Por regla general la cooperativa tendrá un revisor fiscal con su respectivo suplente, quienes deberán ser contadores públicos con matrícula vigente; el Departamento Administrativo Nacional de Cooperativas podrá eximir a las cooperativas de tener revisor fiscal cuando las circunstancias económicas o de ubicación geográfica o el número de asociados lo justifiquen.
Ley 79 de 1988 →In force
Article 41
Ley 79 de 1988 · Por la cual se actualiza la legislación cooperativa
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