Evolución - Linea de Tiempo de la revisoria Fiscal


Linea de Tiempo de la revisoria Fiscal


  • 1923: Misión Kemmerer.
  • 1931:Ley28y57.Disposiciones sobre libros, nombramiento de contadores juramentados. 1935:Ley73.Obligación del Revisor Fiscal.
  • 1936: Decreto 1946. Inscripción del Revisor Fiscal en la Cámara de Comercio. 1940: Decreto 1539. Normas de Contadores Juramentados.
  • 1941:Decreto1357.Figuradelcontadorjuramentado. 1951:NaceInstitutoNacionaldeContadores.
  • 1955: Nace Adecontin. Asociación de contadores investigadores
  •  1956: Ley 2373. Reglamentación Ejercicio Profesional Contable. Nace ICC. 1960: Ley 145. Estatuto Profesional del Contador.
  • 1961: Ley 1461. Que hacer del Contador. Decreto 1651. Sanción para Contadores y Revisores Fiscales. 1969: Decreto 2265. Establece que los contadores son auxiliares de justicia.
  • 1971: Decreto 411 Código de Comercio.
  • 1974:Decreto 2815. Revisor Fiscal Responsabilidad Solidaridad con la Administración 1979:Ley 32 creación de la  Comisión Nacional de Valores.
  • 1983: Decreto 3451. Ley 90 Decreto 3410. Certificación Declaración de Renta.
  • 1986: Decreto 2160. Regulación Contable.
  • 1987: Decreto 2553. Modificación Parcial 2160.
  • 1988: 2686 y 2687. Determina Auditoría Interna.
  • 1991: Decreto 1744. Reforma Estatuto Tributario Auditoría Interna.
  • 1990: Ley 43. Estatuto Orgánico de la Profesión.
  • 1992: Ley 60. Expide Sanciones a Contadores Públicos.
  • 1993:Decreto2649.Derogael2553de1987.Determina Normas básicas y técnicas de Contabilidad.
  • 1995: Ley 222 .Reforma al código de Comercio
  • 1999: Ley 550. Reestructuración y reactivación económica. 
  • 2008: Ley 1258 art. 28. Sociedades por acciones simplificadas.









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