Financial statement certification model

(extended version1 )
Example city , production date

Sirs
General Assembly/Partners' Meeting
Example entity

Us Full name as legal representative and Full name as general accountant of Entity
Example

We certify

That we have prepared under our responsibility the financial statements, statement of
financial position, statement of comprehensive income, statement of changes in equity and
statement of cash flows as of the date of presentation , in accordance with Annex XX of the
Single Regulatory Decree 2420 of 2015, which incorporates the International Financial
Reporting Standards for entities of the ___ group, to which we belong; including the
corresponding notes that are part of the disclosures and that make up an indivisible whole
with the financial statements

Besides:

a. The figures included are faithfully taken from the respective official and auxiliary books,
which are completed and up to date.
b. During this time:
1. No violations occurred on the part of the legal representative, nor was
information obtained that management employees and other employees of the
1
Extended model, prepared in compliance with article 37 of Law 222 of 1995. The document is only an
academic guide, prepared with general and non-specific criteria. Therefore, the real situation of the entity must
be analyzed and the content of the document adjusted if necessary or included as necessary. Actualicese.com is
not responsible for the internal use (before the company) or external (before third parties or official entities) that
is given to this document.
 entity had incurred in irregularities of the anti-corruption statute (Law 190 of
2005), of the national statute against kidnapping (Law 40 of 1993 ) and other
legal regulations that allow the entity to be used to transfer, manage, take
advantage of or invest money or resources coming from criminal activities or
that have financed or paid kidnappings or extortion to subversive or common
criminal groups that operate in the country.
2. No relevant information was obtained regarding the management of funds
whose amount allows us to reasonably suspect that they come from criminal
activities, which would have been reported immediately and sufficiently to the
Attorney General's Office or to the special police forces designated by it. .
3. No communications were received from regulatory entities such as the
Superintendence of Companies, DIAN, Financial Superintendency or others;
relating to non-compliance with current legal provisions or the correct
presentation of the entity's financial statements.
4. There were no violations of laws or regulations. These actions could imply
special situations to be disclosed in the financial statements or give rise to
obligations that would be the basis for recording a contingent liability.
5. There is no known existence of other significant liabilities other than those
recorded in the books or of contingent gains or losses that require disclosure in
the notes to the financial statements.
c. We guarantee the existence of quantifiable assets and liabilities, as well as their rights
and obligations recorded in accordance with the document cutting and with the
accounting accumulations and compensations of their transactions in the fiscal year of
the presentation date . The property, plant and equipment have been valued using
methods of recognized technical value and there is an inventory and control of the
property, plant and equipment.
d. We confirm the integrity of the information provided since all economic facts have been
recognized therein.
e. The economic events have been recorded, classified, described and disclosed within
the financial statements and their respective notes, including their liens, restrictions on
assets; real and contingent liabilities.
f. The guarantees given to third parties for the fulfillment of contracts are sufficient and
their fulfillment is guaranteed.
g. Resources have not been managed in a manner other than that provided for in the
entity's procedures.
h. The entity has no future plans or intentions that could adversely affect the carrying
value or the classification of assets and liabilities at the date of this statement of
financial position.
i. The budget has been prepared for year XX ( following the presentation date) in
which sufficient income is planned to cover the expenses of the period and to cover
losses in whole or in part from previous years if there have been any.
j. The entity has strictly and timely complied with the payment of contributions to the
Comprehensive Social Security system, in accordance with current regulations.
k. All known tax demands, impositions or sanctions have been disclosed.
l. We have not been advised of other important matters that could give rise to lawsuits
and that must be disclosed.
m. There have been no significant events after the year-end and the date of preparation of
this report that would require adjustments or disclosures in the financial statements
and notes.
n. Deferred assets are being amortized in accordance with sound criteria, which indicate
that they represent the basis of future income.
o. All necessary provisions have been made to protect assets from possible losses,
including insurance, and have been recorded in accordance with current accounting
standards.
p. The entity has complied with all contractual agreements, the failure of which could
have an effect on the financial statements cut to date.
q. The entity has strictly complied with the rules on intellectual property and copyright
(software legality) in accordance with article 1 of Law 603 of July 27, 2000.
 r. The example Entity organization did not hinder, during XX (reporting year), in any
way, the factoring operations that the entity's suppliers and creditors have intended to
do with their respective sales invoices.
s. Our entity has established internal control processes and procedures which are carried
out by management and personnel assigned to do so in such a way as to provide
reasonable security in relation to the preparation of reliable financial information,
compliance with legal and internal standards and the achievement of a high level of
effectiveness and efficiency in operations.

Given in City example on the __ days of the month of ____ 201 _

Cordially,

Full name

Legal representative

Full name

General counter

Professional Card No. _______