Seg\u00fan la Resoluci\u00f3n No. SCVS-INC- DNCDN-2021-0012<\/b>, emitida por la Superintendencia de Compa\u00f1\u00edas, publicada en el Segundo Suplemento del R.O.\u00a0 del 11 de agosto de 2021, se reform\u00f3 el Reglamento sobre Auditor\u00eda Externa.<\/p>\n
Mediante esta reforma las Sociedades por Acciones Simplificadas (SAS) con finalidad social o p\u00fablica cuyos activos excedan los $100,000 y las dem\u00e1s SAS<\/a> cuyos activos excedan los $500,000, deben someter sus estados financieros anuales al dictamen de auditor\u00eda.<\/p>\n Adem\u00e1s, se establece un per\u00edodo de enfriamiento en el cual se deber\u00e1 rotar los equipos que efect\u00faen las auditor\u00edas por parte de las firmas auditoras, m\u00e1s no contratar con una firma diferente, as\u00ed los miembros de una auditora calificada pueden participar en la auditor\u00eda de un mismo ente por un per\u00edodo activo m\u00e1ximo de 7 a\u00f1os.<\/p>\n Sujetos obligados a contar con Auditor\u00eda Externa:<\/p>\n Nota: Se considera como activo al monto al que ascienda el activo total que const\u00e9 en el estado de situaci\u00f3n financiera presentado por la sociedad en cuesti\u00f3n a la Superintendencia de Compa\u00f1\u00edas en el ejercicio econ\u00f3mico anterior.<\/p>\n Fuente: Superintendencia de Compa\u00f1\u00edas, Valores y Seguros\u00a0<\/strong><\/p>\n Ante cualquier duda, comun\u00edquese con nosotros<\/p>\n info@acl.com.ec \u00a1S\u00edganos en Redes Sociales!<\/p>\n Sujetos obligados a contratar auditor\u00eda externa Seg\u00fan la Resoluci\u00f3n No. SCVS-INC- DNCDN-2021-0012, emitida por la Superintendencia de Compa\u00f1\u00edas, publicada en el Segundo Suplemento del R.O.\u00a0 del 11 de agosto de 2021, se reform\u00f3 el Reglamento sobre Auditor\u00eda Externa. Mediante esta reforma las Sociedades por Acciones Simplificadas (SAS) con finalidad social o p\u00fablica cuyos activos excedan […]<\/p>","protected":false},"author":3,"featured_media":32604,"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-32602","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\/32602","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=32602"}],"version-history":[{"count":7,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/32602\/revisions"}],"predecessor-version":[{"id":32611,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/32602\/revisions\/32611"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/32604"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=32602"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=32602"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=32602"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}\n
\n(+593) 99 734 9372<\/p>\n
\nWhatsapp
\n<\/a>
\n
\nFacebook
\n<\/a>
\n
\nLinkedin
\n<\/a>
\n
\nInstagram
\n<\/a>
\n
\nYoutube
\n<\/a><\/p>","protected":false},"excerpt":{"rendered":"