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FISCAL AUDIT
Starting in 2025, all commercial companies that, as of December 31, 2024, have recorded gross assets equal to or greater than $6,500,000,000 or gross income equal to or greater than $3,900,000,000 are required to have a fiscal auditor, in accordance with paragraph 2 of Article 13 of Law 43 of 1990, taking the minimum legal monthly wage in effect in 2024 as a reference.Additionally, Article 203 of the Commercial Code establishes that all joint-stock companies, regardless of their level of income or assets, must have a statutory auditor, as well as the branches of foreign companies and other entities determined by law.Having a statutory auditor is not only a legal obligation but also a guarantee of transparency, control, and trust for your organization.
En Colombia, las compañías deben ajustarse a las normas contables, fiscales, legales y a las decisiones de los órganos sociales como parte de sus funciones.
The companies in which, by law or by the statutes, the administration does not correspond to all the partners, when any number of partners excluded from the administration who represent no less than twenty percent of the capital so decide.
Gross assets
as of December 31, 2024, equal to or greater than $6,500,000,000 (5,000 × $1,300,000); and/or
Gross income
as of December 31, 2024, equal to or greater than $6,500,000,000 (5,000 × $1,300,000); and/or
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