0121-6805

S0121-68052021000200045

10.18359/rfce.5170

Colombia

00 12 2021

29 2 45 65

2015 19 3 3

252-66

2019 22 2 2

187-202

American Institute of Certified Public Accountants [AI-CPA] 2018

2017 30 4 4

850-73

2016 13 1 1

17-36

2017 36 4 4

1-27

2017 25 25

29-44

2018 40 40

83-101

2017 30 4 4

762-76

2019 38 2 2

57-77

2019 27 5 5

725-40

2017 31 3 3

1-4

Chartered Professional Accountants of Canada [CPA Canada] - American Institute of Certified Public Accountants [AICPA] 2017

2018 7 2 2

1-11

2018 15 2 2

1-10

2019 33 4 4

15-35

2019 34 7 7

750-82

2017 38 38

9-22

2017 38 38

37-49

2018 40 40

102-15

2020 34 1 1

20-30

2020 69 1 1

101260

2019 35 35

100433

Institute of Chartered Accountants in England and Wales [ICAEW] 2018

2016 13 2 2

1-20

2019 33 3 3

69-73

2018 22 3 3

329-31

2017 14 1 1

115-22

2018 26 3 3

381-99

2020 150 150

119751

2018 15 1 1

199-215

2019 51 6 6

100833

2020

213-26

2020 167 167

209-34

2019 33 3 3

127-40

2012 39 9 9

8490-5

2017

2018 15 2 2

111-6

2017 31 3 3

63-79

2017 31 3 3

81-99

2019 16 1 1

21-35

2017

11-6

2019 49 1 1

95-119

2020 34 6 6

2019 33 3 3

89-109

2018 18 18

49-67

2019 34 3 3

324-37

2019 37 37

100288

2020

2018 30 30

1-18

2019 16 16

568-81

2018 110 110

80-92

2019 16 2 2

69-88

2019 33 3 3

111-26