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Statutory Auditor in Colombia by Kelly Castro is a document available to read on EtoBox.
What is Statutory Auditor in Colombia about?
In Colombia, corporate law was updated in 2008 with the introduction of simplified stock companies (SAS) which allowed for more flexible business structures in line with global trends. This document analyzes the role and legal requirements of the statutory auditor for SAS companies under Colombian tax law. It finds that while SAS companies represent over 92% of formal businesses, they are not required to have a statutory auditor unless certain asset or revenue thresholds are met. The purpose of the document
- Author
- Kelly Castro
- Language
- EN