{"id":11115,"date":"2017-09-26T16:01:33","date_gmt":"2017-09-26T14:01:33","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/invalidez-en-informacion-contable\/"},"modified":"2017-09-26T16:01:33","modified_gmt":"2017-09-26T14:01:33","slug":"invalidez-en-informacion-contable","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/invalidez-en-informacion-contable\/","title":{"rendered":"Invalidez en informaci\u00f3n contable"},"content":{"rendered":"<p class=\"text-justify\">\n<p class=\"text-justify\">Establece la Ley 43 de 1990 que para ser inscrito como Contador P\u00fablico en Colombia, situaci\u00f3n que se acredite por medio de una tarjeta profesional expedida por la Junta Central de Contadores, es necesario ser nacional colombiano o extranjero domiciliado en Colombia con no menos de 3 a\u00f1os de anterioridad a la respectiva solicitud de inscripci\u00f3n, y reunir alguno de los siguientes requisitos:<\/p>\n<ul class=\"text-justify\">\n<li class=\"text-justify\">Obtener el t\u00edtulo de Contador P\u00fablico en una universidad colombiana autorizada por el Gobierno, y acreditar experiencia en actividades relacionadas con la ciencia contable, no inferior a 1 a\u00f1o.<\/li>\n<li class=\"text-justify\">Haber obtenido el t\u00edtulo de Contador P\u00fablico o de una denominaci\u00f3n equivalente, expedida por instituciones extranjeras de pa\u00edses con los cuales Colombia tiene celebrados convenios sobre reciprocidad de t\u00edtulos y refrendado por el organismo gubernamental autorizado para tal efecto.<\/li>\n<\/ul>\n<p class=\"text-justify\">Por su parte, la misma Ley 43 dispone que ser\u00e1 sociedad de Contadores P\u00fablicos, la persona jur\u00eddica que contempla como objeto principal desarrollar por intermedio de sus socios y de sus dependientes o en virtud de contratos con otros Contadores P\u00fablicos, prestaci\u00f3n de los servicios propios de los mismos y de las actividades relacionadas con la ciencia contable en general, sociedades en las cuales el 80% o m\u00e1s de los socios deber\u00e1n tener la calidad de Contadores P\u00fablicos.<\/p>\n<p class=\"text-justify\">Teniendo en cuenta estos requisitos, se\u00f1al\u00f3 el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica que las sociedades extranjeras prestadoras de servicios de contabilidad y los contadores p\u00fablicos extranjeros, deber\u00e1n cumplir en su totalidad estos lineamientos legales respecto a residencia, titulaci\u00f3n y experiencia profesional, como presupuestos esenciales para proveer servicios profesionales relacionados con la t\u00e9cnica contable dentro del territorio colombiano.<\/p>\n<p class=\"text-justify\">En opini\u00f3n del Consejo, contratar una sociedad de contadores extranjera o un contador p\u00fablico extranjero sin el cumplimiento de los requerimientos legales comentados, dar\u00eda lugar a la invalidez de la informaci\u00f3n contable que sea generada por parte de la organizaci\u00f3n o del profesional extranjero, lo cual dar\u00eda lugar a sanciones por parte de los entes de vigilancia y control.<\/p>\n<p class=\"text-justify\">Importante tener en cuenta este criterio del Consejo por cuanto la relevancia de la contabilidad se refleja, entre otros, en la eficacia probatoria entre comerciantes y para efectos fiscales, considerando que las normas tributarias disponen que la contabilidad del contribuyente constituye prueba a su favor siempre que sea llevada en debida forma.<\/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>Informaci\u00f3n contable ser\u00eda inv\u00e1lida si es generada por sociedad de contadores extranjera o un contador p\u00fablico extranjero que no cumpla requisitos de residencia, titulaci\u00f3n y experiencia.<\/p>\n","protected":false},"featured_media":11116,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-11115","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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