The present doctoral thesis research proposes the promotion of the study of Bioethics in Public Accounting programs in Colombia, so that professionals in this field of knowledge appropriate Bioethical foundations in the exercise of their functions in such a way that they allow them to solve and face the dilemmas generated by the emerging problems in this new millennium, in the face of the challenges of science and technology. The Public Accountant, in his role as Fiscal Auditor in the Pharmaceutical Industry, is expected to act with social responsibility within the Bioethical field, guiding decision-making towards the conservation of the life of all species. The research is directed from the pronouncements of UNESCO, regarding the need to provide the study of Bioethics at all levels of education. Given that Colombia is one of the member countries of this multilateral organization, the research is carried out with the purpose of partially materializing this educational commitment; its path is based on the legal nature of Colombian Biolaw and is made viable through the regulations regulated for university autonomy. This development is descriptive in nature. embraces the mixed methodology guided by the paradigm of pragmatism. He envisions that the learning process of the Public Accountant is empowered with high Bioethical content to enhance his comprehensive training.