{"id":50545,"date":"2021-08-24T15:54:32","date_gmt":"2021-08-24T15:54:32","guid":{"rendered":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/2021\/08\/24\/contador-publico\/"},"modified":"2025-07-14T16:42:35","modified_gmt":"2025-07-14T21:42:35","slug":"contador-publico","status":"publish","type":"post","link":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/2021\/08\/24\/contador-publico\/","title":{"rendered":"CONTADOR PUBLICO"},"content":{"rendered":"\n<p><strong>CONTADOR PUBLICO<\/strong>\u00a0&#8211; Inscripci\u00f3n como requisito de competencia &#8211;\u00a0<a href=\"https:\/\/dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2024\/INDICE_TEMATICO\/T-129-24.htm\">T-129-24<\/a><\/p>\n\n\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Aval con independencia de las  cifras a las que desean certificar.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Calidad para certificar y  dictaminar balances y otros estadios de personas jur\u00eddicas cuyos ingresos o  activos brutos sean o excedan determinado monto.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Calidad para certificar y  dictaminar estados financieros e informaci\u00f3n contable incluida en estudios de  proyectos de inversi\u00f3n.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Calidad para dar fe p\u00fablica de  hechos propios del \u00e1mbito de su profesi\u00f3n.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2008\/C-861-08.html\">C-861\/08<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Calidad para dictaminar balances  generales y otros de personas solicitantes de financiamiento superior a  determinado monto.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Calidad para dictaminar sobre  estados financieros y actividades de la ciencia contable.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2008\/C-861-08.html\">C-861\/08<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Causales de suspensi\u00f3n.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2006\/C-077-06.html\">C-077\/06<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Certificaci\u00f3n de estados  financieros, balances y dem\u00e1s acontecimientos contables de empresas.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Colaboraci\u00f3n y asesoramiento al  particular en cumplimiento de obligaciones contables y tributarias.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Competencia legislativa para  determinar hechos que requieren ser certificados.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Confianza y fe p\u00fablicas.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Criterio es econ\u00f3mico para  establecer hechos o actos que deben contar con certificaci\u00f3n.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Derecho al trabajo sujeto al  inter\u00e9s general.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Determinaci\u00f3n de necesidad de  firma del contador.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Ejercicio por contadores no  titulados.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-670-02.html\">C-670\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Establecimiento legislativo de  montos m\u00e1ximos a partir de los cuales se requiere la firma.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Examen de papeles de trabajo.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/1997\/C-538-97.html\">C-538\/97<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Facultad de otorgar fe p\u00fablica  sobre actos.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Fe de la veracidad de movimientos  comerciales.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Fin constitucional de guardar  confianza p\u00fablica determina pertinencia del instrumento.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Firma de declaraci\u00f3n de ingresos  y patrimonio de empresas obligadas a llevar libros de contabilidad cuando supere  determinado monto.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Firma de declaraci\u00f3n de renta  cuando patrimonio supere determinado monto.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Funci\u00f3n de velar por los  intereses econ\u00f3micos de la comunidad, la sociedad y el estado.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2008\/C-861-08.html\">C-861\/08<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Funci\u00f3n fedante.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a>,\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2008\/C-861-08.html\">C-861\/08<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Funci\u00f3n fedante y presunci\u00f3n de  legalidad.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2008\/C-861-08.html\">C-861\/08<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Funci\u00f3n instrumental.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Funci\u00f3n principal.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Funciones.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a>,\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2008\/C-861-08.html\">C-861\/08<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Garant\u00eda de veracidad de  informaci\u00f3n sobre patrimonio.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Hechos contables que no requieren  certificaci\u00f3n.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Importancia de profesi\u00f3n.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-670-02.html\">C-670\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Informaci\u00f3n administrada.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Inscripci\u00f3n como requisito de  competencia.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2008\/C-861-08.html\">C-861\/08<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Labor en el campo de la confianza  p\u00fablica no es un fin per se.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Labor implica riesgo social.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-670-02.html\">C-670\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Monto al que ascienden hechos  contables determina necesidad de certificaci\u00f3n o dictamen.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Necesidad no la fija inter\u00e9s en  recibir remuneraci\u00f3n.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-No exigencia de remuneraci\u00f3n  plena por todos los hechos.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Obligaci\u00f3n de velar por los  intereses econ\u00f3micos de la comunidad.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Regulaci\u00f3n de profesi\u00f3n por la  ley.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Relevancia crucial de informaci\u00f3n  en control fiscal y contable.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Responsabilidad por el riesgo  social.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2002\/C-645-02.html\">C-645\/02<\/a>,\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2008\/C-861-08.html\">C-861\/08<\/a><\/font><\/p>\n<p align=\"justify\" style=\"color: rgb(0, 0, 0); font-family: Arial; font-size: small; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: 2; text-indent: 0px; text-transform: none; white-space: normal; widows: 2; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration-thickness: initial; text-decoration-style: initial; text-decoration-color: initial\"> <font face=\"Verdana\" size=\"2\">CONTADOR PUBLICO-Suspensi\u00f3n y cancelaci\u00f3n de la  inscripci\u00f3n por reincidencia.\u00a0<a href=\"https:\/\/www.dmsjuridica.com\/JURISPRUDENCIA\/CORTE_CONSTITUCIONAL\/docs\/2006\/C-077-06.html\">C-077\/06<\/a><\/font><\/p>","protected":false},"excerpt":{"rendered":"<p>CONTADOR PUBLICO\u00a0&#8211; Inscripci\u00f3n como requisito de competencia &#8211;\u00a0T-129-24 CONTADOR PUBLICO-Aval con independencia de las cifras a las que desean certificar.\u00a0C-645\/02 CONTADOR PUBLICO-Calidad para certificar y dictaminar balances y otros estadios de personas jur\u00eddicas cuyos ingresos o activos brutos sean o excedan determinado monto.\u00a0C-645\/02 CONTADOR PUBLICO-Calidad para certificar y dictaminar estados financieros e informaci\u00f3n contable incluida [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-50545","post","type-post","status-publish","format-standard","hentry","category-c"],"_links":{"self":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/50545","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/comments?post=50545"}],"version-history":[{"count":1,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/50545\/revisions"}],"predecessor-version":[{"id":82036,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/posts\/50545\/revisions\/82036"}],"wp:attachment":[{"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/media?parent=50545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/categories?post=50545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dmsjuridica.com\/buscador_20179478954\/indice_tematico_corte\/wp-json\/wp\/v2\/tags?post=50545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}