Through concept 2023 - 0082, the Technical Council of Public Accounting (hereinafter CTCP) ruled on the responsibility of Company’s statutory auditor on the follow - up of the presentation of electronic information. CTCP reiterates the interpretation that was established in concept 2022 - 03311.
The concept 2022 - 03311 established that the management of the company is responsible for tax management, while the statutory auditor has the function of verifying the compliance of the tax obligations by the administration (management), this obligation is derived from the functions assigned to the statutory auditor in Sections 580 (tax returns that are considered as not filed), 581 (effects of the signature of the accountant) and 597 (signature of the tax return with qualifications) of Colombian Tax Code.
Therefore, the statutory auditor will not be responsible for compliance with the Company's tax obligations, despite having a duty to warn to avoid untimeliness or other contingencies.
Finally, it is worth mentioning that if the company's bylaws had attributed such responsibility to the statutory auditor (tax compliance), the statutory auditor will be responsible for the tax management and not the company's management if it does not affect the independent practice of his profession.