The present work has the general objective of characterizing the criminal liability of professionals who provide assurance services typical of the statutory auditor in Colombia. The relevance of this document is justified due to the increase in cases in which tax auditors who perform audits have been involved or have been found criminally liable for the provision of these services. In this way, it is considered important that the statutory auditor and the auditors in general know the events that, in the middle of the performance of the assurance services, gave or may give rise to the declaration of criminal responsibility. In the first place, it was necessary to create a context from the review of some of the most relevant cases that occurred in the European Union, the United Kingdom, the United States and Colombia. This in order to determine how the responsibility of the auditors in the international sphere and of those in charge of the statutory audit in the national context is declared. In turn, the provisions of the different legal systems of the aforementioned states and the Colombian criminal regulations were used to differentiate the responsibility of the auditor from the criminal responsibility of the fiscal auditor in Colombia. Secondly, the conducts that gave rise to the declaration of responsibility of these professionals were identified, as well as the criminal offenses charged to the tax auditors in Colombia. Finally, some prevention mechanisms were exposed, along with recommendations, so that the auditor avoids incurring in conducts that could have serious consequences against his freedom and possibility of practicing the profession.