{"id":9230,"date":"2021-06-16T11:10:30","date_gmt":"2021-06-16T09:10:30","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/periodo-de-eleccion-del-revisor-fiscal\/"},"modified":"2021-06-16T11:10:30","modified_gmt":"2021-06-16T09:10:30","slug":"periodo-de-eleccion-del-revisor-fiscal","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/periodo-de-eleccion-del-revisor-fiscal\/","title":{"rendered":"Per\u00edodo de elecci\u00f3n del Revisor Fiscal."},"content":{"rendered":"<p>El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica se ha pronunciado mediante concepto, sobre si el revisor fiscal puede o no actuar como tal sin haber tenido ni elecci\u00f3n ni ratificaci\u00f3n del mismo por parte de la asamblea general en un conjunto residencial.<\/p>\n<p>Sobre ello se ha dicho que, teniendo en cuenta que se trata de un conjunto residencial donde el nombramiento del Revisor Fiscal es potestativo de la asamblea a menos que as\u00ed\u0301 lo determine reglamento de propiedad horizontal y en el caso planteado, en el reglamento se\u00f1ala la designaci\u00f3n potestativa por la asamblea de \u201cun revisor o auditor\u201d para per\u00edodos de un a\u00f1o. Se observa que tienen un periodo fijo que no contempla su supresi\u00f3n, reelecci\u00f3n o revocaci\u00f3n en la convocatoria y que es una acci\u00f3n propia la designaci\u00f3n del revisor fiscal de la asamblea general.<\/p>\n<p>Dicho lo anterior es f\u00e1cil concluir que hay una voluntad impl\u00edcita en darle continuidad al revisor fiscal elegido para un nuevo periodo en igualdad de condiciones. Seg\u00fan el art\u00edculo 15 de la ley 1314 de 2009, el revisor fiscal elegido deber\u00e1 seguir ejerciendo el cargo hasta que la asamblea no decida lo contrario. tambi\u00e9n se debe tener en cuenta que en el art\u00edculo 206 del C\u00f3digo de Comercio se determina que el periodo del revisor fiscal es igual al de la junta directiva.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><em><a href=\"https:\/\/www.ctcp.gov.co\/conceptos\/2021}\">Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica, concepto 1-2021-014983.<\/a><\/em><\/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>El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica se ha pronunciado mediante concepto, sobre si el revisor fiscal puede o no actuar como tal sin haber tenido ni elecci\u00f3n ni ratificaci\u00f3n [&hellip;]<\/p>\n","protected":false},"featured_media":9231,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9230","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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