(" p(r( &pr&s(r u#( !pi#i)# (c&rc( "&l (su#! %u& s& s!m&& ( su c!#si"&r(ci)# &# ;u#ci)# "& Au"i!r. Cu(#"! &l C!#("!r P9lic! s&( p(ri&#& c!#s(#'u8#&! ! c!l(&r(l si# limi(ci)# "& 'r("! "&l pr!pi&(ri! ! s!ci! pri#cip(l "& l( &#i"(" ! "& (l'9# "ir&c!r ("mi#isr("!r '&r&#& ! ;u#ci!#(ri! (mp!c! s& c!#si"&r( %u& 0(, i#"&p&#"&#ci( "& cri&ri! cu(#"! &l C!#("!r P9lic! (cu(#"! c!m! Au"i!r I#"&p&#"i&#& &s$ *i#cul("! &c!#)mic( ! ("mi#isr(i*(m&#& c!# l( &#i"(" ! sus ;ili(l&s , c!# sus "ir&ci*!s ! cu(#"! &s pr!pi&(ri! "& l( &mpr&s( ! &#'( *i#cul(ci)# c!# &ll( &# 'r("! (l %u& pu&"( (;&c(r su li&r(" "& cri&ri!. Disp!#& %u& l( l(!r "&l C!#("!r P9lic! c!m! P&ri! C!#(l& 3u"ici(l "&& s&r !/&i*( & imp(rci(l , su (cu(ci)# "&& s&r m&sur("( ;r&#& ( l( i#&r*&#ci)# "& !r!s c!l&'(s. I#"ic( %u& &l C!#("!r P9lic! p!"r+ (s!ci(rs& p(r( &l &/&rcici! pr!;&si!#(l "& (cu&r"! ( l!s "isp!sii*!s l&'(l&s *i'&#&s , l!s %u& ri/(# &# &l ;uur! p(r( #u&sr( pr!;&si)# l( s!ci&"(" ! &su"i! "&&r+ "(rs& ( c!#!c&r c!# &l #!mr& "& u#! ! m+s "& sus mi&mr!s pu"i&#"! (=("ir l( c(li;ic(ci)# "& C!#("!r&s P9lic!s.
SUB-CAP>TULO I4 DE LA RELACIÓN CON OTROS COLEGAS A:0 19. E0 C+(7 P?/0) C0*)(7 <7 ()(* <(( *0 **)) <*)+(0, 7* (:*7 (0 7)<))3 0*(0* 3)*+* > 0 :* )(+ *+ *0 :: <(( +:*( <*)+. L( )*7(7 *:7) 7*/* 7(* ( +* + *0 +/* 7* :+ 7* : )*/ > : )+))(0*, 7*/)*+7 (J(7) 0( *<*)+ 7* C+(7* P?/0) C0*)(7. N)+?+ C+(7 P?/0) C0*)(7 <7 * ) 7* 7* :+( S)*7(7 7* C+(7* P?/0) C0*)(7. A:0 2!. E0 C+(7 P?/0) C0*)(7 7*/* (/*+** *+ ( (/0:( 7* :0( <)+)+*, *+() :)) +*()3 /* 0( )+*3*+)+ <*)+(0 )7+*)7(7 7* 0*(. C:(0:)* <)+)+ /* *0 <():0( 7*/* * *<*(7( (+* 0( )+(+)( <*)+*+* 7*0 C0*) P*)+(0 *<+7)*+*. A:0 21. L +/* > (<*00)7 7* 0 ) *)(7 (00*)7, < +)+?+ )3, <7+ (+*+** *+ 0( 7*+)+()+ (=+ )(0 7* 0( )*7(7 ( :* ;(>(+ <**+*)7. A:0 22. E+ 0( )*7(7* 7* <*)+(0* 0 <7+ :)/) **+7( 0 )+* > *(7 )+(+)* :)*+* <**+ :0 <*)+(0 7* C+(7 P?/0) (7 < :+( :+)3*)7(7 <*:(+( 7*0 *(+* *3(0)7(7 +* ( 0*> > 7*/)7(*+* 0*)(7 * )+)( 0( )*7(7 *+ *0 *) *<+7)*+* 7*0 C0*) *+ :* **=( ;(/):(0*+* 0( <*)+. A:0 2'. C:(+7 :+( S)*7(7 7* A:7))( * (+)+(7( + :<*+)+ < :+( *+)7(7 7* +0 :<*3))+ 7*0 E(7 < *0 :* :7))(0, 7);( (+)+ * (<0)(7( ( 0 ) :* ;(>(+ )(7 *0 +( < *3)) <*)+(0*, *0 D)(*+, I+* : *:)3(0*+*. A:0 24. L( (+)+ )<:*( > +*+)7( ( :* * *)** *0 (:0 (+*) * )+)( *+ *0 R*) 7* S)*7(7* 7* A:7))( 7*0 C0*) P*)+(0 *<+7)*+*.
Ni#'9# C!#("!r P9lic! p!"r+ s&r s!ci! "& m+s "& u#( S!ci&"(" "& C!#("!r&s P9lic!s. Disp!#& %u& &l C!#("!r P9lic! "&&r+ (s&#&rs& &# ;!rm( (s!lu( "& ;!rmul(r !pi#i!#&s c!m&#(ri!s ! /uici!s #&'(i*!s s!r& l( i#&r*&#ci)# pr!;&si!#(l ! i"!#&i"(" "& !r! c!l&'(. Cu(l%ui&r !pi#i)# s!r& &l p(ricul(r "&&r+ s&r &pr&s("( (#& l(s i#s(#ci(s p&ri#&#&s "&l C!l&'i! "& su C!l&'i(ci)#. M(#i;i&s( %u& &# l(s s!ci&"("&s "& pr!;&si!#(l&s s!l! p!"r+# suscriir ! r&;r&#"(r l!s i#;!rm&s , &s("!s ;i#(#ci&r!s %ui&#&s p!s&&# 8ul! pr!;&si!#(l "& C!#("!r P9lic! !!r'("! p!r u#( u#i*&rsi"(" p&ru(#( ! "&l &r(#/&r! r&*(li"("! c!#;!rm& ( l&, , "&i"(m&#& c!l&'i("! & i#scri( l( s!ci&"(" &# &l r&'isr! c!rr&sp!#"i&#& "&l C!l&'i! &# %u& &/&r5( 0(iu(lm&#& l( pr!;&si)#. I#"ic( %u& cu(#"! u#( S!ci&"(" "& Au"i!ri( &s s(#ci!#("( c!# susp&#si)# p!r u#( &#i"(" "& c!#r!l ! sup&r*isi)# "&l Es("! ! p!r &l ;u&r! /u"ici(l "ic0( s(#ci)# s&r+ (plic("( ( l!s s!ci!s %u& 0(,(# ;irm("! &l c!#r(! p!r s&r*ici!s pr!;&si!#(l&s &l Dic(m&# I#;!rm& ! su &%ui*(l&#& l( s(#ci)# impu&s( , c!#s&#i"( s&r+ i#scri( &# &l R&'isr! "& S!ci&"("&s "& Au"i!ri( "&l C!l&'i! c!rr&sp!#"i&#&. T>TULO II DEL CAMPO DE LA PROFESIÓN A:0 25. E0 C+(7 P?/0) C0*)(7 *+ : +7))+ 7* ;/)0, <:*7* *** : ()3)7(7* <*)+(0* (K E+ *0()+ 7* 7*<*+7*+)(. /K E+ ( )+7*<*+7)*+*
CAP>TULO I DE LAS ACTI4IDADES PROFESIONALES E3ERCIDAS EN RELACION DE DEPENDENCIA A:0 26. E0 C+(7 P?/0) C0*)(7 :* **=( : ()3)7(7* <*)+(0* *+ *0()+ 7* 7*<*+7*+)( 7*/* *+( <*(+*+**+* 0( +)*+)( )/:()( 7* : *<0*(7 >, ()), (+*+** (:(0)=(7 *+ 0 +))*+ )+;**+* ( 0( *( 7*0 *3)) <*)+(0 :* <*(. A:0 2%. E0 C+(7 P?/0) C0*)(7 :* **=( 0( 7*+)( *+ (0:+( )+):)+ *7:()3(, *+7 /*)3 <)7)(0 *+*J( 0( +( > <)+)<) :* )*+ 0( <*)+ > 0( +( 7* H)( <*)+(0. D*/* )<() *+*J(+=( H+)(, )*+)( > :+7(*+(0*+* ;:(+)( <(( 0 :(0 * (+*+7 <*(+*+**+* (:(0)=(7 > 7* *( (+*( +)/:) ( 0( 7):)+ > 7*(00 7* 0( <*)+ +(/0*.
CAP>TULO II EL CONTADOR P?BLICO 7 SUS ACTI4IDADES PROFESIONALES E3ERCIDAS EN FORMA INDEPENDIENTE A:0 28. P(( ** 7* 0( )+*<*()+ 7*0 **)) 7* 0( ()3)7(7* <*)+(0* *+ ( )+7*<*+7)*+*, * +)7*( (0 :(+7 0( (:()+ 7*0 C+(7 P?/0) C0*)(7 + * :/7)+(7( ( 0 (+ 7* 7)*)+ ( 0 :)) 7* : 0)*+*. A:0 29. E0 C+(7 P?/0) C0*)(7 :* **=( *+ ( )+7*<*+7)*+* 0( <*)+, + *<*( : <)+)+ <*)+(0 /* 0 *(7 )+(+)* /* :(0:)* ( )+()+ )+(+)*( <0**+()(, ) *0 *(*+ 7* 7); *(7 )+()+ + ;( )7 <()(7 < H0, /( : :<*3))+. A:0 '!. E0 7)(*+, )+* : <)+)+ 7*0 C+(7 P?/0) C0*)(7 7*/* * *7((7 7* (0 (+*( :* *<** 0((*+* : <)+)+ <*)+(0 /* *0 <():0(, *+ +7(+)( + 0( +( > <*7))*+ (</(7 <(( 0( <*)+ +(/0*.
A:0 '1. E0 C+(7 P?/0) C0*)(7 + <*)) :* * <**+* *(7 )+(+)*, 7:*+ )+* *+ <(<*0 + : */** :(+7 + ;(>(+ )7 :0(7 *()+(7 < H0. A:0 '2. E0 C+(7 P?/0) C0*)(7 :* *+)*+7 +))*+ <(( 7)()+( *(7 )+(+)* ( :+( )( *;( *+ :* ;(>(+ )7 *()+(7 < : C+(7* P?/0), *3)( 7); *+(, (03 ( 7* **+* *<*)(0* 7* :*=( (>, + +))*+ *<* *) 7*0 C0*) 7* C+(7* P?/0) (0 :* <**+**, (+* 7* )+))( : 0(/*. A:0 ''. N)+?+ C+(7 P?/0) C0*)(7 :* **=( 0( <*)+ *+ ( )+7*<*+7)*+*, <*)) (:( *+ : +/* ( <*+( 7))+( :* + *( : *<**+(+* 7*/)7(*+* (*7)(7 *<0*(7 /( : (:)=()+ > *<+(/)0)7(7. A:0 '4. E0 C+(7 P?/0) C0*)(7 + <7 *(0)=( +)+?+ )< 7* (/( 7* (:7))( <*)(* +(/0* *+ 0( *<*( *+ :* ;(>( (/((7 +(7, )+ 7*<:H 7* 7 (J. M)*+( 7:* : (:()+ C+(7 + <7 (:( (:7). A:0 '5. N * <)/0* **:( (/( 7* (:7))( <*)(* +(/0* *+ 0( *<*( *+ 7+7* * (?( C+(7 ( (3H 7* *<*( 7* *3)) 7* +(/)0)7(7 3)+:0(7( + 0 (:7)* < <*+( :* *+(+ 7*<*+7*+)( + 0 (:7)* <*) +(/0*. A:0 '6. E+ 0 *3)) 7* +(/)0)7(7, +:0(, <*)(* (:7))( <*(7 *+ ( )+7*<*+7)*+* < <*+( :7)(, (:* 0( *<+(/)0)7(7 *0 <*)+(0 C+(7 P?/0) :* )* :)/( 0 *(7 )+(+)* * )+* 7)*+* *+ *+*(0. A:0 '%. E0 )+* D)(*+ 7*0 C+(7 P?/0) C0*)(7 *+ : (0)7(7 7* <*), +:0 (:7) )+7*<*+7)*+* 7*/* *( 7*/)7(*+* :*+(7 + 0 <(<*0* 7* (/( *<+7*+)( *+ :<0))*+ 7* 0( N( I+*+()+(0* 7* A:7))( - NIA > 7* 0( H+)( +(/0* (</(7( < 0( <*)+ *+ +* +()+(0* * )+*+()+(0*.
T>TULO III DE LA RETRIBUCIÓN ECONÓMICA 7 ANUNCIO DE SER4ICIOS PROFESIONALES CAP>TULO I DE LA RETRIBUCIÓN ECONÓMICA A:0 '8. E0 C+(7 P?/0) C0*)(7 7*/* 7**)+( + : 0)*+* ::() *0 + 7* : ;+(), <(( 0 :(0 7*/* *+* *+ :*+( 0( 0(/* :+)+* ( *(0)=(, 0( *<+(/)0)7(7 :* (:*, 0( )<(+)( 7* 0( *<*( > (* 7* (:*7 ( 0( ):+(+)(, 7* (+*( :*, < ** < 7**, 7); ;+() + *:0* 0*)3( ( 0( 7)+)7(7 <*)+(0 *( +()( ( 7( *0( 7* :( <*+()+. C+*:*+**+*, *3)( 7( +3*)( + : 0)*+* (*( 7* : ;+(). A:0 '9. L C+(7* P?/0) C0*)(7 <(( 0( <*()+ 7* : *3)), *+ 7 0 (, 7*/*+ :)/) :+ C+( 7* L()+ 7* S*3)) P*)+(0*, *+ *0 :* 7*/* *(/0*** *+ ( *<*( : /0)()+*, *<+(/)0)7(7*, *0 + 7* : ;+() > 0( *;( *+ :* 7*/*+ * <((7 0 ). L ;+() <*)+(0* 7*/*+ * )(7 + (*0 (0 ((+*0 +) (</(7 < (7( C0*) R*)+(0 D*<((*+(0K.
Al Ac!r"(r l( C!mp&#s(ci)# &c!#)mic( %u& 0(r+
"& r&ciir &l
C!#("!r P9lic! si&mpr& "&&r+ &#&r pr&s&#ci( %u& l( r&riuci)# p!r sus s&r*ici!s #! c!#siu,& &l 9#ic! !/&i*! #i l( r(5)# "&l &/&rcici! "& su
pr!;&si)#. CAPITULO II DEL ANUNCIO DE SER4ICIOS PROFESIONALES
A:0 4!. E0 C+(7 P?/0) C0*)(7 )+7)3)7:(0 ()(7(*+* <7 ** : *3)) *+ ( *)(, 7*( > *:(7( *7)(+* (+:+) *+ <*)7), *3)(, *7) *0*+) > *7) 7* :+)()+.
E0 C+(7 P?/0) C0*)(7 :* **=( 7*+)( :+)3*)()( + <7 **:( (+:+) 7* *3)) <*)+(0* <(( 0( *+*J(+=( > *0 :* + **=(, + <7 ()( *0 :0 <*)+(0 *+ (+:+) <(( 0( *+*J(+=( *:0( *+ )+):, *:*0(, ((7*)(, ONG, *. A:0 41. L( )7*+))()+ 7*0 C+(7 P?/0) C0*)(7 7* 0( )( <*)+(0 7*/* 0))(* ( (+:+)( *0 +/* )+7)3)7:(0 (=+ )(0 7* 0( )(, *0 :0 <*)+(0, 7)*)+ > : *<**+()+, ()()+ (:<()+ ) 0( ;:/)**. A:0 42. E <;)/)7( 0( :)0)=()+ 7* 0 +/*, )0(, 0 /0 7* 0 C0*) 7* C+(7* P?/0) 7* ( )+):)+* *<**+()3( 7* 0( <*)+ +(/0* *+ 0( <:/0))7(7 7* 0 *3)) <*)+(0*. A:0 4'. S* (*+( +( 0( H)( <*)+(0 *+ 0( *( 7* *3)) 0)):7* 7* (/( :* **?* *0 C+(7 P?/0) C0*)(7, )+7)3)7:(0 ()(7(*+*, *+ 0 ):)*+* ( (K E+ *0 *+3 7* (( :):0( ( *<*( *)*+7 : *3)), )+ :* *00 0* :*(+ *:*)7, /K E+ 0( 7))/:)+ 7* 30(+*, K E+ 0( +(()+ 7* ))+)( *7*, A:0 44. N * +)7*( <:/0))7(7, 0( 7)3:0()+ 7* /(, 00*, /0*)+*, (/( H+) *:7) 7* )+3*)()+, 7* <)( <*)+(0, 7* )*+()+ 7* )+()+ *0(/(7 < C+(7* P?/0) C0*)(7, :* *<**+*+ *( 7* )+*H *+*(0 7* 0( <*)+ *+ <():0(.
El C!#("!r P9lic! cui"(r( sus r&l(ci!#&s c!# sus c!l(!r("!r&s c!# sus c!l&'(s , c!# l(s i#siuci!#&s %u& l!s ('rup(# usc(#"! %u& #u#c( s& m&#!sc(& l( "i'#i"(" "& l( pr!;&si)# si#! %u& s& &#(l&5c( (cu(#"! c!# &sp8riu "& 'rup!. Di'#i;ic(ci)# "& l( Im('&# pr!;&si!#(l ( (s& "& c(li"(" p(r( 0(c&r ll&'(r ( %ui&# p(r!ci#( sus s&r*ici!s , ( l( s!ci&"(" &# '&#&r(l u#( im('&# "& c(li"(" pr!;&si!#(l , p&rs!#(l.
Di;usi)# , &#s&=(#5( "& c!#!cimi&#!s $c#ic!s. T!"! C!#("!r P9lic! %u& "& (l'u#( m(#&r( Tr(#smi& sus c!#!cimi&#!s &#"r+ c!m! !/&i*! m(#&#&r l(s m+s (l(s #!rm(s pr!;&si!#(l&s , "& c!#"uc( , c!#riuir (l "&s(rr!ll! , "i;usi)# "& l!s c!#!cimi&#!s pr!pi!s "& l( pr!;&si)#. T>TULO I4 DE LAS INFRACCIONES AL CÓDIGO DE ÉTICA 7 SANCIONES CAPITULO I DE LAS INFRACCIONES A:0 45. L( )+/*3(+)( 7* 0 +(7 *+ *0 <**+* C7) 7* E)( P*)+(0 +):>* )+()+, 0( :(0 * (+)+(7( 7* (:*7 + 0( (3*7(7 7* 0( )(, )+ <*:)) 7* 0 *<*(*+* )<))(7 )+()+ *+ *0 <**+* C7). A:0 46. E0 C+(7 P?/0) C0*)(7, :(0:)*( :* :*( *0 (< *+ *0 :* (?(, * *<+(/0* 7* : ( > +)7*(7 (:(+* 7* :+( ()+ 7* 7*H7) <(( 0( <*)+, ) (0 *<*( : <)+)+ /* *0 (:+ :* ;(>( *()+(7 /* :(0:)* )+()+ 7* (* <*)+(0 (K E+:/( :+ ;*; )<(+* ( (/)*+7( :* * +**() 7*( *+ ( *<*( : <)+)+, <(( :* )+7:=( ( +0:)+* ;*(7(. /K D** 7* *<*( :(0:)* 7( )<(+* *+ 0 *(7 )+(+)* > *+ : )+*, 7*0 :(0 *+( +))*+. K I+:( *+ +*0)*+)( ( *)) *0 )+* *<+7)*+* ( : (/(, )+ ;(/* /*3(7 0( +(, H+)( > <*7))*+ 7* +(/)0)7(7 (:7))( *))7 *+ 0( ):+(+)(, <(( *<(07( : (/( <*)+(0 /* *0 (:+ *+*+7(7 *<*( : <)+)+ :(+7 0( 0))()+* (0 (0(+* 7* : (/( + 7* (0 +(:(0*=( :* 0* 0))*+ *)) (0 <)+)+. 7K N *3*0*, )*+7 7* : +))*+, /* :(0:)* 7*3)()+ :(+)(0 7* 0 <)+)<), +( > <*7))*+ :* *:0(+ *0 **)) 7* 0( <*)+ 7* :(0:)* ))+ )<(+* (<0)(/0* *+ 0( ):+(+)(. *K I+7:=( ( (0*( 0 *(7 )+(+)* > :(0:)* ( )+()+ 7* : <**+)(.
E+ :(, 0( <)+)+*, )+*, 7)*+* > 7:*+ :* <**+* *0 C+(7 P?/0) C0*)(7 7*/*+ +*+* 0( *<*)+ 7* : :)) :+7(7, )+ :0( 7*3):( 0 ;*; :* <:*7(+ )+7:) ( *. A:0 4%. C** )+()+ (3* > +()( ( 0( 7)+)7(7 <*)+(0 *0 C+(7 P?/0) C0*)(7 :* 7)*( )+7)*(*+*, )+*3)*+* *+ ( )+7*/)7 + : 0)*+* > *<0*(7* *+ :(0:)* (+) <(( /*+*, (*<( +*7* :/*<))( 0((*+* /*+*)) <<) ( (3 7* ** > (:* 7(J ( . A:0 48. C** )+()+ (3* *0 C+(7 P?/0) C0*)(7 :* 3(0)H+7* 7* : :+)+ ( :* 7**<*J(, /*+( (0?+ )< 7* /*+*)) <*+(0 ( (3 7* ** *+ ( 7)*( )+7)*(. A:0 49. C** )+()+ *0 C+(7 P?/0) C0*)(7 :* *7)* > <:/0):* * :)0)=(+7 **<0 *<*)+* 0)*(0* +*+)7( *+ <:/0)()+* *(0)=(7( < <*)+(0* 7*0 *) 7* ( <*)+* 0)/*(0*, :(+7 + *J(0* 0( :*+* : (:(. A)), :(+7 ** ( 7* <0() (0 <()(0 7* <:/0)()+* )+ *+* (:)=()+ *<*( 7*0 (:.
CAP>TULO II DE LAS SANCIONES A:0 5!. E0 C+(7 P?/0) C0*)(7 :* )+)+( ** C7) 7* E)( P*)+(0 * (+)+(7 < *0 C0*) 7* C+(7* P?/0) 7* 0( *<*)3( R*)+ 7*<((*+K. A:0 51. P(( 0( )<))+ 7* (+)+* * ( *+ :*+( 0( (3*7(7 7* 0( )+()+ *)7(, *3(0:+70( 7* (:*7 ( 0( (*+7*+)( :* 0( (0( *+( <(( *0 <*)) > *(/)0)7(7 7* 0( <*)+ 7* C+(7 P?/0). A:0 52. S*?+ 0( (3*7(7 7* 0( (0( *)7( < *0 C+(7 P?/0), 0( (+)+ <7 +)) *+ (K A+*()+ 3*/(0. /K A+*()+ *)(. K S:<*+)+ *<(0 *+ *0 **)) 7* 0( <*)+ *+* :+ > 3*)+):( **.
7K E<:0)+ > (+*0()+ 7*)+))3( 7* 0( (:0( *+ *0 R*) 7*0 *<*)3 C0*) 7* C+(7* P?/0). L 7:*+ 7* (+*()+ *)(, 0( :<*+)+* *<(0* > 0( (+*0()+ 7* 7*)+))3( 7* 0( (:0(, 7*/*+ * (;)3(7 *+ *0 )0* <*+(0, <:/0)(7( *+ 0( R*3)( O))(0 > *+ 0( <)+( */ 7*0 *<*)3 C0*), ( *+ *0 7)() *+ *0 :* * <:/0):*+ 0( +))()+* :7))(0*. L( S:<*+)+ T*<(0 > 0( C(+*0()+ D*)+))3( 7*0 R*) 7*/*, (7*, * <:*( *+ +))*+ 7* (+*( /0)()( 7* 0( #:+( 7* D*(+ 7* C0*) 7* C+(7* :+)()+ ( 7 0 C0*) 7* C+(7* P?/0) 7*0 <( > 7* 0( *+)7(7* *0()+(7( ( 0( P*)+, ( 0( <:/0)()+ *+ : <)+( */. A:0 5'. L( (+)+* +*+)7( *+ *0 <**+* C7) < 0( )+()+*
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T>TULO 4 DE LOS ORGANOS INSTITUCIONALES A:0 54. L Ó(+ I+):)+(0* *+((7 7* 3*0( < *0 :<0))*+ 7* 0( N( 7*0 <**+* C7) 7* E)( <*)+(0 7*0 C+(7 P?/0) + (K E0 C)H 7* E)( P*)+(0. /K E0 T)/:+(0 7* &+. K E0 C+* D)*)3.
CAP>TULO I DEL COMITÉ DE ÉTICA PROFESIONAL A:0 55. E0 C)H 7* É)( P*)+(0 * *0 (+ )+):)+(0 *+((7 7* *3(0:(, (0))(, )+3*)( > *03* *+ <)*( )+(+)( (7)+)()3( 0( 7*+:+)( <**+(7( < )+()+ ( 0( +( 7*0 C7) 7* É)( P*)+(0.
A:0 56. L )*/ 7*0 C)H 7* É)( P*)+(0 *+ 7*)+(7 < *0 C+* D)*)3, *+ :+ +?* 7* )+ !5K, *+* 0 )*/ 7* 0( O7*+ ;/)0* :* 7**)+* (7( C0*) R*)+(0 7*<((*+(0K. D**<*J(+ : :+)+* 7:(+* *0 <*7 7* (+7( 7*0 C+* D)*)3 :* 0 7*)+*, 7* +)7(7 + 0( +( <*)+*+* 7*0 E(: > R*0(*+ I+*+ 7*0 C0*) 7* C+(7* P?/0) 7* : 0*)()+. S+ 7* (<0)()+ :<0*)( 0( +( 7* 0( L*> N 2%444, L*> 7*0 P*7))*+ A7)+)()3 G*+*(0.
CAP>TULO II DEL TRIBUNAL DE @ONOR A:0 5%. E0 T)/:+(0 7* &+ * *0 (+ )+):)+(0 *+((7 7* *03* 0 *: )<:+()3 7* (<*0()+ )+*<:* +( 0( *0:)+* *))7( < *0 C)H 7* É)( P*)+(0. R*:*03*+ *+ *:+7( > ?0)( )+(+)( (7)+)()3( > : *0:)+* )*+*+ *0 (* 7* 7*)+))3( + )*+7, *+ +*:*+)(, /* 7* *: )<:+()3 (0:+. A:0 58. L )*/ 7*0 T)/:+(0 7* &+ *+ 7*)+(7 < *0 C+* D)*)3 *+* 0 )*/ 7* 0( O7*+ ;/)0* :* 7**)+* (7( C0*) R*)+(0 7*<((*+(0K. D**<*J(+ : :+)+* 7:(+* *0 <*7 7* (+7( 7*0 C+* D)*)3 :* 0 7*)+*, 7* +)7(7 + 0( +( <*)+*+* 7*0 E(: > R*0(*+ I+*+ 7*0 C0*) 7* C+(7* P?/0) 7* : 0*)()+. S+ 7* (<0)()+ :<0*)( 0( +( 7* 0( L*> N 2%444, L*> 7*0 P*7))*+ A7)+)()3 G*+*(0.
CAP>TULO III DEL CONSE3O DIRECTI4O A:0 59. E0 C+* D)*)3 * *0 (+ )+):)+(0 *+((7 7*0 :<0))*+ 7* 0( *0:)+* *<*7)7( < *0 C)H 7* É)( P*)+(0 > *0 T)/:+(0 7* &+.
DISPOSICIONES FINALES PRIMERA.- E0 <**+* C7) 7* E)( P*)+(0 *+( *+ 3)*+)( ( <() 7* 0( *;( 7* : (</()+ < 0( A(/0*( G*+*(0 E(7)+()( 7* 0( #:+( 7* D*(+ 7* C0*) 7* C+(7* P?/0) 7*0 P*?, *(0)=(7( *+ 0( ):7(7 7* I( 0 7( 14 > 15 7* :+) 7* 2!!% :*7(+7 7*(7( 0( +( 7*0 C7) 7*0 E)( P*)+(0 (+*). SEGUNDA.-
L
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7*
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D*<((*+(0*K (7*:(+ : E(: > R*0(*+ I+*+ ( 0 7)<:* *+ *0 (:0 54 7*0 P**+* C7) 7* E)( P*)+(0. TERCERA.- L( #:+( 7* D*(+ 7* C0*) 7* C+(7* E*)) P*)+(0 )+*(7( < T* !'K P*)7*+* 7* 0 C)H P*(+*+* N()3 7* É)( > E*)) P*)+(0, 0 ) :* *+ 7*)+(7 < 0( A(/0*( 7* 0 C+* M(*)+(0*. T*+7+ :+)+ 0( 7):)+ > :<*3))+ 7*0 *<* > :<0))*+ 7* 0( +( 7*0 C7) 7* É)( P*)+(0.
DISPOSICION TRANSITORIA UNICA. L <* :* *:3)*(+ *+ : /( 0( +( 7*0 C7) 7* E)( P*)+(0 (+*), 7*/*+ +)+:( /( 7);( +( ;(( 0( :0)+()+ 7* 0 ).
CONCLUCIONES L( H)( * 0 )<(+* :* 7*/* )<*( *+ :+ +(7 <*)+(0 <(( :* <:*7( :<0) + : (/( 7* :+( ( ;+(7( > )7*7)+(, )+ 7*(* (+)<:0( < 0 7* 0( (0( **+)( <(( (0( ( : H)( *+ ( )+()+ (0( <:* :* + * (/)H+ 0* * (0(+7 *0 *<* ( 0( :+)7(7 > (0 E(7. D* *( *0*)+ +(* :* *0 C+(7 P?/0), (0, 7*/* )*+( : *<:()+ *+ 0( ;+*)7(7, 0(/))7(7 > (<()7(7 <*)+(0, > + *+ *0 *(+)0), +) *<(+)+) )+ *?<:0. P*)(*+* ** <*7* ;( )7 :+( 7* 0( (:(, :)= 0( <)+)<(0, :* ?0)(*+* * ;(+ :)(7 :(+)( 7*(+7(, /* 7 ( )( 7* <*)) )+*+()+(0, :* ((+7 7* (/(( :+ /) (> 7* : <)/)0)7(7* (*)(0* > H+)(, *+ ()+*, ;(+ *+)7 :* ::/) *+ :(+ ( 0( (0)7(7 <*)+(0. A <:*, 0 <*)+(0* :* * (0*(+ 7* 0 7) 7* +7:( > H)( <*)+(0, *<+*+, + ?+)(*+* : <*)) <*+(0, )+ *0 *3)) ( 0( :+)7(7 > 7* (+*( <():0(, <**+ *0 :: 7* 0( <*)+. A)) *0 *, *0 > < *+)( 7* 0 7*, *0 <<) 7* *3)* 7* 0( )*7(7 > + *0 7* *3) ( 0( )*7(7, 7*0 (/)*+* <(( *(0( <))+* :* * :<+*+ 7* <)3)0*), > 0( *+7*+)( :* <(**+ *+()+(* ( *+( (/))+* *+ )<(+* *)/:)+* *+)(, ;(+ 7(7 *:0(7 +*()3 *0 7* ())( *+ ()+*, 0( (0)7(7. A0 +0:) *0 *( * <:*7* (<*)( :* *+ *(0)7(7 + (0( :; <(( (0(+=( 0( <**)+ 7*0 <*)+(0 7* 0( (*(, * +( (7* :* (+ )0 * +:*( (*(, < 0 <) :* 7*/* *+*+( *0 <*)+(0, 7(3( * 7*( (+*( < *0 )<0* ;*; 7* + <*7* : <:*. @E ;( 7* *<*=( ( (( +:*( <*)+, 0:;( < *00(, :* + ( < 0( 3*+(, 3)3) (7( 7( <(( *00(, 7):(0(, :* + 7:*0( :(+7 (*+*+ +( *00(, * *0 *+ 7* (<7*(+ > ((+ 7* +))*+, *(+7 <)7)(0*+* <*+( 7)+( * )+*(
:* )3*+ ( : <*)+, ( : :+)7(7 > 0 )<(+* ( +:*( <()(@.
