Artículo tercero. Se entiende por firma de Contadores Públicos, la persona jurídica que se dedica a la prestación de servicio s propios de los contadores públicos, bajo la dirección y responsabilidad de éstos y previa autorización de funcionamiento de la Junta Central de Contadores.
Decreto 1776 de 1973 →In force
Article 3
Decreto 1776 de 1973 · Por el cual se reglamentan los artículos 1º, 2º, 8º. y 12 de la Ley 145 de 1960
The official text of this article is in Spanish and is shown as published by the Colombian authorities.
01
Text of the article
✓Verbatim text as it appears in the provision. Hard data, citable.
02
Constitutional history
Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.
This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.