{"id":39930,"date":"2025-09-05T15:42:54","date_gmt":"2025-09-05T20:42:54","guid":{"rendered":"https:\/\/acl.com.ec\/?p=39930"},"modified":"2025-09-05T16:35:58","modified_gmt":"2025-09-05T21:35:58","slug":"todo-lo-que-debes-saber-para-cumplir-con-tu-auditoria","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/todo-lo-que-debes-saber-para-cumplir-con-tu-auditoria\/","title":{"rendered":"Todo lo que debes saber para cumplir con tu auditor\u00eda 2025"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"39930\" class=\"elementor elementor-39930\" 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\">Todo lo que debes saber para cumplir con tu auditor\u00eda 2025<\/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__width-inherit 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 class=\"p1\">En Ecuador, la auditor\u00eda externa no solo es una obligaci\u00f3n regulada por la <a href=\"https:\/\/acl.com.ec\/en\/mas-de-6-800-empresas-cerradas-en-ecuador-en-lo-que-va\/\">Superintendencia de Compa\u00f1\u00edas, Valores y Seguros (SCVS)<\/a>, sino una herramienta estrat\u00e9gica que puede marcar la diferencia entre cumplir por obligaci\u00f3n o crecer con transparencia.<\/p><p class=\"p1\">Las empresas que superen ciertos montos de activos est\u00e1n obligadas a someterse a una auditor\u00eda externa para el ejercicio fiscal 2025. Pero el plazo no es eterno: <span class=\"s1\"><b>hasta el 30 de septiembre de 2025<\/b><\/span> deben contratar a un auditor calificado y notificarlo a la SCVS. Incumplir este paso puede traducirse en sanciones econ\u00f3micas, p\u00e9rdida de credibilidad y hasta restricciones para registrar actos societarios.<\/p><h5><b>\u00bfQui\u00e9nes deben auditarse?<\/b><\/h5><p class=\"p1\">Seg\u00fan la resoluci\u00f3n SCVS-INCDNCDN-2021-0012, el criterio principal es el monto de activos reportado al 31 de diciembre de 2024. Por ejemplo:<\/p><ul><li><p class=\"p1\">S.A., C\u00eda. Ltda., S.A.S. y otras: si superan los <span class=\"s1\"><b>USD 500,000<\/b><\/span> en activos.<\/p><\/li><li><p class=\"p1\">Empresas con participaci\u00f3n p\u00fablica\/social: basta con superar los <span class=\"s1\"><b>USD 100,000<\/b><\/span>.<\/p><\/li><li><p class=\"p1\">Sucursales de compa\u00f1\u00edas extranjeras o sociedades de inter\u00e9s p\u00fablico: tambi\u00e9n desde <span class=\"s1\"><b>USD 100,000<\/b><\/span>.<\/p><\/li><li><p class=\"p1\">Empresas obligadas a consolidar estados financieros: sin importar el monto.<\/p><\/li><\/ul><h5><b>\u00bfQu\u00e9 pasa si no se cumple?<\/b><\/h5><p class=\"p1\">El incumplimiento puede generar consecuencias en dos frentes:<\/p><ol start=\"1\"><li><p class=\"p1\"><span class=\"s1\"><b>SCVS<\/b><\/span>: multas, bloqueos para inscribir actos, e incluso intervenci\u00f3n.<\/p><\/li><li><p class=\"p1\"><span class=\"s1\"><b>SRI<\/b><\/span>: sanciones si no se presenta el Informe de Cumplimiento Tributario (ICT), obligatorio si se auditan los estados financieros.<\/p><\/li><\/ol><p class=\"p1\">Adem\u00e1s, el no cumplimiento afecta la imagen ante bancos, socios estrat\u00e9gicos y potenciales inversionistas.<\/p><h5><b>Auditor\u00eda: m\u00e1s all\u00e1 del cumplimiento<\/b><\/h5><p class=\"p1\">Una auditor\u00eda bien ejecutada no se limita a emitir un dictamen. Un auditor especializado puede:<\/p><ul><li><p class=\"p1\"><span class=\"s1\"><b>Detectar debilidades<\/b><\/span> en controles internos.<\/p><\/li><li><p class=\"p1\"><span class=\"s1\"><b>Prevenir sanciones<\/b><\/span> futuras al detectar riesgos antes de ser observados por la Administraci\u00f3n Tributaria.<\/p><\/li><li><p class=\"p1\"><span class=\"s1\"><b>Acompa\u00f1ar<\/b><\/span> con recomendaciones claras para mejorar la gesti\u00f3n contable, financiera y tributaria.<\/p><\/li><li><p class=\"p1\"><span class=\"s1\"><b>Fortalecer la confianza<\/b><\/span> de terceros (clientes, proveedores, organismos de control).<\/p><\/li><\/ul><h5><b>Oportunidad de mejora continua<\/b><\/h5><p class=\"p1\">Cuando una auditor\u00eda es vista solo como una obligaci\u00f3n, pierde su verdadero valor. Pero si se convierte en una herramienta de diagn\u00f3stico y mejora, permite a las empresas:<\/p><ul><li><p class=\"p1\">Tomar decisiones basadas en datos reales.<\/p><\/li><li><p class=\"p1\">Cumplir con normativa nacional e internacional.<\/p><\/li><li><p class=\"p1\">Aumentar su reputaci\u00f3n ante el mercado.<\/p><\/li><\/ul><h5><b>Calendario<\/b><\/h5><p class=\"p1\">Estos son los plazos que las empresas deben considerar si superan los umbrales:<\/p><table><thead><tr><th><p class=\"p1\"><b>Paso<\/b><\/p><\/th><th><p class=\"p1\"><b>Fecha l\u00edmite<\/b><\/p><\/th><\/tr><\/thead><tbody><tr><td><p class=\"p1\">Firma del contrato de auditor\u00eda<\/p><\/td><td><p class=\"p1\">30 de septiembre de 2025<\/p><\/td><\/tr><tr><td><p class=\"p1\">Notificaci\u00f3n a la SCVS<\/p><\/td><td><p class=\"p1\">30 d\u00edas despu\u00e9s de la firma<\/p><\/td><\/tr><tr><td><p class=\"p1\">Presentaci\u00f3n del informe a SCVS<\/p><\/td><td><p class=\"p1\">30 de abril de 2026 (estimado)<\/p><\/td><\/tr><tr><td><p class=\"p1\">Presentaci\u00f3n del ICT al SRI<\/p><\/td><td><p class=\"p1\">Fecha por definir en 2026<\/p><\/td><\/tr><\/tbody><\/table><p class=\"p1\">Ignorar estas fechas no solo implica sanciones, tambi\u00e9n puede limitar el crecimiento de la empresa.<\/p><p class=\"p1\">La auditor\u00eda externa no es un gasto, es una inversi\u00f3n en orden, cumplimiento y transparencia. Las firmas que la integran como parte de su estrategia tienen mejores herramientas para tomar decisiones, atraer inversi\u00f3n y fortalecer su posici\u00f3n frente al mercado y las autoridades.<\/p><p class=\"p1\">Anticiparse al calendario, elegir un auditor experimentado y colaborar activamente durante el proceso son pasos clave para convertir una obligaci\u00f3n legal en una oportunidad de mejora continua.<\/p><p><strong style=\"font-size: 16px;\">Fuente: <a href=\"https:\/\/aclco.co\/nosotros\/\" target=\"_blank\" rel=\"noopener\">Audit &amp; Co. Latam ACLSA Auditores S.A.<\/a><\/strong><\/p><div class=\"x9f619 x1n2onr6 x1ja2u2z x78zum5 xdt5ytf x2lah0s x193iq5w x1cy8zhl xyamay9\">\u00a0<\/div>\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\" 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 style=\"text-align: center;\">Ante cualquier duda, comun\u00edquese con nosotros<\/p><p style=\"text-align: center;\">info@acl.com.ec<br \/>(+593) 99 734 9372<\/p><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<div class=\"elementor-element elementor-element-a9be424 elementor-shape-circle elementor-grid-0 e-grid-align-center elementor-widget elementor-widget-social-icons\" data-id=\"a9be424\" data-element_type=\"widget\" data-widget_type=\"social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-social-icons-wrapper elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t<span class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t<a class=\"elementor-icon elementor-social-icon 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class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-00520dd elementor-widget elementor-widget-spacer\" data-id=\"00520dd\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/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<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93245ab elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93245ab\" 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-33 elementor-top-column 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>Todo lo que debes saber para cumplir con tu auditor\u00eda 2025 En Ecuador, la auditor\u00eda externa no solo es una obligaci\u00f3n regulada por la Superintendencia de Compa\u00f1\u00edas, Valores y Seguros (SCVS), sino una herramienta estrat\u00e9gica que puede marcar la diferencia entre cumplir por obligaci\u00f3n o crecer con transparencia. Las empresas que superen ciertos montos de [&hellip;]<\/p>","protected":false},"author":10,"featured_media":39931,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","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":"set","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":[14,23,22,20],"tags":[],"class_list":["post-39930","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-noticias-acl","category-contabilidad","category-economia-finanzas","category-tributario","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39930","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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=39930"}],"version-history":[{"count":5,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39930\/revisions"}],"predecessor-version":[{"id":39999,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/39930\/revisions\/39999"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/39931"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=39930"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=39930"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=39930"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}