{"id":9304,"date":"2021-05-27T09:49:21","date_gmt":"2021-05-27T07:49:21","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/honorarios-del-revisor-fiscal-deben-constar-en-el-contrato\/"},"modified":"2021-05-27T09:49:21","modified_gmt":"2021-05-27T07:49:21","slug":"honorarios-del-revisor-fiscal-deben-constar-en-el-contrato","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/honorarios-del-revisor-fiscal-deben-constar-en-el-contrato\/","title":{"rendered":"Honorarios del revisor fiscal deben constar en el contrato"},"content":{"rendered":"<p>En un Concepto del Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica, se afirm\u00f3 que en el momento en el que un contador p\u00fablico acepta un trabajo desempe\u00f1ando las actividades de revisor fiscal, ello debe contar por escrito. Para acordar los honorarios se toma en consideraci\u00f3n la capacidad cient\u00edfica o t\u00e9cnica, su experiencia, las normas que establecen sus funciones, y m\u00e1s aspectos.<\/p>\n<p>Sin embargo, en la propuesta que presenta el contador publico a la entidad se deben adem\u00e1s contemplar las horas necesarias para llevar a cabo el encargo, si se necesita el trabajo de un experto o de auxiliares, si las transacciones que realiza la entidad son complicadas o no, adem\u00e1s de indicar los riesgos asociados a las operaciones.<\/p>\n<p>En cuanto al nombramiento y a la remuneraci\u00f3n del Revisor Fiscal deben estipularse por la persona que lo nombra, ya sea por medio de la asamblea de accionistas, asociado o junta de socios. As\u00ed mismo, dentro del mismo acuerdo con la asamblea, podr\u00e1 ser pactado un incremento anual si se presenta la ocasi\u00f3n de la renovaci\u00f3n del nombramiento del Revisor Fiscal o una cl\u00e1usula de revisi\u00f3n de los honorarios pactados cuando suceda en situaciones que exigen un mayor trabajo para el revisor fiscal o para su equipo.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.ctcp.gov.co\/conceptos\/2021\">Concepto CTCP 285 del 29 de abril de 2021<\/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>En un Concepto del Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica, se afirm\u00f3 que en el momento en el que un contador p\u00fablico acepta un trabajo desempe\u00f1ando las actividades de revisor [&hellip;]<\/p>\n","protected":false},"featured_media":9305,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9304","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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