NEW LEGAL REGULATIONS APPLIED TO FINANCIAL STATEMENTS INCREASES THE RESPONSIBILITY PUBLIC ACCOUNTANT
DOI:
https://doi.org/10.15381/quipu.v19i36.6485Keywords:
Estados Financieros, Normativa Contable, Ética Profesional, Normativa Legal.Abstract
In the text of Law No. 29720 - “An Act to promote securities emissions and strengthens the capital market”, Article 5 states that companies and entities other than those that are under the supervision of Conasev, States must submit financial Statements from the year 2011, prepared by audit firms authorized by a school of public accountants of Peru, where the annual income from the sale of goods or services or total assets equal or exceed three thousand tax units (UIT) . This Article specifies the importance of such legislation, which allows the increase of professional auditing services, and promotes greater interest in the preparation of financial statements, raising the responsibility of the practitioner. We analyze various legislation, corporate and tax, identified by the accounting information requested, and the results of investigations conducted at the Institute of Chartered Accountants of Lima and the Schools that have the responsibility for the formation of a public accountant.
Downloads
Downloads
Published
Issue
Section
License
Copyright (c) 2011 Ernesto Augusto Polar Falcón
![Creative Commons License](http://i.creativecommons.org/l/by-nc-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
AUTHORS RETAIN THEIR RIGHTS:
a. Authors retain their trade mark rights and patent, and also on any process or procedure described in the article.
b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .
c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).