Saint Matthew and Saint: Luke Patrons of Public Accountants in the Latin American and Caribbean Catholic Church

The first Saints venerated in the Church were Jesus' apostles and some martyrs. Later, confessors, virgins, and other Christians who demonstrated love and fidelity to Jesus Christ and his Church and lived with heroic virtue were included as Saints. This process, which culminates in "canonization," is guided by the Holy Spirit according to Jesus Christ's promise to the Church to guide her always (cf. John 14:26, Matthew 16:18). The objective of this research is to review, using the Catholic Bible and other sources, the lives of the evangelists Matthew and Luke, patrons of public accountants. The study follows a documentary methodology, through hermeneutics and critical analysis. The results allow us to observe the profound meaning that Matthew and Luke gave to their professions after becoming followers of Jesus and the spiritual and religious value given to the profession today known as public accountancy. Likewise, the spiritual message regarding the use and ownership of material goods is considered. It is concluded that in the various countries of Latin America and the Caribbean, a spiritual life connected to the accounting profession persists. Today, Matthew and Luke are recognized in these ecclesial contexts as the patrons of the profession for their preaching in the 1st century church. Given that Matthew was a tax collector, he has a link to accounting as such, as he handled money, records, transactions, and taxes that had to be paid. Luke, being a physician, was not directly linked to accounting, but his Gospel is well organised and this demonstrates an orderly analytical way of thinking and woking that accountants also need to have.