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Ítem Declaración de Helsinki: interpretación sobre su contenido y aplicación(UNASA, 2024) Daisy Carolina Ramírez García, Evelyn Lizeth Carballo de Gómez, Eric Rodolfo Molina Chávez, Néstor Alexander Barrientos Carias, Yenny Vanessa Martínez de Aguirre, María Rocío de los Ángeles Cubías, Laura Margarita Hernández de Hernández, Reina Maribel Castillo de Solórzano, Mónica Zoraida Luna de AcostaThe Declaration of Helsinki is an instrument that serves as a guide for the development of researchwith human beings, which undergoes modification sintroduced at the 75th General Assembly of the World Medical Association (WMA), Helsinki (Finland), October 2024. In this context, the Health Research Ethics Committee of the Universidad Autónoma de Santa Ana offers different reflectionson the content of the declaration, with the aimof contributing from the academy and facilitating its theoretical - practical understanding for researchers. academics, ethics committees, research participantsand society in general. The reflections are aimedat facilitating the application of ethical principles to: ethics committee, scientific rigor, technical andethical capacity of researchers, subjects andparticipants, inclusion of vulnerable groups, balance between risks and benefits, privacy and confidentiality, consent, environmental sustainability international research, public health emergencies, publication and dissemination.