{"id":10259,"date":"2020-06-26T09:21:14","date_gmt":"2020-06-26T07:21:14","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/revisor-fiscal-debe-ser-contador\/"},"modified":"2020-06-26T09:21:14","modified_gmt":"2020-06-26T07:21:14","slug":"revisor-fiscal-debe-ser-contador","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/revisor-fiscal-debe-ser-contador\/","title":{"rendered":"\u00bfRevisor fiscal debe ser contador?"},"content":{"rendered":"<p>La Ley 675 de 2001 &nbsp;establece que los edificios o conjuntos de uso residencial podr\u00e1n contar con revisor fiscal, si as\u00ed lo decide la asamblea general de copropietarios. Por su parte, la Ley 43 de 1990 dispone que la revisor\u00eda fiscal es una de las actividades relacionadas con la ciencia contable.<\/p>\n<p>Con base en estas normas, advirti\u00f3 el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica que si las copropiedades de uso residencial deciden tener revisor fiscal, deber\u00e1 ser un contador p\u00fablico, aduciendo que el cargo de revisor fiscal solamente debe ser ejercido por dicho profesional, sin importar las funciones que le asigne la asamblea.<\/p>\n<p>Precis\u00f3 tambi\u00e9n el Consejo T\u00e9cnico que al no tener la obligatoriedad de tener revisor fiscal, las copropiedades de uso residencial pueden acudir a otras figuras como las del auditor interno, auditor financiero o auditor externo, cargos que deben ser ejercidos a su vez por un contador p\u00fablico.<\/p>\n<p>Finalmente, la entidad se\u00f1al\u00f3 que tambi\u00e9n pueden nombrarse profesionales diferentes a los contadores p\u00fablicos para realizar labores de control, sin que por ello se otorgue la calidad de revisor fiscal.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"http:\/\/www.ctcp.gov.co\/CMSPages\/GetFile.aspx?guid=05f8f05b-da27-4944-b324-6654008c5d0a\">Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica, Concepto 444 del 5 de junio de 2020<\/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>La Ley 675 de 2001 &nbsp;establece que los edificios o conjuntos de uso residencial podr\u00e1n contar con revisor fiscal, si as\u00ed lo decide la asamblea general de copropietarios. Por su [&hellip;]<\/p>\n","protected":false},"featured_media":10260,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10259","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfRevisor fiscal debe ser contador? - Auren Colombia<\/title>\n<meta name=\"description\" content=\"La Ley 675 de 2001 establece que los edificios o conjuntos de uso residencial podr\u00e1n contar con revisor fiscal, si as\u00ed lo decide la asamblea general de ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/auren.com\/co\/blog\/revisor-fiscal-debe-ser-contador\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfRevisor fiscal debe ser contador? 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