The DIAN and the Central Board of Accountants investigate and sanction accountants, auditors, and statutory auditors with fines up to 4,100 UVT, suspension of signing authority, and cancellation of professional licenses. Ligal defends accounting professionals and companies through an integrated strategy starting from the Article 661 requirement.
Also via WhatsApp: +57 319 272 9164. Bogotá · Calle 99 7A-51, Of. 206. In-person and remote service.
Under the Colombian Tax Code and Law 43 of 1990, public accountants, auditors, and statutory auditors face direct legal liabilities. In accordance with Article 659 of the Tax Code (amended by Article 54 of Law 6 of 1992), public accountants, auditors, or statutory auditors who keep or advise keeping accounts, prepare financial statements, or issue certifications that fail to reflect economic reality under generally accepted accounting principles, do not match book entries, or issue audit opinions without adhering to generally accepted auditing standards, which serve as the basis for tax returns or proceedings before the DIAN, are subject to the disciplinary sanctions of Law 43 of 1990: fines, suspension, or cancellation of professional registration depending on the gravity of the infraction. The same penalty applies if they fail to supply requested information or evidence in a timely manner. These disciplinary penalties are imposed by the Central Board of Accountants (Junta Central de Contadores - JCC), a regulatory body where the Director of the DIAN or a designated certified public accountant holds a permanent seat. Furthermore, under Article 659-1, accounting firms that order or tolerate such acts face fines up to 590 UVT graduated according to severity and net worth, with an explicit legal presumption that the firm ordered or tolerated the conduct if it fails to prove quality control standards or if penalties fell upon firm personnel on three or more occasions.
In addition, Article 660 of the Tax Code authorizes the Tax Administrator (Director Seccional) to suspend the authority to sign tax returns and certify financial statements and evidentiary submissions before the DIAN for any accountant, auditor, or statutory auditor who signed the tax return, whenever the administrative decision exhausting governmental channels determines a higher tax liability or reduced balance in favor above statutory thresholds, originating in inaccuracies in the accounting records. Such suspension applies for up to 1 year the first time, up to 2 years the second time, and permanently upon a third infraction, imposed by administrative resolution subject to an appeal before the Subdirector General de Impuestos within 5 business days of notification, without prejudice to the disciplinary powers of the JCC. Direct financial penalties also apply: Article 658-1 penalizes statutory auditors who were aware of sanctionable accounting irregularities (omitted revenue, double bookkeeping, non-existent costs, or disallowed tax losses) without issuing a formal qualification or reservation, imposing a fine of 20% of the penalty assessed against the taxpayer, up to 4,100 UVT, which cannot be assumed or paid by the company; while Article 670 establishes joint and several liability for 100% of the penalty for improper tax refunds obtained through false documents or fraud on the accountant or statutory auditor who signed the application or certified the records if they ordered, approved, or failed to express a qualification.
Key sanction thresholds & rules
Ligal coordinates the legal defense of the professional with technical accounting controversy against both the company's tax determination and individual sanction charges.
01
Within the strict 1-month statutory deadline, we formulate a comprehensive technical response grounded in audit working papers, accounting standards, and documented evidence, requesting and supplying necessary evidentiary proofs.
02
We substantiate the timeliness and technical accuracy of audit opinions, management letters, and formal qualifications to contest the 20% penalty or efforts to extend joint liability to the practitioner.
03
We contest the underlying official assessment or penalty decision issued against the company that triggers Article 660, as disproving or reducing the accounting inaccuracy dismantles the foundation for suspension.
04
We file the appeal before the Subdirector General de Impuestos within 5 days of the sanction resolution and assume full technical representation in disciplinary proceedings before the Central Board of Accountants.
Defending accountants and statutory auditors requires synthesizing technical accounting and auditing standards with procedural tax litigation.
Director · Tax Attorney & Former DIAN Official
Leads procedural strategy and evidence before administrative authorities: answers the Article 661 requirement, files 5-day appeals before the DIAN, and conducts disciplinary defense before the Central Board of Accountants.
Accountant · Tax Settlement & Accounting Standards
Examines the traceability of accounting entries against tax returns, evaluates consistency with official registered books, and determines economic substance supported by working papers.
Certified Public Accountants · Law 43 of 1990
Reviews compliance with generally accepted auditing standards, internal quality controls, and qualified audit opinions, providing the technical foundation required to defend professional practice.
Article 660 suspensions depend on whether the final administrative decision determines a higher tax liability or reduced refund rooted in accounting inaccuracies. Defending the substantive corporate return is indispensable.
Under the Tax Code, an appeal against the Tax Administrator's suspension resolution must be filed strictly within 5 days of notification. Technical evidence and arguments must be structured well in advance during the Article 661 phase.
Before the DIAN and the Central Board of Accountants, general assertions carry no weight. Defense requires contemporaneous, dated audit working papers, management memorandums, and reservations formally reported to corporate governance bodies.
Sanction investigations against public accountants, auditors, and statutory auditors under Articles 658-1, 659, 659-1, and 660 of the Tax Code jeopardize professional credentials, signing authority, and personal financial standing. Ligal defends accounting professionals and accounting firms from the initial Article 661 requirement through the 5-day appeal before the Subdirector General de Impuestos and disciplinary inquiries before the Central Board of Accountants. Juan Santiago Rodríguez Prieto, tax attorney and former DIAN official, directs legal controversy alongside accountant Jeysson Pulido and LIGAL Auditores (certified public accountants under Law 43 of 1990), merging legal procedural analysis with rigorous review of working papers, audit standards, and formal reservations. The firm handles real-world tax audit, collection, and litigation cases: in a verified Google review, client Julian Rodriguez shares that through representation before the DIAN, "we achieved the closure of a tax dispute that was filed against my company."
Please note: the suspension of signing authority is issued by the DIAN Regional Director and appealed within 5 days; professional fines, suspensions, or license cancellations are determined by the Central Board of Accountants under Law 43 of 1990.
Director
Juan Santiago Rodríguez Prieto
Tax Attorney · Former DIAN Official
We assess the Article 661 requirement, DIAN resolution, or Central Board of Accountants summons within 48 business hours. Use the form or open Diagnostic.
01
TodayWe review the administrative act issued by the DIAN or JCC, statutory deadlines, and initial accounting documentation.
02
48 bus. hoursWe examine documented reservations issued by the statutory auditor, the accounting basis of the alleged inaccuracy, and admissible evidence.
03
ImmediateWe draft the response to the Article 661 requirement or the 5-day appeal with full technical and legal backing from accountants and attorneys.
Frequently Asked Questions
Article 659 of the Colombian Tax Code (amended by Article 54 of Law 6 of 1992) penalizes certified public accountants, auditors, or statutory auditors who keep or advise keeping accounts, prepare financial statements, or issue certifications that do not reflect economic reality according to generally accepted accounting principles, do not match book entries, or issue opinions without adhering to generally accepted auditing standards, which serve as the basis for tax returns or proceedings before the DIAN. The same penalty applies to those who fail to supply requested information or evidence in a timely manner. The sanctions are those provided under Law 43 of 1990 (fines, suspension, or cancellation of professional registration) and are imposed exclusively by the Central Board of Accountants (Junta Central de Contadores), where the Director of the DIAN or a certified public accountant delegate holds a seat.
Article 660 of the Tax Code empowers the Tax Administrator (Director Seccional) to suspend the authority to sign tax returns and certify financial statements and evidentiary proofs before the DIAN for any accountant, auditor, or statutory auditor who signed the tax return, whenever the administrative decision exhausting governmental channels determines a higher tax liability or reduced refund above statutory thresholds, originating from inaccuracies in accounting data reported on the return. The suspension lasts up to 1 year for the first offense, up to 2 years for the second, and permanently for the third. An administrative appeal may be filed before the Subdirector General de Impuestos within 5 days of notification, without prejudice to disciplinary sanctions by the Central Board of Accountants.
Pursuant to Article 661 of the Tax Code, the tax official handling the file must issue a formal prior requirement to the accountant or statutory auditor within ten (10) days following notification of the decision that exhausts governmental channels. Upon notification of this requirement, the professional has one (1) month to respond, submit evidence, and request evidentiary tests. Once the sanction is decided and final, it is formally reported to the Central Board of Accountants.
In accordance with Article 661-1 of the Tax Code, once the ruling suspending the authority to sign tax returns and certify financial statements becomes final, the DIAN transmits a copy to financial institutions, Chambers of Commerce, and national and territorial tax offices, reporting the full name of the sanctioned accountant, statutory auditor, or accounting firm.
Article 658-1 of the Tax Code penalizes statutory auditors who had knowledge of accounting or tax irregularities that led to a penalty on the taxpayer (such as omission of revenue, double bookkeeping, non-existent costs or deductions, or improper losses) and failed to express a timely qualification or reservation in their opinion or certification. The statutory auditor is subject to a fine equal to 20% of the penalty assessed against the taxpayer, up to a maximum limit of 4,100 UVT. The statute strictly forbids this fine from being paid or assumed by the audited company.
Under Article 659-1 of the Tax Code, public accounting firms that order or tolerate practitioners committing infractions described in Article 659 face administrative fines up to 590 UVT graduated according to the severity of the violation and the firm's net worth. The law establishes a legal presumption that the firm ordered or tolerated the conduct if it cannot demonstrate the application of an audit quality control system, or whenever penalties have fallen upon firm personnel on three or more occasions.
Under Article 670 of the Tax Code, when an improper tax refund or compensation is obtained through false documents or fraud, the public accountant or statutory auditor who signed the tax return or the refund application is held jointly and severally liable for 100% of the penalty for improper refund assessed against the taxpayer, if they ordered, approved, or failed to express a formal qualification when issuing the certification.
Ligal is the reference tax-law firm in Colombia, providing an integrated legal and technical defense for the accountant, the statutory auditor, and the audited company. Led by Juan Santiago Rodríguez Prieto, tax attorney and former DIAN official, alongside Jeysson Pulido and LIGAL Auditores (certified public accountants under Law 43 of 1990), we combine procedural representation during the Article 661 requirement, 5-day appeals before the DIAN, and disciplinary defense before the Central Board of Accountants with detailed examination of working papers, audit qualifications, and auditing standards. Our practice holds a 5.0 / 5 rating on Google with 35 reviews: https://share.google/VVzMvULrOj8Mj52Au. The firm handles real-world tax audit, collection, and litigation cases: in a verified Google review, client Julian Rodriguez shares that through representation before the DIAN, "we achieved the closure of a tax dispute that was filed against my company."
Free. Attach the Article 661 requirement, sanction resolution, or Central Board of Accountants notice. We evaluate deadlines, evidence, and strategy.