{"id":9476,"date":"2021-04-07T10:39:02","date_gmt":"2021-04-07T08:39:02","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/renuncia-del-revisor-fiscal-y-firma-declaraciones-tributarias\/"},"modified":"2021-04-07T10:39:02","modified_gmt":"2021-04-07T08:39:02","slug":"renuncia-del-revisor-fiscal-y-firma-declaraciones-tributarias","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/renuncia-del-revisor-fiscal-y-firma-declaraciones-tributarias\/","title":{"rendered":"Renuncia del revisor fiscal y firma declaraciones tributarias"},"content":{"rendered":"<p>El pasado 5 de abril de 2021, el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica emiti\u00f3 el concepto 115 en donde responde una consulta que versa sobre la renuncia del revisor fiscal y la firma de las declaraciones tributarias.<\/p>\n<p>En la consulta se expuso una situaci\u00f3n en la que el revisor fiscal principal falleci\u00f3 en e mes de enero de 2021 por razones de Covid-19 y el suplente renunci\u00f3 en febrero del mismo a\u00f1o. A la fecha a la sociedad no se le ha designado un nuevo revisor fiscal ni se ha realizado la actualizaci\u00f3n en la c\u00e1mara de comercio. La sociedad quiere saber si existe alguna norma que exonere a la sociedad del vencimiento de las declaraciones o que les otorguen un tiempo de gracia mientras designan a uno nuevo.<\/p>\n<p>Respecto al tema, el Consejo se ha pronunciado sobre \u00e9l en varias ocasiones y por ello se resalta que el revisor fiscal que renuncia a su cargo debe facilitar el empalme a que haya lugar con el fin de evitar perjuicios a la entidad. En caso de la firma de las declaraciones tributarias, la responsabilidad est\u00e1 en cabeza del revisor fiscal que figure en el RUT. Y por \u00faltimo, hasta que se formalice un nuevo nombramiento o el profesional informa a la entidad competente su renuncia en debida forma y se desligue de esta responsabilidad, deber\u00e1 seguir cumpliendo las funciones.<\/p>\n<blockquote class=\"wp-block-quote\">\n<p>Fuente<\/p>\n<p><cite><a href=\"https:\/\/www.ctcp.gov.co\/CMSPages\/GetFile.aspx?guid=ab7d9bfe-d3da-47fb-8918-7a59847e839a\">Concepto 115 del 5 de abril de 2021 &#8211; 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 5 de abril de 2021, el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica emiti\u00f3 el concepto 115 en donde responde una consulta que versa sobre la renuncia del revisor [&hellip;]<\/p>\n","protected":false},"featured_media":9477,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9476","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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