{"id":6367,"date":"2026-05-13T12:03:20","date_gmt":"2026-05-13T15:03:20","guid":{"rendered":"https:\/\/canosa.com\/?p=6367"},"modified":"2026-05-13T12:03:21","modified_gmt":"2026-05-13T15:03:21","slug":"simplificacion-del-regimen-aplicable-a-la-fiscalizacion-societaria-de-las-emisoras-y-auditores-externos","status":"publish","type":"post","link":"https:\/\/canosa.com\/es\/simplificacion-del-regimen-aplicable-a-la-fiscalizacion-societaria-de-las-emisoras-y-auditores-externos\/","title":{"rendered":"Simplificaci\u00f3n del r\u00e9gimen aplicable a la fiscalizaci\u00f3n societaria de las emisoras y auditores externos"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">El 9 de abril de 2026 en el marco de desregulaci\u00f3n y simplificaci\u00f3n normativa impulsado por la Comisi\u00f3n Nacional de Valores (la \u201c<span style=\"text-decoration: underline;\">CNV<\/span>\u201d) se public\u00f3 en el Bolet\u00edn Oficial de la Rep\u00fablica Argentina la Resoluci\u00f3n General N\u00b0 1127\/2026 (la \u201c<span style=\"text-decoration: underline;\">Resoluci\u00f3n<\/span>\u201d) mediante la cual se introducen modificaciones en las Normas CNV (N.T. 2013 y mod.) simplificando el r\u00e9gimen aplicable a la fiscalizaci\u00f3n societaria de las emisoras y auditores externos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Resoluci\u00f3n unifica criterios, simplifica el lenguaje normativo y reorganiza art\u00edculos y anexos contribuyendo a una regulaci\u00f3n m\u00e1s clara.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Entre los puntos relevantes la Resoluci\u00f3n:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Adecua las disposiciones relativas a la auditor\u00eda externa a los est\u00e1ndares del C\u00f3digo Internacional de \u00c9tica para Contadores Profesionales adoptado por la Federaci\u00f3n Argentina de Consejos Profesionales de Ciencias Econ\u00f3micas (\u201cFACPCE\u201d) particularmente en relaci\u00f3n a los servicios prestados por los auditores externos a entidades de inter\u00e9s p\u00fablico y el deber de divulgaci\u00f3n de los honorarios facturados.<\/li>\n\n\n\n<li>Determina el alcance de la evaluaci\u00f3n de la funci\u00f3n de auditor\u00eda externa en el marco de las atribuciones y obligaciones que competen al comit\u00e9 de auditor\u00eda o al Directorio consolidando los mecanismos de control interno.<\/li>\n\n\n\n<li>Respecto al Registro de Auditores, la normativa elimina requisitos y reorganiza disposiciones de contenido an\u00e1logo.<\/li>\n\n\n\n<li>Sistematiza y centraliza los requisitos aplicables a los tr\u00e1mites de inscripci\u00f3n registral en el \u00e1mbito de la fiscalizaci\u00f3n societaria de las emisoras.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">La Resoluci\u00f3n entr\u00f3 en vigor el 10 de abril de 2026.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>El 9 de abril de 2026 en el marco de desregulaci\u00f3n y simplificaci\u00f3n normativa impulsado por la Comisi\u00f3n Nacional de Valores (la \u201cCNV\u201d) se public\u00f3 en el Bolet\u00edn Oficial de la Rep\u00fablica Argentina la Resoluci\u00f3n General N\u00b0 1127\/2026 (la \u201cResoluci\u00f3n\u201d) mediante la cual se introducen modificaciones en las Normas CNV (N.T. 2013 y mod.) simplificando &hellip; <a href=\"https:\/\/canosa.com\/es\/simplificacion-del-regimen-aplicable-a-la-fiscalizacion-societaria-de-las-emisoras-y-auditores-externos\/\">Continued<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-6367","post","type-post","status-publish","format-standard","hentry","category-articulos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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