{"id":35778,"date":"2023-06-02T10:09:05","date_gmt":"2023-06-02T15:09:05","guid":{"rendered":"https:\/\/acl.com.ec\/?p=35778"},"modified":"2023-06-02T14:29:40","modified_gmt":"2023-06-02T19:29:40","slug":"reforma-al-reglamento-de-auditoria-externa","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/reforma-al-reglamento-de-auditoria-externa\/","title":{"rendered":"Reforma al Reglamento de Auditor\u00eda Externa"},"content":{"rendered":"
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t

Reforma al Reglamento de Auditor\u00eda Externa<\/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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

La Superintendencia de Compa\u00f1\u00edas, Valores y Seguros 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 los $100,000 y las dem\u00e1s SAS cuyos activos excedan los $500,000, deben someter sus estados financieros anuales al dictamen de auditor\u00eda.
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, mas no contratar con una firma diferente.<\/p>

A. Obligados a contar con External audit<\/a><\/strong>
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 los
$100,000.
Las sucursales de compa\u00f1\u00edas o empresas extranjeras organizadas como personas jur\u00eddicas que se hubieran establecido en el Ecuador cuyos activos excedan los $100,000.
Las compa\u00f1\u00edas nacionales an\u00f3nimas, de responsabilidad limitada, en comandita por acciones y sociedades por acciones simplificadas cuyos activos excedan los $500,000.
Las compa\u00f1\u00edas sujetas al control y vigilancia de la
Superintendencia de Compa\u00f1\u00edas obligadas a presentar
balances consolidados.
Fuente: Superintendencia de Compa\u00f1\u00edas<\/a><\/strong><\/p>

Descargar: Reforma Auditor\u00eda Externa<\/a><\/strong><\/p>

\u00a0<\/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

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

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

\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tWhatsapp<\/span>\n\t\t\t\t\t\t<\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tFacebook<\/span>\n\t\t\t\t\t\t<\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tLinkedin<\/span>\n\t\t\t\t\t\t<\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tInstagram<\/span>\n\t\t\t\t\t\t<\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\tYoutube<\/span>\n\t\t\t\t\t\t<\/i>\t\t\t\t\t<\/a>\n\t\t\t\t<\/span>\n\t\t\t\t\t<\/div>\n\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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t
\n\t\t\t
<\/div>\n\t\t<\/div>\n\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
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

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

\n\t\t\t
\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":"

Reforma al Reglamento de Auditor\u00eda Externa La Superintendencia de Compa\u00f1\u00edas, Valores y Seguros 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 los $100,000 y las dem\u00e1s SAS cuyos activos excedan los $500,000, deben someter sus estados financieros anuales al dictamen […]<\/p>","protected":false},"author":4,"featured_media":35779,"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":[14,10,30],"tags":[],"class_list":["post-35778","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","category-auditoria-externa","category-reformas","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/35778","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=35778"}],"version-history":[{"count":27,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/35778\/revisions"}],"predecessor-version":[{"id":35811,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/35778\/revisions\/35811"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/35779"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=35778"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=35778"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=35778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}