ENSAYO DE LA LEY 145 1960, LEY 43 DE 1990 Y LEY 1314 DE 2009

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1. If you have obtained the necessary information to fulfill your duties.

2. If in the course of the review the procedures recommended by the Audit Committee technique were followed.

3. If in its concept the accounting is carried according to the legal norms and the accounting technique, and if the operations registered are in accordance with the statutes and decisions of the General Assemblies or Boards, if applicable.

4 The reservations or reservations to which he is subject his opinion on the fidelity of the financial statements, if he has it.

Article 11. Public accountants shall be assimilated to public officials for the effect of criminal sanctions for the offenses and offenses they commit in the exercise of their professional activities, without prejudice to civil liability.

Article 12. Companies or professional organizations engaged in the exercise of accounting activities may only perform the functions assigned to public accountants under the responsibility of persons who have obtained the corresponding registration

Article 13. Auditors, Controllers, Auditors and Auditors of companies dedicated to the exploitation of natural resources, in addition to the condition of accountants duly registered with the Central Board, must have the rights of Colombians in full enjoyment of civil,

Article 14. The Central Board of Accountants, created by Legislative Decree No. 2373 of 1956, shall continue to function in the capital of the Republic as a unit of the Ministry of National Education, and shall consist of six members, as follows:

The Minister of Education or his delegate. The Superintendent of Corporations or a delegate of his.

A representative of the Colombian Association of Universities, with his alternate. The Dean of the National Faculty of Accounting and Economics or a delegate of his.

A representative of the certified public accountants, with his deputy.

A representative of authorized public accountants, with his deputy.

Article 15. The Central Board of Accountants shall have the character of disciplinary entity of the profession, in the exercise of the following functions:

1 To decide on the applications of inscription of the aspirants to accountants and to cancel those that have authorized, subject to the norms of this Law and to the subsequent regulations.

2. To authorize, through its President, the registration of the public accountants in the respective books, and the licenses and certificates of the case.

3. To receive, by means of its President or of the member to whom it appoints, the professional oath to the accountants without university title.

4. To indicate, with the approval of the Ministry of Education, how to prove compliance with the admission requirements for which no special test was required in this Law or in the decrees that regulate it.

5. Keep a register of public accountants both titular and authorized.

6. Issue the certificates that enable a person to perform the functions indicated in this Law.

7. To impose the sanctions provided for in this Law and in its regulatory decrees.

8. Prepare and disseminate, with the approval of the Ministry of Education, a code of professional ethics for accountants and, if necessary, make any necessary amendments and clarifications

9. Ensure compliance with this Law and subsequent regulations, as well as with all other regulations relating to public accounting.

Article 16. The Central Board of Accountants shall have a permanent Secretary and such other employees as may be necessary, freely appointed and removed from office, who shall be considered as official employees for all legal purposes.

Article 17. In order to comply with the provisions of the previous article and with the other provisions set forth in this Law for the permanent and effective functioning of the Central Board of Accountants

Article 18. The request for registration of a public accountant shall be made on paper sealed before the Central Board, indicating the category for which it is formulated and accompanying it with the documents and supporting documents of the case, and the Board shall resolve it within a term of sixty 60 days.

Article 19. The following will be grounds for suspension of the registration of a public accountant, for up to one year, duly established:

1. To have executed acts in violation of the code of professional ethics that will dictate the Central Board, when the severity of them does not justify the cancellation.

2. The mental alienation, habitual drunkenness or other serious vice or incapacity that temporarily disqualifies him for the correct exercise of the profession.

Article 20. The following, duly verified, will be grounds for cancellation of the registration of a public accountant:

1. To have violated the commercial reservation of the books, papers and information that he had known in the exercise of the profession.

2. To have performed acts that seriously violate the professional ethics indicated in the code of the subject.

Article 21. The decisions of the Central Board of Accountants will be subject to the resources indicated in article 77 of Law 167 of 1941. In the processing of said resources, the provisions of Chapter VIII of the same Law will apply. Will be exhausted by appeal to the Ministry of Education

The fines imposed in accordance with this Act by the Central Board of Accountants shall be in favor of the Colombian Institute of Social Security and shall be imposed ex officio or at the request of any person. The resolution of the Board, once firm, will lend executive merit to the competent Judges.

Article 22. The pending applications for registration of public accountants are currently held by the Central Board, processed and resolved within a maximum period of six (6) months, counted from the effectiveness of this Law, with prior Notice or request to the interested party, in cases where there is a deficiency of the documentation submitted.

Article 23. This Law governs from its promulgation and repeals Decree 2373 and 3131 of 1956, 0025