{"id":1572,"date":"2022-03-22T22:21:21","date_gmt":"2022-03-22T17:21:21","guid":{"rendered":"https:\/\/www.bendiksenlaw.co\/?p=1572"},"modified":"2022-03-22T22:28:21","modified_gmt":"2022-03-22T17:28:21","slug":"do-you-know-when-the-deadline-to-designate-a-statutory-auditor-is","status":"publish","type":"post","link":"https:\/\/www.bendiksenlaw.co\/es\/conoce-el-plazo-maximo-para-nombrar-revisor-fiscal\/","title":{"rendered":"\u00bfConoce el Plazo M\u00e1ximo para Nombrar Revisor Fiscal?"},"content":{"rendered":"<p>La Ley 43 de 1990 establece la obligaci\u00f3n en cabeza de las sociedades comerciales de contar con un revisor fiscal cuando cumplan con ambas o alguna de las siguientes condiciones: (i) sus activos brutos a 31 de diciembre del a\u00f1o inmediatamente anterior sean o excedan 5.000 salarios m\u00ednimos, y\/o (ii) sus ingresos brutos durante el a\u00f1o inmediatamente anterior sean o excedan 3.000 salarios m\u00ednimos. As\u00ed, de conformidad con lo se\u00f1alado por el Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica<a href=\"#_ftn1\" id=\"_ftnref1\">[1]<\/a>, en caso de que una sociedad verifique que supera los topes de ingresos y\/o activos anteriormente mencionados con corte al 31 de diciembre del a\u00f1o inmediatamente anterior, tendr\u00e1 la obligaci\u00f3n de contar con un revisor fiscal para el ejercicio siguiente.<\/p>\n\n\n\n<p>Sin embargo, la Superintendencia de Sociedades<a href=\"#_ftn2\" id=\"_ftnref2\">[2]<\/a> encontr\u00f3 que en la ley no se hace referencia al t\u00e9rmino espec\u00edfico con el que se cuenta para dar cumplimiento a esta obligaci\u00f3n. No obstante, consider\u00f3 que debido a que el art\u00edculo 422 del C\u00f3digo de Comercio establece que la reuni\u00f3n ordinaria del m\u00e1ximo \u00f3rgano social de una sociedad deber\u00e1 hacerse por lo menos una vez al a\u00f1o dentro de los tres (3) meses siguientes al vencimiento de cada ejercicio y que uno de los temas que deber\u00e1 abordarse en estas reuniones es la designaci\u00f3n de administradores y dem\u00e1s funcionarios, debe entenderse que el plazo para efectuar el nombramiento del revisor fiscal tambi\u00e9n ser\u00e1 de m\u00e1ximo tres (3) meses contados a partir del corte del ejercicio. Esto sin perjuicio de que la sociedad decida convocar una reuni\u00f3n ordinaria o extraordinaria y designe al revisor fiscal con anterioridad.<\/p>\n\n\n\n<p>En caso de que transcurridos los tres (3) meses no se haya realizado el nombramiento del revisor fiscal por parte del m\u00e1ximo \u00f3rgano social, no se haya inscrito el nombramiento en el registro mercantil, o no se haya actualizado el RUT, la Superintendencia de Sociedades podr\u00e1 imponer sanciones.<\/p>\n\n\n\n<p>Recuerde la importancia de dar cumplimiento a todas las obligaciones de su sociedad y as\u00ed evitar la imposici\u00f3n de sanciones. En caso de que tenga dudas respecto a esta o cualquier otra obligaci\u00f3n, en B\u00e9ndiksenLaw podemos asesorarlo. <a href=\"https:\/\/www.bendiksenlaw.co\/es\/contacto\/\">contactarnos<\/a>.\u00a0<\/p>\n\n\n\n<hr class=\"wp-block-separator\"\/>\n\n\n\n<p><a href=\"#_ftnref1\" id=\"_ftn1\">[1]<\/a> Concepto N\u00b0 561 del 16 de septiembre de 2021.<\/p>\n\n\n\n<p><a href=\"#_ftnref2\" id=\"_ftn2\">[2]<\/a> Oficio 220-045838 del 25 de febrero de 2022.<\/p>","protected":false},"excerpt":{"rendered":"<p>Law 43 of 1990 establishes the obligation of companies to have a statutory auditor when they meet both or any of the following criteria: (i) their gross assets as of December 31 of the immediately preceding year are or exceed 5,000 Colombian minimum wages (\u2248 $1,300,000 USD) and \/ or (ii) their gross income during [&hellip;]<\/p>","protected":false},"author":3,"featured_media":1573,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1572","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Do You Know When the Deadline to Designate a Statutory Auditor Is? 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