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| titulo | ARTICLE 91 A: INFRACTIONS RELATED TO THE AUDIT OF THE FINANCIAL STATEMENTS |
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| contenido | ARTICLE 91 A: INFRACTIONS RELATED TO THE AUDIT OF THE FINANCIAL STATEMENTS
These are infractions related to the audit of the financial statements that the public accountants must prepare in accordance with article 52 of this Code --615-Art. 52--, that the public accountant which audits does not observe the omission of contributions collected, withheld, transferred, or owned by the taxpayer, in the report on the tax status of the taxpayer, for the period covered by the audited financial statements, when said omissions are linked to the breach of the auditing standards that regulate the professional capacity, independence, and impartiality of the public accountant, the work it carries out and the information it provides as a result of them, and provided that the omission of the contributions is determined by the tax authorities in exercise of its faculties of verification by means of a resolution that has been firm . --615-Art. 52-- --618-Art. 91B-- The infraction referred to in the previous paragraph will not be incurred, when the omission determined does not exceed 10% of the contributions collected, withheld, or transferred, or 15%, in the case of the taxpayer's own contributions. |
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