{"id":27854,"date":"2021-03-17T19:16:00","date_gmt":"2021-03-18T00:16:00","guid":{"rendered":"https:\/\/acl.com.ec\/?p=27854"},"modified":"2021-03-17T19:16:00","modified_gmt":"2021-03-18T00:16:00","slug":"contratacion-auditoria-externa-2021","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/contratacion-auditoria-externa-2021\/","title":{"rendered":"ACTUALIZACI\u00d3N SOBRE CONTRATACI\u00d3N DE AUDITOR\u00cdA EXTERNA A\u00d1O 2021"},"content":{"rendered":"

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ACTUALIZACI\u00d3N SOBRE CONTRATACI\u00d3N DE AUDITOR\u00cdA EXTERNA A\u00d1O 2021<\/span><\/h1>\n<\/div>\n<\/div>\n<\/div>\n

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Debido a reformas realizadas durante el a\u00f1o 2020, se presentaron varios cambios que afectan a los per\u00edodos l\u00edmites de contrataci\u00f3n de un mismo auditor externo dependiendo del tipo de Sociedad, mismos que se detallan a continuaci\u00f3n:<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n

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Entidades de Inter\u00e9s P\u00fablico<\/h2>\n<\/div>\n<\/div>\n<\/div>\n

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Debido a que una de las modificaciones que realiz\u00f3 la Ley de Modernizaci\u00f3n a la Ley de Compa\u00f1\u00edas, fue el eliminar el art\u00edculo 433-A, que se\u00f1ala lo siguiente:<\/span><\/p>\n

\u201c Art. 433-A.- La Superintendencia de Compa\u00f1\u00edas y Valores<\/a> determinar\u00e1, mediante la expedici\u00f3n de las regulaciones de car\u00e1cter general que correspondan, en funci\u00f3n de su impacto social y econ\u00f3mico, en qu\u00e9 casos una compa\u00f1\u00eda sujeta a su vigilancia y control ser\u00e1 considerada como una sociedad de inter\u00e9s p\u00fablico.<\/span><\/em><\/p>\n

En la misma reglamentaci\u00f3n, la Superintendencia podr\u00e1 imponer a las sociedades de inter\u00e9s p\u00fablico requisitos adicionales de informaci\u00f3n, transparencia, administraci\u00f3n, capital y los dem\u00e1s que fueren necesarios para la protecci\u00f3n del inter\u00e9s general.\u201d<\/span><\/p>\n

Las Compa\u00f1\u00edas que antes eran consideradas como \u201cde inter\u00e9s p\u00fablico\u201d ya no tendr\u00e1n la limitaci\u00f3n de 3 a\u00f1os consecutivos para contratar un mismo auditor externo, tal como lo menciona el art\u00edculo 14 del Reglamento sobre External audit<\/a>: (\u201cNinguna firma auditora calificada podr\u00e1 efectuar auditor\u00eda externa por m\u00e1s de cinco a\u00f1os consecutivos respecto del mismo sujeto de auditor\u00eda, o tres a\u00f1os en el caso de sociedades de inter\u00e9s p\u00fablico\u201d)<\/em>, puesto que ya no tienen esta consideraci\u00f3n.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n

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Entidades inscritas en el Mercado de Valores<\/h2>\n<\/div>\n<\/div>\n<\/div>\n

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Para este tipo de Entidades no se han presentado cambios durante el a\u00f1o 2020, por lo que la contrataci\u00f3n de un mismo auditor externo se limita a 3 a\u00f1os, mientras se encuentren inscritas.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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Entidades NO inscritas en el Mercado de Valores<\/h2>\n<\/div>\n<\/div>\n<\/div>\n

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Que corresponden a la mayor\u00eda de Compa\u00f1\u00edas Ecuatorianas, debido a la modificaci\u00f3n realizada seg\u00fan resoluci\u00f3n No. SCVS-DNCDN-2020-009, se aclara que para la contabilizaci\u00f3n de los per\u00edodos establecidos en el art\u00edculo 14 del Reglamento de Auditor\u00eda Externa, se tendr\u00e1 como primer a\u00f1o de labores de auditor\u00eda externa, el correspondiente al ejercicio econ\u00f3mico 2017, en este sentido, un auditor externo podr\u00e1 cumplir con sus funciones en una misma Compa\u00f1\u00eda hasta el a\u00f1o 2021, si ha sido contratado de manera consecutiva en los \u00faltimos a\u00f1os.<\/span><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

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Ante cualquier duda, comun\u00edquese con nosotros<\/strong><\/p>\n

info@acl.com.ec<\/strong><\/p>\n

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[vc_row][vc_column][vc_column_text] ACTUALIZACI\u00d3N SOBRE CONTRATACI\u00d3N DE AUDITOR\u00cdA EXTERNA A\u00d1O 2021 [\/vc_column_text][vc_column_text] Debido a reformas realizadas durante el a\u00f1o 2020, se presentaron varios cambios que afectan a los per\u00edodos l\u00edmites de contrataci\u00f3n de un mismo auditor externo dependiendo del tipo de Sociedad, mismos que se detallan a continuaci\u00f3n: [\/vc_column_text][vc_row_inner][vc_column_inner][vc_column_text] Entidades de Inter\u00e9s P\u00fablico [\/vc_column_text][vc_column_text] Debido a que […]<\/p>","protected":false},"author":3,"featured_media":27864,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[10],"tags":[],"class_list":["post-27854","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-auditoria-externa","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27854","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=27854"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/27854\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/27864"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=27854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=27854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=27854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}