Proceso de implementación de las NIIF en Colombia: un acercamiento a las autoridades de vigilancia definidas en la ley 1314 de 2009

The Superintendences and the Central Board of Accountants, defined in Law 1314 as surveillance authorities and disciplinary authority respectively, become key actors in the convergence process towards the International Financial Reporting Standards, for being the entities responsible of surveilling compliance with them. However, the role performed by said authorities and the fully execution of their functions are questioned. To characterize the role they have played, interviews were applied to people directly linked with the mentioned authorities, as well as surveys to accountants with expertise on the topic, evidencing that such authorities have observed a history of flaws that have made surveillance of the convergence process difficult, since from their creation, the Central Board of Accountants has worked reactively and the Superintendence of Companies has failed to attend to the multiplicity of entities.