{"id":35277,"date":"2023-03-15T06:00:00","date_gmt":"2023-03-15T11:00:00","guid":{"rendered":"https:\/\/acl.com.ec\/?p=35277"},"modified":"2023-03-15T14:36:34","modified_gmt":"2023-03-15T19:36:34","slug":"designacion-de-auditores-externos-2","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/designacion-de-auditores-externos-2\/","title":{"rendered":"Designaci\u00f3n de Auditores Externos"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"35277\" class=\"elementor elementor-35277\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89ed7bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89ed7bc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9dba146\" data-id=\"9dba146\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64957c1 elementor-widget elementor-widget-heading\" data-id=\"64957c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">Designaci\u00f3n de Auditores Externos<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e21775e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e21775e\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-09d6cf5\" data-id=\"09d6cf5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f45c883 elementor-widget elementor-widget-text-editor\" data-id=\"f45c883\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #000000;\">De acuerdo a lo expuesto en la Ley de Compa\u00f1\u00edas en su Secci\u00f3n IX, Art. 320 establece;<\/span><\/p><p><span style=\"color: #000000;\">La selecci\u00f3n de los auditores externos se realizar\u00e1 del Registro de firmas auditoras calificadas por la Superintendencia.<\/span><\/p><p><strong>\u00bfQui\u00e9n efect\u00faa la selecci\u00f3n de auditores?<\/strong><\/p><ul><li><span style=\"color: #000000;\">Esta selecci\u00f3n la efectuar\u00e1 la Junta General de Accionistas o de Socios de la Compa\u00f1\u00eda, seg\u00fan el caso, o el Apoderado General de Sucursales de Compa\u00f1\u00edas u otras empresas extranjeras organizadas como personas jur\u00eddicas.<\/span><\/li><\/ul><p><span style=\"color: #000000;\">Seg\u00fan Reglamento de Juntas Generales de Socios y accionistas de Compa\u00f1\u00edas en su Cap\u00edtulo V, de las Actas y del Expediente en su Art. 38 menciona:<\/span><\/p><ul><li><span style=\"color: #000000;\">De cada sesi\u00f3n de junta general deber\u00e1 elaborarse un acta redactada en idioma castellano.<\/span><\/li><\/ul><ul><li><span style=\"color: #000000;\">Las actas podr\u00e1n extenderse y firmarse en la misma reuni\u00f3n o dentro de los quince d\u00edas posteriores a ella.<\/span><\/li><\/ul><ul><li><span style=\"color: #000000;\">Las resoluciones de la junta general de socios o accionistas son obligatorias desde el momento en que las adopte v\u00e1lidamente ese \u00f3rgano.<\/span><\/li><\/ul><p><strong>\u00bfQui\u00e9nes est\u00e1n obligados a contratar auditor\u00eda externa?<\/strong><\/p><p><span style=\"color: #000000;\">Seg\u00fan Resoluci\u00f3n No SCVS-INC-DNCDN-2019-0014, publicada en el Registro Oficial No. 71 emitida el 30 de Octubre del 2019 que reforma la Resoluci\u00f3n No. SCVS-INC-DNCDN-2016-011, determina:<\/span><\/p><p><span style=\"color: #000000;\">Art. 2.- Personas jur\u00eddicas obligadas a contar con auditor\u00eda externa:<\/span><\/p><p><span style=\"color: #000000;\">a) Compa\u00f1\u00edas nacionales de econom\u00eda mixta y an\u00f3nimas, con participaci\u00f3n de personas jur\u00eddicas de derecho p\u00fablico o privado con finalidad social o p\u00fablica, cuyos activos excedan de U.S. 100.000 d\u00f3lares.<\/span><\/p><p><span style=\"color: #000000;\">b) Sucursales de compa\u00f1\u00edas o empresas extranjeras organizadas como personas jur\u00eddicas establecidas en Ecuador y las asociaciones que \u00e9stas formen, siempre que los activos excedan de U.S. 100.000 d\u00f3lares.<\/span><\/p><p><span style=\"color: #000000;\">c) Compa\u00f1\u00edas nacionales an\u00f3nimas, en comandita por acciones y de responsabilidad limitada, cuyos activos excedan de U.S. 500.000. d\u00f3lares.<\/span><\/p><p><span style=\"color: #000000;\">d) Compa\u00f1\u00edas sujetas al control y vigilancia de la Superintendencia de Compa\u00f1\u00edas, Valores y Seguros, obligadas a presentar balances consolidados.<\/span><\/p><p><span style=\"color: #000000;\">e) Sociedades de inter\u00e9s p\u00fablico, cuyos activos excedan de U.S. 500.000 d\u00f3lares.<\/span><\/p><p><strong>La junta de accionistas tiene que aprobar la designaci\u00f3n de Auditores Externos y dejarlo por escrito en las actas conjuntamente con los expedientes.<\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1120100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1120100\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6aa6f3a\" data-id=\"6aa6f3a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4d4b6f6 elementor-widget elementor-widget-text-editor\" data-id=\"4d4b6f6\" data-element_type=\"widget\" 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elementor-element elementor-element-f4056c6\" data-id=\"f4056c6\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-023d54c\" data-id=\"023d54c\" data-element_type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9bd2a22 elementor-widget elementor-widget-text-editor\" data-id=\"9bd2a22\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Advertencia.<\/strong> El bolet\u00edn de ACL Auditores y Consultores Latam no es ni podr\u00e1 ser utilizado como asesor\u00eda u opini\u00f3n legal, en vista de que se trata de un documento netamente informativo<\/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<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-064b73e\" data-id=\"064b73e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\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<\/div>","protected":false},"excerpt":{"rendered":"<p>Designaci\u00f3n de Auditores Externos De acuerdo a lo expuesto en la Ley de Compa\u00f1\u00edas en su Secci\u00f3n IX, Art. 320 establece; La selecci\u00f3n de los auditores externos se realizar\u00e1 del Registro de firmas auditoras calificadas por la Superintendencia. \u00bfQui\u00e9n efect\u00faa la selecci\u00f3n de auditores? Esta selecci\u00f3n la efectuar\u00e1 la Junta General de Accionistas o de [&hellip;]<\/p>","protected":false},"author":4,"featured_media":35278,"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-35277","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\/35277","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\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=35277"}],"version-history":[{"count":6,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/35277\/revisions"}],"predecessor-version":[{"id":35284,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/35277\/revisions\/35284"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/35278"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=35277"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=35277"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=35277"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}