{"id":9813,"date":"2021-01-13T10:47:20","date_gmt":"2021-01-13T09:47:20","guid":{"rendered":"https:\/\/auren.com\/co\/blog\/quienes-estan-obligados-a-tener-revisor-fiscal\/"},"modified":"2021-01-13T10:47:20","modified_gmt":"2021-01-13T09:47:20","slug":"quienes-estan-obligados-a-tener-revisor-fiscal","status":"publish","type":"blog","link":"https:\/\/auren.com\/co\/blog\/quienes-estan-obligados-a-tener-revisor-fiscal\/","title":{"rendered":"\u00bfQui\u00e9nes est\u00e1n obligados a tener Revisor Fiscal?"},"content":{"rendered":"<p>De conformidad con lo establecido en el <a href=\"https:\/\/actualicese.com\/revisor-fiscal-segun-el-codigo-de-comercio\/\">art\u00edculo 203 del C\u00f3digo de Comercio<\/a>, ser\u00e1 obligatoria la revisor\u00eda fiscal en las siguientes sociedades:<\/p>\n<p>1) Sociedades por acciones;<\/p>\n<p>2) Sucursales de compa\u00f1\u00edas extranjeras, y<\/p>\n<p>3) Sociedades en las que por ley o por estatutos, la administraci\u00f3n no corresponda a todos los socios, cuando as\u00ed lo disponga cualquier n\u00famero de socios excluidos de la administraci\u00f3n que representen no menos del 20% del capital social.<\/p>\n<p>As\u00ed mismo, el art\u00edculo 13 de la Ley 43 de 1990 se\u00f1ala que las sociedades comerciales, de cualquier naturaleza, cuyos activos brutos al 31 de diciembre del a\u00f1o inmediatamente anterior sean o excedan el equivalente de 5.000 salarios m\u00ednimos y\/o cuyos ingresos brutos durante el a\u00f1o inmediatamente anterior sean o excedan al equivalente a 3.000 salarios m\u00ednimos, se encuentran obligadas a contar con revisor fiscal en todas las sociedades.<\/p>\n<p>Teniendo en cuenta lo anterior,&nbsp;las sociedades comerciales deber\u00e1n tener revisor fiscal durante el a\u00f1o&nbsp;2021, siempre y cuando sus activos brutos a 31 de diciembre del 2020 fueron iguales o superiores a&nbsp;$4.389.015.000,&nbsp;y\/o durante el a\u00f1o del 2020 el monto de sus ingresos brutos fueron o excedieron de&nbsp;$2.633.409.000.&nbsp;&nbsp;<\/p>\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>De conformidad con lo establecido en el art\u00edculo 203 del C\u00f3digo de Comercio, ser\u00e1 obligatoria la revisor\u00eda fiscal en las siguientes sociedades: 1) Sociedades por acciones; 2) Sucursales de compa\u00f1\u00edas [&hellip;]<\/p>\n","protected":false},"featured_media":9814,"template":"","meta":{"_acf_changed":false,"footnotes":""},"blog-category":[],"class_list":["post-9813","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>\u00bfQui\u00e9nes est\u00e1n obligados a tener Revisor Fiscal? 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