{"id":9334,"date":"2021-05-20T09:01:28","date_gmt":"2021-05-20T07:01:28","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/revisoria-fiscal-y-las-propiedades-horizontales\/"},"modified":"2021-05-20T09:01:28","modified_gmt":"2021-05-20T07:01:28","slug":"revisoria-fiscal-y-las-propiedades-horizontales","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/revisoria-fiscal-y-las-propiedades-horizontales\/","title":{"rendered":"Revisor\u00eda fiscal y las propiedades horizontales"},"content":{"rendered":"<p>Teniendo en cuenta el art\u00edculo 56 de la Ley 675 de 2001, la figura del Revisor Fiscal es potestativas dentro del marco de la Propiedad Horizontal de uso residencial, es decir que estar\u00e1 en cabeza de la asamblea general de copropietarios determinar si necesitan o no un revisor fiscal, as\u00ed mismo se deber\u00e1 elegir a aquella persona que ocupar\u00eda el cargo. Sin perjuicio de lo anterior, los copropietarios de uso comercial o mixto s\u00ed tienen la obligaci\u00f3n de tener un revisor fiscal.<\/p>\n<p>En el momento en el que la asamblea elija al Revisor Fiscal, debe quedar constancia en el acta de la asamblea y adem\u00e1s el revisor deber\u00e1 adjuntar su firma con la aceptaci\u00f3n de su nombramiento. En cuanto al per\u00edodo del revisor fiscal, este se debe determinar por la asamblea en el reglamento de la propiedad horizontal. En caso de que este no se defina, el per\u00edodo ser\u00e1 de un a\u00f1o el cual puede prorrogarse de forma indefinida.<\/p>\n<p>Al respecto el CTCP ha dicho que el C\u00f3digo de mejores pr\u00e1cticas corporativas se aplica de manera voluntaria y que en \u00e9l se indica que la copropiedad puede pactar sus cl\u00e1usulas con la entidad que preste el servicio de revisor\u00eda fiscal con el fin de que se comprometan a rotar a las personas que realicen la labor de revisor\u00eda fiscal de la copropiedad por lo menos cada 5 a\u00f1os, as\u00ed mismo ser\u00e1 para el servicio contratado con personas naturales.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.ctcp.gov.co\/conceptos\/2017\">Concepto del Consejo de la Contadur\u00eda P\u00fablica No. 307 de 2017<\/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>Teniendo en cuenta el art\u00edculo 56 de la Ley 675 de 2001, la figura del Revisor Fiscal es potestativas dentro del marco de la Propiedad Horizontal de uso residencial, es [&hellip;]<\/p>\n","protected":false},"featured_media":9335,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9334","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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