{"id":9374,"date":"2021-05-05T09:52:10","date_gmt":"2021-05-05T07:52:10","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/sobre-el-revisor-fiscal-potestativo-y-la-remuneracion-de-sus-servicios\/"},"modified":"2021-05-05T09:52:10","modified_gmt":"2021-05-05T07:52:10","slug":"sobre-el-revisor-fiscal-potestativo-y-la-remuneracion-de-sus-servicios","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/sobre-el-revisor-fiscal-potestativo-y-la-remuneracion-de-sus-servicios\/","title":{"rendered":"Sobre el revisor fiscal potestativo y la remuneraci\u00f3n de sus servicios"},"content":{"rendered":"<p>El pasado 14 de abril del 2021, el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica (CTCP) emiti\u00f3 un concepto en donde se esclarecen dudas sobre si en caso de que se designe un revisor fiscal potestativo este deba firmar un contrato, y si est\u00e9 podr\u00e1 prestar sus servicios ad honorem. Sobre los temas, el CTCP determin\u00f3 que en las sociedades en las que el revisor fiscal sea meramente potestativo, el cargo se ejercer\u00e1 en cuanto a funciones y condiciones de contrataci\u00f3n en los t\u00e9rminos se\u00f1alados en los estatutos o por definici\u00f3n de la asamblea de copropietarios.<\/p>\n<p>En caso de que las actividades est\u00e9n reservadas para los contadores p\u00fablicos, seg\u00fan lo estipulado en la Ley 43 de 1990, dichas actividades deber\u00e1n ser realizadas por un Contador. Si las funciones no son indicadas, ser\u00e1n las funciones se\u00f1aladas para los revisores fiscales en las disposiciones legales definidas en el art\u00edculo 207 de la ley mencionada.<\/p>\n<p>En cuanto a si los servicios se pueden prestar sin remuneraci\u00f3n, se ha indicado que no existe ninguna prohibici\u00f3n legal para que un contador preste sus servicios sin el cobro de la contraprestaci\u00f3n. Sin embargo, es importante tener en cuenta que el hecho de prestar servicios as honorem no debe ser excusa para el incumplimiento de las funciones encargadas. Dicho esto, est\u00e1 en cabeza del revisor fiscal deber\u00e1 evaluar la amenaza que se pueda generar, con la finalidad de poder demostrar que cumplir\u00e1 con dichas obligaciones asignadas por la ley.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.ctcp.gov.co\/conceptos\/2021\">Concepto 1-2021-011883 \u2013 1-2021-011884, 14 de abril de 2021. Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica.<\/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 pasado 14 de abril del 2021, el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica (CTCP) emiti\u00f3 un concepto en donde se esclarecen dudas sobre si en caso de que se [&hellip;]<\/p>\n","protected":false},"featured_media":9375,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9374","blog","type-blog","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sobre el revisor fiscal potestativo y la remuneraci\u00f3n de sus servicios - Auren Colombia<\/title>\n<meta name=\"description\" content=\"El Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica (CTCP) emiti\u00f3 un concepto en donde se esclarecen dudas sobre si en caso de que se designe un revisor fiscal\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/auren.com\/co\/blog\/sobre-el-revisor-fiscal-potestativo-y-la-remuneracion-de-sus-servicios\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sobre el revisor fiscal potestativo y la remuneraci\u00f3n de sus servicios - 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