IMCP

Campaña Nacional de la Contaduría Pública

Fundado en 1923 y conformado actualmente de 60 colegios de Contadores

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TBY talks to Carlos Cárdenas Guzmán, President of the Mexican Institute of Public Accountants (IMCP), on the history of the institution, the regulatory framework, and its impact on society.

TBY Could you tell us about the background of the Mexican Institute of Public Accountants (IMCP)?

CARLOS CÁRDENAS GUZMÁN IMCP is a national federation that was founded in 1923. It is composed of 60 professional associations that bring together more than 20,000 Mexican accountants. We are an institution that focuses on providing the best services to its associates and affiliates, while making sure that the guild is driven by higher quality accounting standards. In 1977, we achieved the title of a national federation, and for over 20 years we have developed educational programs with national certificates issued by our institution. In 1998, we were the sole institution in Mexico to be able to certify professional accountants. We achieved the implementation of a unique national exam for those who want to become accountants. For over 30 years, we have been behind the implementation of a regulatory body for the accounting profession. In such a global world, the IMCP is an active and recognized member of the International Federation of Accountants (IFA), and we have established and maintained ties with the main authorities and institutions, both at the national and international level. We have to keep in mind that we are an unaffiliated institution; we don’t belong to any of the Mexican political parties.

What are the main services that you provide to your members today?

We are an eminently social organism that seeks as its main purpose to meet the professional and human needs of its members, and we work for the guild’s recognition while maintaining the highest professional and ethical standards. We aim at unifying the process at the national level, especially regulations, and we work to promote the implementation of federal accounting laws. For example, we handled a report on the application of the new tax reform. We are also a consulting body that provides advice to its members, and work as well as a promotional institution to raise awareness of our profession and the regulatory body that affects our guild.

How is IMCP contributing to developing new regulatory and ethical frameworks?

From our institution, we believe that the current tax framework in Mexico is outdated and needs an urgent national reform. In this regard, the IMCP has 10 different vice-presidencies. A vice-presidency is composed of several sub-committees that include some of the most recognized professionals in the guild. They develop an in-depth report on a potential new tax regulatory framework for the country, which we have already handed to the authorities. At the same time, we promoted the implementation of a new and common accounting process for all of Mexico’s states and municipalities, which we were doing before their accounting notes while working independently from each other. That will definitely bring more financial harmonization to the country.

How has the IMCP’s work impacted other Mexican institutions?

Our work speaks of our commitment and contribution to the development of Mexican society. We believe that by implementing the highest international and ethical standards in the development of our profession, as well as spreading our experience across the country, we positively contribute to the development of many spheres within Mexican society. In addition, we keep in mind the several educational programs we implement nationwide, as well as the certification of national accounting practices in Mexico and the counseling services we provide to companies.

What do you think Mexico needs to do to optimize its potential for growth in the future?

From a macroeconomic perspective, Mexico is a very stable country and is among the very few countries in the world that has a healthy financial status. Mexico’s economy is very strong and solid. However, I believe that Mexico needs to push forward with several key reforms. For example, tax reform, energy reform, and a second round of labor reform. Such reforms are key for our country, and I am convinced that with these reforms,
Mexico will have a very important economic boom.

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