{"id":10304,"date":"2020-05-27T10:15:01","date_gmt":"2020-05-27T08:15:01","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/que-debe-hacer-un-revisor-fiscal-cuando-la-empresa-no-inscribe-su-remocion-del-cargo\/"},"modified":"2020-05-27T10:15:01","modified_gmt":"2020-05-27T08:15:01","slug":"que-debe-hacer-un-revisor-fiscal-cuando-la-empresa-no-inscribe-su-remocion-del-cargo","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/que-debe-hacer-un-revisor-fiscal-cuando-la-empresa-no-inscribe-su-remocion-del-cargo\/","title":{"rendered":"\u00bfQu\u00e9 debe hacer un revisor fiscal cuando la empresa no inscribe su remoci\u00f3n del cargo?"},"content":{"rendered":"<p>En reciente pronunciamiento, el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica se pronunci\u00f3 frente a los aspectos que debe reunir la remoci\u00f3n de un revisor fiscal de una sociedad.<\/p>\n<p>El pronunciamiento se realiz\u00f3 en el marco de un caso en el cual a un revisor fiscal se le inform\u00f3 su remoci\u00f3n del cargo v\u00eda mensaje de texto. Ante tal situaci\u00f3n, el Consejo record\u00f3 que:<\/p>\n<ul>\n<li>Los art\u00edculos 187 y 206 del C\u00f3digo de Comercio facultan a la asamblea para revocar el nombramiento de un revisor fiscal, mediando el qu\u00f3rum requerido para ello, cuya prueba es el acta que contiene la decisi\u00f3n y que debe adjuntarse a la C\u00e1mara de Comercio, seg\u00fan art\u00edculos 189 &nbsp;y 163, respectivamente, del mismo C\u00f3digo.<\/li>\n<\/ul>\n<ul>\n<li>Si la asamblea ha tomado tal decisi\u00f3n sin que proceda a inscribir su remoci\u00f3n en el registro mercantil, se mantendr\u00e1 su inscripci\u00f3n. Por ello, se\u00f1ala el Consejo, el revisor fiscal que ha sido removido del cargo, solicitar\u00e1 copia del acta respectiva donde conste la decisi\u00f3n.<\/li>\n<\/ul>\n<ul>\n<li>Si han pasado 30 d\u00edas y la decisi\u00f3n no se inscribe en la C\u00e1mara de Comercio, conforme con la Sentencia C-621 de 2003, puede el revisor fiscal que ha sido removido del cargo informar por escrito de tal hecho a la C\u00e1mara de Comercio, solicitando que se deje constancia de su desvinculaci\u00f3n en los certificados que expidan sobre dicha sociedad.<\/li>\n<\/ul>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"http:\/\/www.ctcp.gov.co\/CMSPages\/GetFile.aspx?guid=fcad8d49-297d-4b2a-898c-3eee4def7a1d\">Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica, Concepto 374 del 19 de mayo 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>En reciente pronunciamiento, el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica se pronunci\u00f3 frente a los aspectos que debe reunir la remoci\u00f3n de un revisor fiscal de una sociedad. El pronunciamiento [&hellip;]<\/p>\n","protected":false},"featured_media":10305,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10304","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00bfQu\u00e9 debe hacer un revisor fiscal cuando la empresa no inscribe su remoci\u00f3n del cargo? - Auren Colombia<\/title>\n<meta name=\"description\" content=\"El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica se pronunci\u00f3 frente a los aspectos que debe reunir la remoci\u00f3n de un revisor fiscal...\" \/>\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\/que-debe-hacer-un-revisor-fiscal-cuando-la-empresa-no-inscribe-su-remocion-del-cargo\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfQu\u00e9 debe hacer un revisor fiscal cuando la empresa no inscribe su remoci\u00f3n del cargo? 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