{"id":6025,"date":"2025-12-12T15:57:00","date_gmt":"2025-12-12T20:57:00","guid":{"rendered":"https:\/\/incp.org.co\/revista-el-contador-publico\/?p=6025"},"modified":"2026-03-30T16:18:57","modified_gmt":"2026-03-30T21:18:57","slug":"ii-congreso-de-aseguramiento-del-incp","status":"publish","type":"post","link":"https:\/\/incp.org.co\/revista-el-contador-publico\/tendencias\/social\/2025\/12\/ii-congreso-de-aseguramiento-del-incp\/","title":{"rendered":"II Congreso de Aseguramiento del INCP\u00a0"},"content":{"rendered":"\n<p style=\"text-align:justify\">Con un \u00e9xito rotundo se llev\u00f3 a cabo el II Congreso de Aseguramiento del Instituto Nacional de Contadores P\u00fablicos \u2013<strong> INCP<\/strong>, los d\u00edas 6 y 7 de noviembre de 2025, consolid\u00e1ndose como el principal escenario de actualizaci\u00f3n para auditores y revisores fiscales en Colombia.<br><br>Este encuentro reuni\u00f3 a m\u00e1s de 150 profesionales, entre contadores p\u00fablicos, auditores, revisores fiscales, expertos y l\u00edderes del sector, quienes representan la esencia misma del aseguramiento: la construcci\u00f3n de confianza.<\/p><br>\n\n\n\n<p style=\"text-align:justify\">Durante dos d\u00edas, los asistentes participaron en una agenda acad\u00e9mica de alto nivel, centrada en los desaf\u00edos y tendencias que marcan el ejercicio profesional del aseguramiento. Entre los temas abordados se destacaron el marco normativo aplicable a los distintos tipos de encargos, la NIA para entidades menos complejas (EMC) \u2014nuevo est\u00e1ndar internacional de especial relevancia para quienes trabajan con pymes\u2014, la gesti\u00f3n de la calidad, la evaluaci\u00f3n de riesgos, la responsabilidad penal, el control interno, el negocio en marcha, los informes de auditor\u00eda, y los retos tributarios y tecnol\u00f3gicos. Cada sesi\u00f3n fue dise\u00f1ada para ofrecer valor pr\u00e1ctico, visi\u00f3n estrat\u00e9gica y herramientas aplicables al ejercicio profesional.<\/p>\n\n\n\n<p style=\"text-align:justify\">El Congreso cont\u00f3 con la participaci\u00f3n de reconocidos referentes nacionales, entre ellos, socios y directores de firmas contables y de auditor\u00eda, consultores especializados y representantes de organismos de supervisi\u00f3n y regulaci\u00f3n. Agradecemos especialmente las intervenciones de Lucinda D\u00edaz y Frankly Manuel Rodr\u00edguez Ram\u00edrez, delegados de la Superintendencia Financiera de Colombia y la Superintendencia de Sociedades, respectivamente, as\u00ed como la del presidente del Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica, Jimmy Jay Bola\u00f1o.<\/p>\n\n\n\n<p style=\"text-align:justify\">\u201cEn el INCP estamos convencidos de que los servicios de aseguramiento constituyen un pilar esencial para la transparencia, la sostenibilidad empresarial y la estabilidad de los mercados. En un entorno en constante transformaci\u00f3n, reafirmamos nuestro compromiso con la \u00e9tica, la calidad y el inter\u00e9s p\u00fablico, piedras angulares de nuestra profesi\u00f3n\u201d, afirm\u00f3 Humberto Fern\u00e1ndez Paz, presidente del INCP.<\/p><br>\n\n\n\n<p style=\"text-align:justify\">El <strong>INCP<\/strong>&nbsp;cada d\u00eda reafirma su compromiso con el fortalecimiento de la profesi\u00f3n contable y avanza en su prop\u00f3sito de ofrecer escenarios de entrenamiento de alto nivel, que impulsen la calidad, la \u00e9tica y la confianza p\u00fablica como pilares fundamentales de la labor de los contadores p\u00fablicos.<\/p>\n\n\n\n<p style=\"text-align:justify\">Expresamos nuestro m\u00e1s sincero agradecimiento a los conferencistas, asistentes y aliados que hicieron posible esta segunda edici\u00f3n del Congreso de Aseguramiento.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7541-1024x683.jpg\" alt=\"\" class=\"wp-image-6049\" srcset=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7541-1024x683.jpg 1024w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7541-300x200.jpg 300w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7541-768x512.jpg 768w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7541-1536x1024.jpg 1536w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7541-2048x1365.jpg 2048w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7541-1620x1080.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">De izquierda a derecha:&nbsp;Deyna Hern\u00e1ndez, directora ejecutiva del INCP; Luis Henry Moya, exconsejero del CTCP, Jorge Eli\u00e9cer Moreno, vicepresidente del INCP;&nbsp;Humberto Fern\u00e1ndez Paz, presidente del INCP; Clenia Causil, coordinadora t\u00e9cnica del INCP.<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7575-1024x683.jpg\" alt=\"\" class=\"wp-image-6050\" srcset=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7575-1024x683.jpg 1024w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7575-300x200.jpg 300w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7575-768x512.jpg 768w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7575-1536x1024.jpg 1536w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7575-2048x1365.jpg 2048w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7575-1620x1080.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Humberto Fern\u00e1ndez Paz, presidente del INCP, discurso de apertura.&nbsp;<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7593-1024x683.jpg\" alt=\"\" class=\"wp-image-6051\" srcset=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7593-1024x683.jpg 1024w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7593-300x200.jpg 300w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7593-768x512.jpg 768w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7593-1536x1024.jpg 1536w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7593-2048x1365.jpg 2048w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7593-1620x1080.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Asistentes al II Congreso de Aseguramiento del INCP.<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7770-1024x683.jpg\" alt=\"\" class=\"wp-image-6052\" srcset=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7770-1024x683.jpg 1024w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7770-300x200.jpg 300w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7770-768x512.jpg 768w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7770-1536x1024.jpg 1536w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7770-2048x1365.jpg 2048w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7770-1620x1080.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">En el centro, Jimmy Jay Bola\u00f1o, presidente del Consejo T\u00e9cnico de la Contadur\u00eda P\u00fablica \u2013 CTCP, en compa\u00f1\u00eda de asistentes al evento.<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7823-1024x683.jpg\" alt=\"\" class=\"wp-image-6053\" srcset=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7823-1024x683.jpg 1024w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7823-300x200.jpg 300w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7823-768x512.jpg 768w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7823-1536x1024.jpg 1536w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7823-2048x1365.jpg 2048w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7823-1620x1080.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Conferencista Luis Daniel Mart\u00ednez, socio de Auditor\u00eda en EY.<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7851-1024x683.jpg\" alt=\"\" class=\"wp-image-6054\" srcset=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7851-1024x683.jpg 1024w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7851-300x200.jpg 300w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7851-768x512.jpg 768w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7851-1536x1024.jpg 1536w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7851-2048x1365.jpg 2048w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7851-1620x1080.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Panelistas, de izquierda a derecha: Lucinda Diaz, representante de la Superfinanciera de Colombia; Frankly Manuel Rodr\u00edguez Ram\u00edrez, miembro del Grupo de Regulaci\u00f3n e Investigaci\u00f3n Contable de la Supersociedades; Daniel Sarmiento, socio director de ACS, firma miembro de SMS Latinoam\u00e9rica; \u00d3scar Hernando Torres Mendoza, socio director de America Advising &amp; Auditing Services; Jacqueline Pe\u00f1a, socia de Auditor\u00eda en PwC.<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7942-1024x683.jpg\" alt=\"\" class=\"wp-image-6055\" srcset=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7942-1024x683.jpg 1024w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7942-300x200.jpg 300w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7942-768x512.jpg 768w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7942-1536x1024.jpg 1536w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7942-2048x1365.jpg 2048w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_7942-1620x1080.jpg 1620w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Conferencista Diego Lara, socio de Auditor\u00eda en PwC.<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"683\" height=\"1024\" src=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_8001-683x1024.jpg\" alt=\"\" class=\"wp-image-6056\" srcset=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_8001-683x1024.jpg 683w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_8001-200x300.jpg 200w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_8001-768x1152.jpg 768w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_8001-1024x1536.jpg 1024w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_8001-1365x2048.jpg 1365w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_8001-720x1080.jpg 720w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/DSC_8001-scaled.jpg 1707w\" sizes=\"auto, (max-width: 683px) 100vw, 683px\" \/><figcaption class=\"wp-element-caption\">De izquierda a derecha: Conferencista Victor Manuel G\u00f3mez, Managing Partner&nbsp;en RSM Colombia; Deyna Hern\u00e1ndez, directora ejecutiva del INCP y Stephen Bubb, Senior Manager en RSM, conferencista.<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"453\" src=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/8012-1024x453.jpg\" alt=\"\" class=\"wp-image-6057\" srcset=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/8012-1024x453.jpg 1024w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/8012-300x133.jpg 300w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/8012-768x340.jpg 768w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/8012-1536x680.jpg 1536w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/8012-2048x907.jpg 2048w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/8012-1920x850.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Asistentes al II Congreso de Aseguramiento del INCP.<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"532\" src=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/4070-1024x532.jpg\" alt=\"\" class=\"wp-image-6058\" srcset=\"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/4070-1024x532.jpg 1024w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/4070-300x156.jpg 300w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/4070-768x399.jpg 768w, https:\/\/incp.org.co\/revista-el-contador-publico\/wp-content\/uploads\/2025\/12\/4070.jpg 1280w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Staff INCP.<\/figcaption><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Con un \u00e9xito rotundo se llev\u00f3 a cabo el II Congreso de Aseguramiento del Instituto Nacional de Contadores P\u00fablicos \u2013 INCP, los d\u00edas 6 y 7 de noviembre de 2025, consolid\u00e1ndose como el principal escenario de actualizaci\u00f3n para auditores y revisores fiscales en Colombia. Este encuentro reuni\u00f3 a m\u00e1s de 150 profesionales, entre contadores p\u00fablicos,&hellip; <br \/> <a class=\"read-more\" href=\"https:\/\/incp.org.co\/revista-el-contador-publico\/tendencias\/social\/2025\/12\/ii-congreso-de-aseguramiento-del-incp\/\">Leer m\u00e1s<\/a><\/p>\n","protected":false},"author":2853,"featured_media":6623,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[131],"tags":[],"class_list":["post-6025","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-social"],"_links":{"self":[{"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/posts\/6025","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/users\/2853"}],"replies":[{"embeddable":true,"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/comments?post=6025"}],"version-history":[{"count":10,"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/posts\/6025\/revisions"}],"predecessor-version":[{"id":6216,"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/posts\/6025\/revisions\/6216"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/media\/6623"}],"wp:attachment":[{"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/media?parent=6025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/categories?post=6025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/incp.org.co\/revista-el-contador-publico\/wp-json\/wp\/v2\/tags?post=6025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}