Those indicated in Article 203 of the Code of Commerce and commercial companies that meet the requirements of paragraph 2 of Article 13 of Law 43 of 1990 must have a statutory auditor. In this editorial we mention the amounts of assets or income that generate such obligation. Commercial companies will have to verify the … Read more
Internal and external auditing and statutory auditing are aimed at evaluating compliance with the processes and regulations applicable to an entity. However, they differ, among other aspects, in their scope, functions and level of responsibility. The main differences between internal, external and statutory audit are explained below. Internal audit Internal aud iting focuses on the … Read more
Those who have filed their 2019 tax return liquidating a balance in favor, and have complied with the requirements for it to become final within the 6 months following its filing, may only process the request for refund of the balance in favor before the end of the finality period. The income tax returns for … Read more
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