Background and evolution of the 2020

fiscal audit”
in Colombia
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BACKGROUND AND EVOLUTION OF THE FISCAL REVIEW / REVISORIA FISCA

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2020
 m Background and evolution of the review .7 2020

prosecutor” in Colombia
Decree 2521
Article 134: Public Decree 1651 Decree 410 by which the Decree Law 410
limited companies will Law 145 A penalty is established for commercial code is issued.
have a tax auditor with This code imposed
Decree 2373 of 1956 canceling the professional • Art 207; Functions of the Fiscal
mandatory tax
his or her respective was repealed, from this registration of public Auditor.
substitute. auditing only on joint-
• Title I of the Second Book of
date all Accountants will accountants and those who work stock companies and
Article 135: The the Current Commercial
be Public. as tax auditors, who authorize or branches of foreign
appointments of the Code dedicated Chapter VIII
Tax auditors must be intervene in the preparation of companies.
fiscal auditor and his to the Statutory Auditor.
substitute must be Public Accountants inaccurate income tax returns, a • Art 203 to 217
registered in the measure that would be imposed
Chamber of Commerce. by the central board of
accountants.

1950 1960 1961 1971 1972

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BACKGROUND AND EVOLUTION OF THE FISCAL REVIEW / REVISORIA FISCA

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2020
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on
m Background and evolution of the 2020
review .7 g

prosecutor” in Colombia
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 BACKGROUND AND EVOLUTION OF THE FISCAL REVIEW / REVISORIA FISCA

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 Background and evolution of the
UNITECNAR
audit” in Colombia
External Circular
Law 45
Any institution 042, the banking
supervised by the superintendence provided
Superbank, or special content for the
Securities opinions or internal reports
Superintendency must of the fiscal auditor.
have the presence of a Law 100 entities
tax auditor promoting and providing
health services made tax
auditing mandatory.
1990 1993
2020
fiscal
Decree 0302 by which
Law 1314 of
2009
Art. 2 This decree must
be applied in a manner
required by reviewers
prosecutors who lend their
services to group entities
1, and the entities of group 2
that have more than 30,000
SMMLV of assets or more than
200 workers.
Yo
1994
2015 2009

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