{"id":909,"date":"2023-09-04T18:42:42","date_gmt":"2023-09-04T22:42:42","guid":{"rendered":"https:\/\/auditorescontadorestarija.org\/?page_id=909"},"modified":"2023-09-04T19:36:08","modified_gmt":"2023-09-04T23:36:08","slug":"base-legal","status":"publish","type":"page","link":"https:\/\/auditorescontadorestarija.org\/index.php\/base-legal\/","title":{"rendered":"Base Legal y Profesional"},"content":{"rendered":"\n<div style=\"height:36px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-7d45eb4d alignfull uagb-is-root-container\"><div class=\"uagb-container-inner-blocks-wrap\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-90ceee1f uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/base_legal-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Marco Normativo<\/h3><\/div><p class=\"uagb-ifb-desc\">Legal y Profesional<br>CP &#8211; CAUB<\/p><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/0.-Marco-normativo-legal-y-profesional-CP-CAUB0.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-08c9b5b9 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/base_legal-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Decreto Supremo N\u00ba 3911<\/h3><\/div><p class=\"uagb-ifb-desc\">Actividades profesionales de Auditor\u00eda y Contabilidad<\/p><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/1.-DECRETO-SUPREMO-N\u00b0-3911-actividades-pro.-de-Auditoria-y-Contabilidad-1954-1957.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-fb462ebb uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/base_legal-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Decreto Ley N\u00ba 12042<\/h3><\/div><p class=\"uagb-ifb-desc\">Ley del Economista 1974<\/p><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/2.-DECRETO-LEY-N\u00b0-12042-Ley-del-Economista-1974.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-94f9117a alignfull uagb-is-root-container\"><div class=\"uagb-container-inner-blocks-wrap\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-e91f4736 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/base_legal-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Decreto Supremo N\u00ba 22274<\/h3><\/div><p class=\"uagb-ifb-desc\">Sello de Contadores en Balances<\/p><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/4.-DECRETO-SUPREMO-No-22274-Sello-del-Colegio-de-Contadores-en-Balances.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-16bc942a uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/base_legal-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Ley N\u00ba 2427<\/h3><\/div><p class=\"uagb-ifb-desc\">BONOSOL, Superintendencia General SEREFI<\/p><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/5.-LEY-N\u00b0-2427-Bonosol-Superintendecia-General-SEREFI.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-f54e7091 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/base_legal-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Ley N\u00ba 2495<\/h3><\/div><p class=\"uagb-ifb-desc\">Reestructuraci\u00f3n Voluntaria de Empresas<\/p><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/6.-LEY-N\u00b0-2495-Reestructuracion-voluntaria-de-empresas.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-79a43c74 alignfull uagb-is-root-container\"><div class=\"uagb-container-inner-blocks-wrap\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-a447e228 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/base_legal-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Decreto Supremo N\u00ba 29894<\/h3><\/div><p class=\"uagb-ifb-desc\">Organizaci\u00f3n del \u00d3rgano Ejecutivo, Extingue la AEMP<\/p><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/7.-DECRETO-SUPREMO-N\u00b0-29894-organizacion-del-Organo-Ejecutivo-Extingue-la-AEMP.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-d8cf4b7f uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/base_legal-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Decerto Supremo N\u00ba 0071<\/h3><\/div><p class=\"uagb-ifb-desc\">Creaci\u00f3n de Autoridades de Fiscalizaci\u00f3n<\/p><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/8.-DECRETO-SUPREMON-N\u00b0-0071-Creacion-de-Autoridades-de-Fiscalizacion.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-7bf954f6 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/base_legal-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Resoluci\u00f3n Administrativa SEMP N\u00ba 370\/2008<\/h3><\/div><p class=\"uagb-ifb-desc\">Aprueba NC 1 y NA 1<\/p><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/9.-Resolucion-Administrativa-SEMP-N\u00b0-370-2008-aprueba-NC-1-y-NA-1.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-a3b3d325 alignfull uagb-is-root-container\"><div class=\"uagb-container-inner-blocks-wrap\">\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-9d6595d7 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<div class=\"wp-block-uagb-info-box uagb-block-a9972ad9 uagb-infobox__content-wrap  uagb-infobox-icon-above-title uagb-infobox-image-valign-top\"><div class=\"uagb-ifb-content\"><div class=\"uagb-ifb-image-content\"><img decoding=\"async\" src=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/base_legal-150x150.jpg\" alt=\"\" width=\"\" height=\"0\" loading=\"lazy\"\/><\/div><div class=\"uagb-ifb-title-wrap\"><h3 class=\"uagb-ifb-title\">Resoluci\u00f3n Administrativa SEMP N\u00ba 28\/2009<\/h3><\/div><p class=\"uagb-ifb-desc\">Aprueba NC 2 &#8211; 14 y Normas Internacionales<\/p><div class=\"uagb-ifb-button-wrapper wp-block-button\"><a href=\"https:\/\/auditorescontadorestarija.org\/wp-content\/uploads\/2023\/09\/10.-Resolucion-Administrativa-SEMP-N\u00b0-28-2009-aprueba-NC-2-14-y-normas-internacionales.pdf\" class=\"uagb-infobox-cta-link wp-block-button__link\" target=\"_blank\" rel=\"noopener noreferrer\" onclick=\"return true;\" alt=\"\"><span class=\"uagb-inline-editing\">Descargar<\/span><\/a><\/div><\/div><\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\"><\/div>\n<\/div>\n<\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_uag_custom_page_level_css":"","neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","_themeisle_gutenberg_block_has_review":false,"footnotes":""},"class_list":["post-909","page","type-page","status-publish","hentry"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"neve-blog":false},"uagb_author_info":{"display_name":"admin","author_link":"https:\/\/auditorescontadorestarija.org\/index.php\/author\/admin\/"},"uagb_comment_info":0,"uagb_excerpt":null,"_links":{"self":[{"href":"https:\/\/auditorescontadorestarija.org\/index.php\/wp-json\/wp\/v2\/pages\/909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/auditorescontadorestarija.org\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/auditorescontadorestarija.org\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/auditorescontadorestarija.org\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/auditorescontadorestarija.org\/index.php\/wp-json\/wp\/v2\/comments?post=909"}],"version-history":[{"count":18,"href":"https:\/\/auditorescontadorestarija.org\/index.php\/wp-json\/wp\/v2\/pages\/909\/revisions"}],"predecessor-version":[{"id":955,"href":"https:\/\/auditorescontadorestarija.org\/index.php\/wp-json\/wp\/v2\/pages\/909\/revisions\/955"}],"wp:attachment":[{"href":"https:\/\/auditorescontadorestarija.org\/index.php\/wp-json\/wp\/v2\/media?parent=909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}