{"id":28799,"date":"2021-08-13T11:37:25","date_gmt":"2021-08-13T16:37:25","guid":{"rendered":"https:\/\/acl.com.ec\/?p=28799"},"modified":"2021-08-13T11:37:25","modified_gmt":"2021-08-13T16:37:25","slug":"estados-financieros-presentados-con-errores","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/estados-financieros-presentados-con-errores\/","title":{"rendered":"Estados financieros presentados con errores"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n

Estados financieros presentados con errores<\/span><\/h1>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Art- 300<\/b>.- Si la Superintendencia de Compa\u00f1\u00edas y Valores estableciera que los datos y cifras constantes en el balance y en los libros de contabilidad de una compa\u00f1\u00eda <\/span><\/span>no son exactos o contienen errores<\/b> comunicar\u00e1 al representante legal y a los comisarios de la compa\u00f1\u00eda respectiva las observaciones y conclusiones a que hubiere lugar, concediendo el plazo de hasta treinta d\u00edas para que se proceda a las rectificaciones o se formulen los descargos pertinentes. El Superintendente de Compa\u00f1\u00edas y Valores, a solicitud fundamentada de la compa\u00f1\u00eda, podr\u00e1 ampliar dicho plazo.<\/span><\/p>\n

De comprobarse la presentaci\u00f3n err\u00f3nea, incorrecta o incompleta\u00a0 de los estados financieros y sus anexos, sean \u00e9stos originales o<\/span> rectificatorios, <\/span><\/span>se podr\u00e1 sancionar con una multa<\/b> que no exceder\u00e1<\/span> de <\/span><\/span>12 salarios b\u00e1sicos<\/b> unificados<\/b>, de acuerdo con la gravedad de la infracci\u00f3n y el monto de sus activos. El pago de la multa, no exime del cumplimiento de la obligaci\u00f3n pendiente como menciona en el<\/span> <\/span>Art. 445<\/b> de la Ley.<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Art. 299<\/b>.- Los accionistas que representen por lo menos el veinte por ciento del capital integrado, podr\u00e1n solicitar a la Superintendencia de Compa\u00f1\u00edas y Valores que intervenga designando un perito para la comprobaci\u00f3n de la verdad del balance y dem\u00e1s documentos presentados por el administrador. La solicitud se presentar\u00e1, bajo pena de caducidad del derecho, dentro del mes contado desde la entrega del balance y m\u00e1s documentos por el administrador.<\/span><\/span><\/p>\n

\u00a0<\/span><\/p>\n

Base legal<\/b>.-Ley de Compa\u00f1\u00edas Art. 299, 300 y 445<\/span><\/em><\/p>\n

 [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n

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

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

\u00a1S\u00edganos en Redes Sociales!<\/strong><\/p>\n

[\/vc_column_text][gem_socials style=\u00bbrounded\u00bb colored=\u00bbcustom\u00bb alignment=\u00bbcenter\u00bb icons_size=\u00bb40″ socials=\u00bb%5B%7B%22social%22%3A%22facebook%22%2C%22url%22%3A%22https%3A%2F%2Fwww.facebook.com%2FACLAUDITCO%2F%3Fepa%3DSEARCH_BOX%22%7D%2C%7B%22social%22%3A%22linkedin%22%2C%22url%22%3A%22https%3A%2F%2Fwww.linkedin.com%2Fcompany%2Facl-auditores-y-consultores-latam-ecuador%2F%3FviewAsMember%3Dtrue%22%7D%2C%7B%22social%22%3A%22instagram%22%2C%22url%22%3A%22https%3A%2F%2Fwww.instagram.com%2Facl_latam%2F%22%7D%2C%7B%22social%22%3A%22youtube%22%2C%22url%22%3A%22https%3A%2F%2Fwww.youtube.com%2Fchannel%2FUCZ-wHjiy6Ss3AwamBWk-HAA%3Fview_as%3Dsubscriber%22%7D%5D\u00bb color=\u00bb#08253d\u00bb][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_column_text] Estados financieros presentados con errores [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Art- 300.- Si la Superintendencia de Compa\u00f1\u00edas y Valores estableciera que los datos y cifras constantes en el balance y en los libros de contabilidad de una compa\u00f1\u00eda no son exactos o contienen errores comunicar\u00e1 al representante legal y a los comisarios de la compa\u00f1\u00eda respectiva las observaciones y […]<\/p>","protected":false},"author":3,"featured_media":28801,"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":[14],"tags":[],"class_list":["post-28799","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/28799","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=28799"}],"version-history":[{"count":0,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/28799\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/28801"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=28799"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=28799"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=28799"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}