{"id":10004,"date":"2020-11-25T10:29:55","date_gmt":"2020-11-25T09:29:55","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/ctcp-expone-a-discusion-publica-la-actualizacion-del-international-ethics-standards-board-for-accountants-iesba\/"},"modified":"2020-11-25T10:29:55","modified_gmt":"2020-11-25T09:29:55","slug":"ctcp-expone-a-discusion-publica-la-actualizacion-del-international-ethics-standards-board-for-accountants-iesba","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/ctcp-expone-a-discusion-publica-la-actualizacion-del-international-ethics-standards-board-for-accountants-iesba\/","title":{"rendered":"CTCP expone a discusi\u00f3n p\u00fablica la actualizaci\u00f3n del International Ethics Standards Board for Accountants \u2013 IESBA"},"content":{"rendered":"<p>El Consejo de Normas Internacionales de \u00c9tica para Contadores (International Ethics Standards Board of Accountants (\u2015IESBA\u2016)), un organismo independiente cuya finalidad es el establecimiento de normas en el seno de la Federaci\u00f3n Internacional de Contadores (International Federation of Accountants (IFAC)), elabor\u00f3 el C\u00f3digo de \u00c9tica para Profesionales de la Contabilidad, cuya finalidad es la de establecer \u00e9tica de alta calidad y otros pronunciamientos para que sean utilizados por los profesionales de la contabilidad en todo el mundo.<\/p>\n<p>El IESBA revis\u00f3 y efect\u00fao modificaciones al c\u00f3digo de \u00e9tica desde el a\u00f1o 2017 con el fin de incorporar asuntos relacionados con el no cumplimiento de disposiciones legales y reglamentarias, los incentivos y otros ajustes.<\/p>\n<p>No obstante, en Colombia, se expidi\u00f3 el Decreto 2270 de 2019, mediante el cual se actualizaron las normas de auditor\u00eda y revisi\u00f3n de informaci\u00f3n financiera hist\u00f3rica y las otras normas de aseguramiento. El anexo 4 de este Decreto contuvo el conjunto de normas de aseguramiento aplicadas en Colombia, sin incluir la actualizaci\u00f3n del c\u00f3digo de \u00e9tica mencionado.<\/p>\n<p>Por lo anterior, el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica -CTCP- public\u00f3 en su p\u00e1gina web la propuesta para la actualizaci\u00f3n del C\u00f3digo de \u00c9tica del IESBA \u2013 Anexo 4 del DUR 2420 de 2015, con el fin de someterlos al proceso de discusi\u00f3n p\u00fablica. De esta manera, se abre la posibilidad de realizar los comentarios y observaciones de la comunidad contable sobre estos cambios, con miras a que el CTCP realice las recomendaciones que sean pertinentes a las autoridades de regulaci\u00f3n.<\/p>\n<p>Para acceder a dicho procedimiento, se ha dispuesto el siguiente enlace en la p\u00e1gina web de la entidad: <a href=\"https:\/\/www.ctcp.gov.co\/proyectos\/contabilidad-e-informacion-financiera\/documentos-discusion-publica?viewmode=0\">https:\/\/www.ctcp.gov.co\/proyectos\/contabilidad-e-informacion-financiera\/documentos-discusion-publica?viewmode=0<\/a><\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/cijuf.org.co\/normatividad\/concepto\/2020\/concepto-968.html\">Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica<\/a><a href=\"https:\/\/www.ctcp.gov.co\/\">.<\/a><\/cite><\/p><\/blockquote>\n<p><!-- AddThis Advanced Settings generic via filter on the_content --><!-- AddThis Share Buttons generic via filter on the_content --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>El Consejo de Normas Internacionales de \u00c9tica para Contadores (International Ethics Standards Board of Accountants (\u2015IESBA\u2016)), un organismo independiente cuya finalidad es el establecimiento de normas en el seno de [&hellip;]<\/p>\n","protected":false},"featured_media":10005,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10004","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - 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