El revisor fiscal que, a sabiendas, autorice balances con inexactitudes graves, o rinda a la asamblea o a la junta de socios informes con tales inexactitudes, incurrirá en las sanciones previstas en el Código Penal para la falsedad en documentos privados, más la interdicción temporal o definitiva para ejercer el cargo de revisor fiscal.
Decreto 410 de 1971 →In force
Article 212
Responsabilidad Penal Del Revisor Fiscal Que Autoriza Balances O Rinde Informes Inexactos
Decreto 410 de 1971 · POR LA CUAL SE EXPIDE EL CÓDIGO DE COMERCIO
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