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DICTAMEN<\/p>\n
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Resultados de los dict\u00e1menes realizados a sus estados financieros por las empresas auditoras contratadas para tal fin. La dictaminaci\u00f3n de los estados financieros deber\u00e1 realizarla un contador p\u00fablico registrado en t\u00e9rminos de las disposiciones que establezcan el C\u00f3digo Fiscal de la Federaci\u00f3n y los c\u00f3digos u ordenamientos fiscales de las Entidades Federativas.<\/p>\n
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