Accountants are unable to certify nearly anything other than what is described in the books |

According to Nationwide Electoral Council –CNE–:

Candidates should report accounting facts in the Cuentas Claras software in the Income and Price Ebook Sort, info that the process processes and instantly generates variety 5B and attachments.

Pursuant to Report 25 of Legislation 1475 of 2011, the presentation of the report of money and fees by the prospect to the political group that joined it should be carried out one month just after the day of the elections.

These so-termed reviews are not really accounting, because they do not satisfy all the needs established for it. The CNE requires the shipping and delivery of the unique media. Let us believe that an assessment of these and these is carried out in the formal body. It seems easy to detect facial mistakes, that is, the lack of harmony involving the registers and their supports. If the supports are bogus, that is, they do not replicate actual financial functions, it is very unlikely that he will see, except the evidence is prolonged to 3rd get-togethers in buy to carry out checks. Only by seeking to confirm the circulation of merchandise or products and services will it be feasible to know if the paperwork, that is the supports, correspond to reality. The preparation of paperwork that harmonize without having reflecting what has occurred can be accomplished by settlement among the functions included. But falsifying reality isn’t that uncomplicated.

The certifications of the accountants have specific problems. These are not simple statements that one of these gurus can make. Amongst them, all certifications ought to be drawn from the books. If the information and facts is not taken from books but from media, we will be confronted with a compilation matter to ISRS 4410. The certifications also suggest that these books are held in right type. If any of its requirements fall short, the accountant will not be equipped to ignore that truth and make statements as if everything were regular.

Accountants can certify what is recorded, but they can’t demonstrate nearly anything other than what is said in the books. An accountant may perhaps argue that the payment of a sum of money appears in the books that he claims to be payment for function, but that is not the similar as arguing that an employment contract has really been concluded. It is the collection of documentation that generates the evidence that several search for. If a career application appears, a duplicate of documents these types of as the citizenship card, the kinds for joining a overall health advertising institution and a pension fund and severance shell out, a copy of the work agreement, the assignment of the career, the interaction to the superiors of your hiring, records of your perform and payment of your month to month salary, it can be deduced that a duly formalized work connection truly exists.