Co-ownerships and other entities obliged to keep accounts, must comply with the provisions of the law on the convergence of accounting standards with international standards, be classified in one of the 3 established groups, comply with the corresponding schedule for their implementation, taking into account take into account decrees 2784 and 2706 of 2012 and 3019, 3022, 3023 and 3024 of 2013.
Article 2 of the law indicates that all natural and legal persons who, according to current regulations, are obliged to keep accounts, are subject to its application, as well as public accountants, as well as public accountants, officials and other persons in charge. of the preparation of the Financial Statements and other Information.