{"id":33205,"date":"2022-06-15T11:16:34","date_gmt":"2022-06-15T16:16:34","guid":{"rendered":"https:\/\/acl.com.ec\/?p=33205"},"modified":"2022-06-15T13:41:27","modified_gmt":"2022-06-15T18:41:27","slug":"personas-juridicas-obligadas-contar-auditoria-externa","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/personas-juridicas-obligadas-contar-auditoria-externa\/","title":{"rendered":"Personas jur\u00eddicas\u00a0obligadas\u00a0a\u00a0contar con auditoria externa. RESOLUCI\u00d3N No.SCVS.INC-DNCDN-2021-0012"},"content":{"rendered":"
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Personas jur\u00eddicas obligadas a contar con auditoria externa. RESOLUCI\u00d3N No.SCVS.INC-DNCDN-2021-0012<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Art\u00edculo 2.-Sustituir el art\u00edculo 2 por el siguiente: \u2018\u2019Art. 2.- Personas\u00a0 jur\u00eddicas\u00a0 obligadas\u00a0 a\u00a0 contar con\u00a0 auditoria\u00a0 externa. -Est\u00e1n\u00a0 obligadas\u00a0 a someter\u00a0\u00a0 sus\u00a0\u00a0 estados\u00a0\u00a0 financieros\u00a0\u00a0 anuales\u00a0\u00a0 al dictamen de auditoria externa:<\/p>

  1. Las compa\u00f1\u00edas nacionales de econom\u00eda mixta, an\u00f3nimas y sociedades por acciones simplificadas con participaci\u00f3n de personas jur\u00eddicas de derecho p\u00fablico o de derecho privado con finalidad social o p\u00fablica, cuyos activos excedan de cien mil d\u00f3lares de los Estados Unidos de Am\u00e9rica (US $100.000,00).<\/li>
  2. Las sucursales de compa\u00f1\u00edas o empresas extranjeras organizadas como personas jur\u00eddicas que se hubieran establecido en el Ecuador, siempre que los activos excedan los cien mil d\u00f3lares de los Estados Unidos de Am\u00e9rica (US$ 100.000,00).<\/li>
  3. Las compa\u00f1\u00edas nacionales an\u00f3nimas, de responsabilidad limitada, en comandita por acciones y sociedades por acciones simplificadas, cuyos montos de acticos excedan los quinientos mil d\u00f3lares de los Estados Unidos de Am\u00e9rica (US$ 500.000,00).<\/li>
  4. Las compa\u00f1\u00edas sujetas al control y vigilancia de la Superintendencia de Compa\u00f1\u00edas, Valores y Seguros, obligadas a presentar balances consolidados.<\/li><\/ol>

    Para\u00a0 efectos\u00a0 de\u00a0 este\u00a0 reglamento,\u00a0 se\u00a0 considera como activos el monto al que ascienda el activo total constante en el estado de situaci\u00f3n financiera<\/a>, presentado por la sociedad respectiva\u00a0 a\u00a0 la\u00a0 Superintendencia\u00a0 de\u00a0 Compa\u00f1\u00edas, Valores\u00a0 y\u00a0 Seguros\u00a0 en\u00a0 el\u00a0 ejercicio\u00a0 econ\u00f3mico anterior\u2019\u2019.<\/p>

    Resumen de Compa\u00f1\u00edas sujetas a auditor\u00eda<\/strong><\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    Fuente: Superintendencia de Compa\u00f1\u00edas, Valores y Seguros<\/a><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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

    info@acl.com.ec
    (+593) 99 734 9372<\/p>

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

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    Personas jur\u00eddicas obligadas a contar con auditoria externa. RESOLUCI\u00d3N No.SCVS.INC-DNCDN-2021-0012 Art\u00edculo 2.-Sustituir el art\u00edculo 2 por el siguiente: \u2018\u2019Art. 2.- Personas\u00a0 jur\u00eddicas\u00a0 obligadas\u00a0 a\u00a0 contar con\u00a0 auditoria\u00a0 externa. -Est\u00e1n\u00a0 obligadas\u00a0 a someter\u00a0\u00a0 sus\u00a0\u00a0 estados\u00a0\u00a0 financieros\u00a0\u00a0 anuales\u00a0\u00a0 al dictamen de auditoria externa: Las compa\u00f1\u00edas nacionales de econom\u00eda mixta, an\u00f3nimas y sociedades por acciones simplificadas con participaci\u00f3n […]<\/p>","protected":false},"author":3,"featured_media":33232,"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":[15,20],"tags":[],"class_list":["post-33205","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-societario","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/33205","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=33205"}],"version-history":[{"count":14,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/33205\/revisions"}],"predecessor-version":[{"id":33263,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/33205\/revisions\/33263"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/33232"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=33205"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=33205"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=33205"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}