Article 401 of Law No. 19,924 on the National Budget for the Government period 2020-2024 establishes:


"The annual financial statements of the comprehensive National Health Insurance providers must be presented to the Ministry of Public Health, with an external audit opinion carried out by auditing companies or independent professionals of recognized solvency, with the specifications established by said Secretary of State.


The companies or professionals referred to may not audit the same institution for more than three consecutive financial years.


Included in the scope of the previous section are those companies or professionals that have carried out consecutive audits of the same institution as of the year that began on October 1, 2018."

At RSM UY we provide high quality Audit and Assurance services characterized by the modern methodology applied, proximity to our clients and risk analysis. We have extensive experience in auditing financial statements of entities in the health sector.


The financial information provided by companies requires maximum credibility. To achieve this, the methodology we follow is based on the application of audit procedures accepted at the national and international level.

For more information


Claudia Piano

[email protected]