Statutory auditor services (comisario)
We serve as the comisario the Código de Comercio requires: a report to the shareholders' meeting on the balance sheet and the accounts. From $150.
Requesting a quote doesn't commit you to anything
- You tell us about your case. It's free.
- We send you the price in writing, within 1 to 3 hours.
- You decide. If it works for you, we start. If not, you delete it with one click and pay nothing.
No one will pressure you. Your information is used only for your case.
Is it for you?
If any of these sounds like you, this procedure is for you.
- Compañías anónimas, C.A. (Venezuelan corporations) that need to comply with the comisario requirement of the Código de Comercio: for their ordinary shareholders' meeting, for procedures at the Registro Mercantil or for acts such as capital increases
What's included and what isn't
Everything clear from the start. No fine print.
Includes
- Formal acceptance of the comisario role with the Registro Mercantil.
- Review of the balance sheet and the accounts presented by the directors.
- Preparation of the comisario's report for the shareholders' meeting.
- Report signed by a licensed public accountant.
Does not include
- Recording the shareholders' meeting minutes at the Registro Mercantil (a separate corporate procedure).
- An independent audit with an auditor's opinion (a different service: Accounting audit).
- Preparing the accounting or the financial statements (separate services).
- Corporate legal advice.
What you need
Check off what you already have. You don't need everything to request your quote.
You have 0 of 5.
- The company's articles of incorporation and bylaws
- Balance sheet and accounts for the period
- Shareholders' meeting minutes appointing the comisario, or the need to appoint one
- Details of the company and its directors
- Your contact details to coordinate
How the process works
You do very little. We take care of the rest.
- Step 1
We review the act
We look at the corporate situation and the act that requires the comisario.
We do this - Step 2
We accept the role
We formally take on the role of comisario.
We do this - Step 3
We review the accounts
We examine the company's balance sheet and accounts.
We do this - Result
Done
We deliver the comisario's report for the shareholders' meeting.
You receive it
It follows the company's cycle; the report is prepared for the ordinary shareholders' meeting.
What it costs and how to pay
Clear from the start.
Our fee: we do all the work for you.
How you pay: 50% when we start and 50% on delivery. In dollars, in bolívares at the official BCV exchange rate, or with Cashea.
How is your investment calculated?
Your investment depends on the size of the company and the act that requires it. What you pay us, professional fees from $150 to serve in the role and issue the report. It goes up with the size of the company and the type of act
There's no government fee for the report itself; the Registro Mercantil's official registry fees for the act where it's used are paid separately Your accountant gives you the exact figure before you pay anything, no strings attached.
FAQ
What happens if my compañía anónima has no comisario?
The Registro Mercantil rejects your meetings approving the accounts and acts such as capital increases: without the comisario's report, the meeting goes nowhere.
When is a comisario mandatory?
For compañías anónimas, under the Código de Comercio; we'll confirm whether your company needs one.
How much does it cost?
The professional fee from $150 covers reviewing the accounts and the comisario's report for the meeting; it's adjusted to the size of the company.
What does a comisario do?
Reviews the balance sheet and the accounts and reports to the shareholders' meeting.
Is it the same as an auditor?
No: they're different roles, although an accountant performs both.
About this procedure
The comisario is a role many business owners only discover when the Registro Mercantil (Commercial Registry) demands it, but the Código de Comercio sets it out clearly. It's the company's oversight body: the person in charge of reviewing the balance sheet and the accounts presented by the directors, and of reporting to the shareholders' meeting on the company's situation. In compañías anónimas, appointing one is mandatory.
In practice, the comisario shows up at key moments: when the company is incorporated, at the ordinary shareholders' meetings where the year's accounts are approved, and in acts such as capital increases, where the Registro Mercantil requires the comisario's report backing the transaction. Without that report, many corporate procedures simply don't move forward, and that's when the company realizes it needs a comisario in good standing.
We serve as comisario under the Código de Comercio: we formally accept the role, review the balance sheet and the accounts, and prepare the report for the shareholders' meeting, signed by a licensed public accountant. The price starts at $150 and goes up with the size of the company and the type of act that requires it. An accountant reviews your case and gives you the exact figure before we start, no strings attached.
Legal framework and important notes
Código Orgánico Tributario (Organic Tax Code) · Código de Comercio (Commercial Code)
- The comisario is the company's oversight body under the Código de Comercio (arts. 287 and following). They review the balance sheet and the accounts and report to the shareholders' meeting
- Appointing one is mandatory in compañías anónimas
- It's a corporate role distinct from an independent audit
- The Registro Mercantil's official registry fees for the acts where the report is used are paid separately
We guarantee our service, not what the agency decides. If something depends on them, we tell you clearly and in time.
Is your case different?Ask us, message us on WhatsApp or book a free consultation. A real person answers you.