Abstract
This research describes the level of awareness and preference for the application of tax regulations in the preparation of the financial information that the use of International Financial Reporting Standards (IFRS) by accountants’ men and women who have the qualification of working in the Association of Accountants from Arequipa; for which it has taken a random sample of 50 accountants. Among the findings that were obtained, 66% of respondents did not apply IFRS, also 86% of the sample answered questions about basic knowledge of IFRS incorrectly, and the majority of accountants prefer the application of the tax rules over IFRS, in the preparation of information with general purpose.