El Departamento Administrativo Nacional de Cooperativas podrá autorizar que el servicio de revisoría fiscal sea prestado por organismos cooperativos de segundo grado, por instituciones auxiliares del cooperativismo, o por cooperativas de trabajo asociado que contemplen dentro de su objeto social la prestación de este servicio, a través de contador público con matricula vigente.
Ley 79 de 1988 →In force
Article 42
Ley 79 de 1988 · Por la cual se actualiza la legislación cooperativa
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Text of the article
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Constitutional history
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