In the present article we establish each one of the tools that enable us to determine the social and ethical responsibility in the professional role of the Administrator and Public Accountant, to act responsibly in each one of the works that can appear in the development of his/her profession, starting from the perception that the professional practice currently has. In addition to the analysis of the regulations of the Administrator and Public Accountant in Colombia and the Code of Ethics, which determine the responsibility that they have towards organizations, society and the State.