The figure of the tax auditor of the public accountant is designated by the state to give public faith and generate confidence in the market about the transparency of the company’s operations before the users of the information. However, in recent years its image and importance has been weakened due to the strong growth of those of professionals who have been involved in fraud and corruption either by their participation or by omission of their duties and obligations established in the standards National and international. This article seeks to support with figures the impact that continuity has on the mental independence of the fiscal reviewer in the exercise of his profession.