Publicación: Administración en propiedad horizontal
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The horizontal property regime in Colombia contained in law 675 of 2001 is in permanet change because it is a living entity in constant growth, after 13 years of its issuance it was possible to detect that the most relevant areas for the common citizen are: legal nature of horizontal property, management bodies, property regime, resources and coexistence. Reason why the document addresses from the legislation and the administration in order to build a document that can be consulted by all those who are interested in the regulatory aspects that concern horizontal property. Law 675 of 2001 makes it clear that the responsibility for accounting is in the hands of the administrators or those in charge of these properties, so that the public accountant is only current as a given of the administrators public FE. It is necessary that both the people in charge of the horizontal property and its administrators are taking the issue seriously since it is the basis of making financial statements and decisión making.