{"id":9256,"date":"2021-06-10T10:15:10","date_gmt":"2021-06-10T08:15:10","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/ctcp-se-pronuncia-frente-a-causales-de-inhabilidad-e-incompatibilidad-de-los-revisores-fiscales\/"},"modified":"2021-06-10T10:15:10","modified_gmt":"2021-06-10T08:15:10","slug":"ctcp-se-pronuncia-frente-a-causales-de-inhabilidad-e-incompatibilidad-de-los-revisores-fiscales","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/ctcp-se-pronuncia-frente-a-causales-de-inhabilidad-e-incompatibilidad-de-los-revisores-fiscales\/","title":{"rendered":"CTCP se pronuncia frente a causales de inhabilidad e incompatibilidad de los revisores fiscales"},"content":{"rendered":"<p>El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica (CTCP), mediante el concepto 232 del 13 de abril de 2021, determin\u00f3 que el contador publico designado como revisor fiscal, que previamente cuenta con los requisitos consagrados en la ley, no debe estar inmerso en las causales de inhabilidad e incompatibilidad consagradas legalmente.<\/p>\n<p>En igual sentido, el CTCP rememor\u00f3 las siguientes causales en su concepto:<\/p>\n<ul>\n<li>Inhabilidad por ser socio o empleado de la misma compa\u00f1\u00eda, sociedad matriz o de alguna de sus subordinadas.<\/li>\n<li>Inhabilidad por familiaridad o parentesco<\/li>\n<li>No se podr\u00e1n aceptar d\u00e1divas, gratificaciones o comisiones que puedan comprometer la equidad o independencia de sus actuaciones.<\/li>\n<li>No podr\u00e1 ser asociado si pertenece a los fondos de empleados<\/li>\n<li>No podr\u00e1 ser asociado si hace parte de las cooperativas<\/li>\n<li>No podr\u00e1 haber v\u00ednculos de parentesco dentro de cuarto grado de consanguinidad o segundo de afinidad entre los miembros del consejo directivo, el director administrativo y el revisor fiscal<\/li>\n<li>Dentro de la propiedad horizontal, en los conjuntos de uso comercial o mixto, el Revisor fiscal no podr\u00e1 ser propietario o tenedor de bienes privados.<\/li>\n<li>En todos los conjuntos, no podr\u00e1 tener parentesco hasta el cuarto grado de consanguinidad, segundo de afinidad o primero civil, ni v\u00ednculos comerciales, con el administrados y\/o miembros del consejo de administraci\u00f3n, cuando exista.<\/li>\n<\/ul>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.ctcp.gov.co\/conceptos\/2021\">Concepto 232 del 13 de abril de 2021, CTCP.<\/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>El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica (CTCP), mediante el concepto 232 del 13 de abril de 2021, determin\u00f3 que el contador publico designado como revisor fiscal, que previamente cuenta [&hellip;]<\/p>\n","protected":false},"featured_media":9257,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9256","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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