{"id":11097,"date":"2017-10-03T16:57:57","date_gmt":"2017-10-03T14:57:57","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/inhabilidad-para-ejercer-revisoria-fiscal-en-copropiedades\/"},"modified":"2017-10-03T16:57:57","modified_gmt":"2017-10-03T14:57:57","slug":"inhabilidad-para-ejercer-revisoria-fiscal-en-copropiedades","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/inhabilidad-para-ejercer-revisoria-fiscal-en-copropiedades\/","title":{"rendered":"Inhabilidad para ejercer revisor\u00eda fiscal en copropiedades"},"content":{"rendered":"<\/p>\n<p class=\"text-justify\">Conforme al art\u00edculo 56 de la Ley 675 de 2001, los conjuntos de uso comercial o mixto estar\u00e1n obligados a contar con revisor fiscal, quien no podr\u00e1 ser propietario o tenedor de bienes privados en el edificio o conjunto respecto del cual cumple sus funciones, ni tener parentesco hasta el cuarto grado de consanguinidad, segundo de afinidad o primero civil, ni v\u00ednculos comerciales, o cualquier otra circunstancia que pueda restarle independencia u objetividad a sus conceptos o actuaciones, con el administrador y\/o los miembros del consejo de administraci\u00f3n, cuando exista.   <\/p>\n<p class=\"text-justify\">Dispone la misma norma que los edificios o conjuntos de uso residencial podr\u00e1n contar con revisor fiscal, si as\u00ed lo decide la asamblea general de propietarios, caso en el cual el revisor fiscal podr\u00e1 ser propietario o tenedor de bienes privados en el edificio o conjunto.<\/p>\n<p class=\"text-justify\">En virtud de la norma comentada, el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica advirti\u00f3 que el revisor fiscal de la copropiedad comercial o mixta, no puede vivir en ella en calidad de arrendatario, sin embargo se\u00f1al\u00f3 que s\u00ed puede tener tal calidad en copropiedades de uso residencial, resaltando que en este \u00faltimo caso, no puede tener grado de consanguinidad o afinidad con el Consejo o la Administraci\u00f3n.<\/p>\n<p class=\"text-justify\">Concluy\u00f3 el Consejo T\u00e9cnico que la sola circunstancia de haber ejercido como miembro del consejo de administraci\u00f3n de una copropiedad, no inhabilita a la persona para que posteriormente desempe\u00f1e el cargo de revisor fiscal.<\/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>Conforme al art\u00edculo 56 de la Ley 675 de 2001, los conjuntos de uso comercial o mixto estar\u00e1n obligados a contar con revisor fiscal, quien no podr\u00e1 ser propietario lea el art\u00edculo completo.<\/p>\n","protected":false},"featured_media":11098,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11097","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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