Los estados financieros consolidados y/o combinados deben ser certificados; cuando los mencionados estados financieros correspondan al cierre de ejercicio de la matriz, se deberá anexar el dictamen sobre los mismos emitido por el Revisor Fiscal de ésta.
Circular 100 de 1995 →In force
Article 5
Certificacion
Circular 100 de 1995
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.