{"id":10923,"date":"2018-07-04T17:02:51","date_gmt":"2018-07-04T15:02:51","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/una-misma-persona-no-puede-actuar-simultaneamente-como-contador-publico-y-administrador\/"},"modified":"2018-07-04T17:02:51","modified_gmt":"2018-07-04T15:02:51","slug":"una-misma-persona-no-puede-actuar-simultaneamente-como-contador-publico-y-administrador","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/una-misma-persona-no-puede-actuar-simultaneamente-como-contador-publico-y-administrador\/","title":{"rendered":"Una misma persona no puede actuar simult\u00e1neamente como Contador P\u00fablico y Administrador"},"content":{"rendered":"<\/p>\n<p>As\u00ed lo sostuvo el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica en reciente concepto, en el cual sostuvo que en el evento en que una misma persona act\u00fae como Contador P\u00fablico y Administrador, en la suscripci\u00f3n de estados financieros, representar\u00eda un incumplimiento de lo establecido en las normas profesionales y una violaci\u00f3n al c\u00f3digo de \u00e9tica.   <\/p>\n<p>Para el Consejo no es adecuado que la misma persona firme bajo la doble calidad de administrador y Contador P\u00fablico, por cuanto ser\u00eda simult\u00e1neamente responsable de los estados financieros y dar\u00eda fe p\u00fablica sobre la informaci\u00f3n financiera que el mismo ha preparado y de la cual es responsable, lo cual en criterio de la entidad desconocer\u00eda la obligaci\u00f3n de absoluta independencia del Contador.<\/p>\n<\/p>\n<p>Fuente:<\/p>\n<\/p>\n<p>Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica, Concepto 484 del 15 de junio de 2018<\/p>\n<\/p>\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>As\u00ed lo sostuvo el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica en reciente concepto, en el cual sostuvo que en el evento en que una misma persona act\u00fae como Contador P\u00fablico y Administrador, en la suscripci\u00f3n de estados financieros, representar\u00eda un incumplimiento de&#8230;<\/p>\n","protected":false},"featured_media":10924,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-10923","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - 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