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Art of accounting

Universally, it is known as Online bookkeeping services, to that dedicated professional to apply, analyze and interpret accounting and financial information of an organization with the aim of designing and implementing tools and mechanisms to support the organization’s policies in the making process making.

It is also known as one expert with university degrees in business studies, with special emphasis on practical matters and financial and tax accounting and administrative, internal and external audit and business advisory services.
In Colombia we could say that a CPA is the natural person who through prior registration with the Central Board of Accountants, and after evidence of their professional competence (university degree), is empowered by law to give public faith regarding the facts known to him and the scope of their own profession, as well as rule on the economic and financial information, perform activities related to accounting, tax science, information systems company, finance, costs, etc.
The labor relationship disables the counter to give public faith on events of interest to their employer.This inability does not apply to statutory auditors or public accountants who provide services to companies that are not obliged by law or by statute, to have a statutory auditor.
The counter should be provided with the necessary accounting information and keep in mind that the Central Board of Accountants, in its Circular 044 November 2005 indicated that income can make certificates to people who do not carry accounting.
Implementing IFRS in Colombia involves harmonize and internationalize the accounting and financial information, which will make it more friendly interpretation of financial statements anywhere in the world, with transparency and absolute fidelity.
 Are companies working with IFRS?
From 1 January to 31 December 2013, it should have been done the planning stage and transition for groups 1 and 3 and between January 1 and December 31, 2014, is developing stage mandatory for these groups and must present comparative financial statements and audited under IFRS, December 31, 2014. for this group 2 is developing the planning stage and transition between January 1 and December 31, 2014 and will be mandatory stage in 2015, shall be filed and comparative audited December 31, 2015. currently the Supersociedades, Superbancaria and supersolidaria are requesting the opening balances to companies in the group 1 and 3, which must have developed and implemented from January 1, 2014 financial statements.
Do all businesses, small, large and medium apply IFRS?
All companies must apply IFRS in Colombia, like many individuals and should be located in IFRS Plenas Groups 1, Group 2 and Group 3 IFRS IFRS SMEs microenterprise.
What are the deadlines to begin working with IFRS?
Mandatory deadlines for Groups 1 and 3, began on January 1, 2014 and for Group 2 from January 2015.
CPA: Hector Pinzon Jaime Correa (President) of the Federation of Public Accountants of Colombia.