The purpose of this investigation is to identify the causes that cause deterioration reputation of the fiscal auditor in Colombia. To fulfill this purpose, the development It comprises three chapters that seek to consolidate a knowledge in the reader regarding the subject main, based on arguments put forward by renowned authors and also data obtained by own source. It is important to know what is really the image that the Statutory auditor is projecting in the professional field, for which a survey was applied to the general managers, members of the board of directors, legal representatives and accountants of different entities. The survey questions focused on determining whether it really exists a perception on the deterioration of the fiscal audit and thus, support these arguments. On the other hand, an analysis and categorization of the sanctions imposed by the Central Board of Accountants to the fiscal auditors in the period from 2012 to 2016. From there, managed to identify the ethical principles that were being violated with the greatest recidivism in that lapse and that somehow affect the image on the tax auditors. Finally, the Chapter three gathers and relates all the arguments previously studied. Also I know ultimately examines what are the causes that are contributing to the deterioration of reputation of this institution, in order to help preserve the prestige of public accounting and one of its most important actions: the tax audit raises the awareness of future professionals on the importance of their actions with the prestige of the profession.