Resumen: Las NIIF es un tema de calidad contable, de transparencia de la información financiera, que se usa como nuevo marco contable, y se adopta en Colombia para pasar de norma local a norma internacional. Es por ello que cada régimen ha venido teniendo transformaciones, una de ellas, es para los pertenecientes al régimen simplificado de IVA, cuyas obligaciones se tipifican en el artículo 499 del E.T. y que generan vacíos a la hora de contrastarlo con la opinión que tiene el código de comercio con los obligados a llevar contabilidad y el mecanismo de cómo llevarlo a cabo. Hoy el contador público genera reflexión, acerca de su cliente, en tema ético y contable no se puede evadir ni eludir el impuesto a las ventas, y se llega a una circunstancia “Lo legal no siempre es ético, ni lo ético moral”. Por tal razón o se lleva una contabilidad como lo establece el código de comercio, se reclasifica el contribuyente al régimen correspondiente de acuerdo a sus características del giro ordinario de su negocio, situación que aún los comerciantes no tienen clara, o simplemente los contribuyentes que pertenecen al régimen simplificado están en un proceso de si y no llevar contabilidad porque la DIAN no ha generado soluciones y esto de alguna manera le permite al contribuyente la evasión y la elusión, sumado al grado de participación en qué involuntariamente incursiona el Contador público a la hora de tener criterio y aplicar los principios éticos y morales que exige su profesión. Por tal razón es necesario corroborar información, buscando un acercamiento mediante un instrumento que permita indagar en los comerciantes aspectos cualitativos respecto a su situación fiscal actual y evaluar aspectos como el régimen al que pertenece y la forma en que debe cumplir sus obligaciones, además, determinar la responsabilidad ética y moral del contador público establecidas en el artículo 37 de la ley 43 de 1990 y demás normas concordantes. Abstract: IFRS is an issue of quality accounting, transparency of financial information, which is used as a new accounting framework, and is adopted in Colombia to become an international standard. That is why the whole system has been transformed, processed, processed, approved and approved by the Court of Auditors, whose obligations are typified in Article 499 of the E.T. And they generate gaps at the time of contrast with the opinion that has the trade code with those forced to take the accounting and the mechanism of how to carry out. Today the public accountant generates the reflection, about his client, in the static and accounting subject you can not evade or avoid the sales tax, and you come to a circumstance "Legal is not always ethical, not moral ethics" . For such reason or for the reason that a code of commerce code is carried, the taxpayer is reclassified according to his ordinary business characteristics of the business, the situation that even the traders do not have clear, or simply the taxpayers that belong to Al Simplified regime are in a process of yes and do not carry the accounting because the DIAN none has generated solutions and the way in some way allows the taxpayer the evasion and the circumvention, degree of participation in which involuntarily incursiona the public accountant at the time of Have criteria and IFRS is an issue of quality accounting, transparency of financial information, which is used as a new accounting framework, and is adopted in Colombia to become an international standard. That is why the whole system has been transformed, processed, processed, approved and approved by the Court of Auditors, whose obligations are typified in Article 499 of the E.T. And they generate gaps at the time of contrast with the opinion that has the trade code with those forced to take the accounting and the mechanism of how to carry out. Today the public accountant generates the reflection, about his client, in the static and accounting subject you can not evade or avoid the sales tax, and you come to a circumstance "Legal is not always ethical, not moral ethics". For such reason or reason for which a code of commerce code is carried, the taxpayer is reclassified according to his ordinary business characteristics of the business, the situation that even the traders do not have clear, or simply the taxpayers that belong to Al Simplified Regime are in a process of yes and do not carry the accounting because the DIAN none has generated solutions and the way in some way allows the taxpayer the evasion and the circumvention, degree of participation in which involuntarily incursiona the public accountant at the time of Have Apply the ethical and moral principles required by their profession. For this reason it is necessary to corroborate information, seeking a rapprochement by means of an instrument that allows to inquire in the quality traders in relation to their real fiscal situation and to verify as the regime to which it belongs and the form in which it must fulfill its obligations, The ethical and moral responsibility of the public accountant established in article 37 of law 43 of 1990 and other concordant norms.Sede Fusagasugá