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INFORMES PERIÓDICOS Y OCASIONALES DEL REVISOR FISCAL PARA ORGANISMOS DEL ESTADO

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Autor: C. P. Carlos Sastoque M. Las diversas superintendencias, desde hace más de 20 años, han venido produciendo resoluciones y circulares en las que pide a las empresas que están sometidas a su inspección, vigilancia y control, el suministro de numerosos informes y certificaciones, unas veces firmadas solamente por el revisor fiscal y otras por el representante legal y el revisor fiscal conjuntamente. Principalmente lo han venido haciendo las superintendencias de Sociedades, Financiera, de Economía Solidaria, de Salud, de Subsidio Familiar, del Transporte y de Servicios Públicos. Realmente son muchos los informes especiales de carácter periódico que solicitan estas superintendencias. El revisor fiscal se ve obligado a dedicar una buena parte de su tiempo a satisfacer este pedido de la superintendencia respectiva, basándose casi siempre en los libros y documentos contables. La obligación legal de cumplir con el envío de estos informes está contemplada en el numeral 3 del artícul

¿TECNICAS DE INTERVENTORIA DE CUENTAS O NORMAS DE AUDITORIA? | ACCOUNT AUDIT TECHNIQUES OR AUDIT STANDARDS?

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Autor: C. P. Carlos Sastoque M. En materia de las técnicas y procedimientos que debe utilizar el revisor fiscal, el decreto especial 410 de 1971 (Código de Comercio) indica en el ordinal 2º. del artículo 208 que su dictamen deberá expresar por lo menos : “Si en el curso de la revisión se han seguido los procedimientos aconsejados por la técnica de la interventoría de cuentas…” Para muchos contadores públicos colombianos ha existido la confusión acerca de qué es interventoría de cuentas y qué es auditoría. Han pensado que las normas de auditoría son lo mismo que las técnicas de interventoría de cuentas. Por eso considero prudente aclarar en qué consisten unas y otras. El contador público Jesús María Peña Bermúdez, en su libro “REVISORÍA FISCAL: ¿Interventoría o auditoría?” cita la definición que sobre el término intervención da el Diccionario Jurídico Espasa en edición 1999, página 533: “función crítica o fiscalizadora que debe realizarse sobre todos los actos, documentos y expe

30 ways to be rich without money! | 30 formas de ser rico sin tener dinero

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Money is only one form of wealth, and possibly the least solid. But it is not that this is reprehensible at all. What deserves judgment is the banality and ignorance of people regarding the integral meaning that wealth has. A human being is rich without money when he finally understands that the best things in life are free. They say that one day Alexander the Great with his entire army was passing by on a path of those vast lands that made up his empire. At some corner, he came across a small man blocking the caravan. Alexander's aide-de-camp approached him and said: you are stopping the advance of the army led by the man who conquered the whole world, who are you? Tthe little man replied: I am just someone who conquered his desire to conquer the world. This little anecdote (which will finally be known if it was true), contains the representation of something wonderful: the genuine value of things in life. Not the one that is often understood unique because modern society sel

ALLIANCE BETWEEN AEA (ASSOCIATION OF EUROPEAN LAWYERS) AND THE AMERICAN NETWORK GCE GLOBAL #GCEGlobal #

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Dear AEA and GCE Colleague I am happy to inform you that we have established a cooperation alliance with a network of lawyers and accountants from the United States of America called GCE GLOBAL LIMITED. We have been searching in the last months for a cooperation with an American Network. We are the largest network of Lawyers in Europe in what relates to the number of offices and countries covered. In USA there are many lawyers networks. The practice of networking and cooperation between lawyer firms is much more extended in USA than in Europe. So it is a good business opportunity to establish an alliance with a network based in USA. GCE Global is a network leader in the area of strategic planning, support and development for small, medium and large Enterprises nationally and internationally. It is a group of consulting firms of Law and Accounting. The majority of the firms of GCE Global are located in America. They have offices in USA, Mexico, Guatemala. Costa Rica, Hondur

GCE Brazil | Fortus in the House

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Fortus in the House This past week GCE Global hosted Fortus Group in the House. In a webinar, CEO Joao Custodio talked about the different business pipelines under which Fortus Group Brazil operates and emphasized on the new ways in which human resources processes will be conducted by outsourcers and companies. In times of uncertainty it seems like every company has been forced to cruise on a learning curve, at a fast pace, and a lot of changes are highly affecting corporate morals. Nonetheless, Custodio projects that even though it will take longer than expected to overcome this situation, hope and persistence will be essential to ensure entrepreneurial success in times of struggle. Among the several topics discussed, we referred to the movie Up in the Air and the predictable times of massive “let go” in many industries. It is not only discouraging for many to lose their source of income, but also the different techniques put in place for such protocols. For example, digital com

GCE Global | Responsabilidad Social: EDWIN DANILO SONZA USECHE

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