La Audiencia de Formulación de la Imputación, constituye el primer acto procesal que vincula a una o varias personas formalmente a un proceso criminal, y por ende adquiere imperativa importancia. Esta es la Audiencia donde él o la representante del Ministerio Público mira al indiciado y le informa en audiencia pública, que se le está imputando tal cual conducta penal.
El artículo 280 de nuestro ordenamiento procesal penal dispone una serie de requisitos que el Ministerio Publico debe satisfacer a fin de que se dé por ejecutada el acto de Formulación de la Imputación. En este sentido, no podemos calificar el Acto de Formulación de la Imputación como un mero acto de comunicación al imputado. Existe una corriente que aboga a que el Acto de Formulación de la Imputación sea un mero acto de comunicación por parte del Ministerio Público. Somos contrario a esa corriente, por lo contrario, somos del criterio que el Acto de Formulación de la Imputación es un acto procesal activo que permite la participación de forma activa de todas las partes intervinientes a fin de consagrar el principio del Debido Proceso, artículo 32 de la Constitución, y considerando que el Ministerio Público tiene requisitos que satisfacer para que se dé la imputación, entonces nos hacemos la pregunta ¿qué tal si tal cual requisito no se cumple a cabalidad por parte del Ministerio Público?, sería potestad y deber entonces de la defensa técnica objetar la imputación con fundamento en ese o esos requisitos que no se cumplieron o no se cumplieron a cabalidad. El distinguido Abogado Penalista, JUAN ANTONIO KUAN GUERRERO, en su célebre obra "ROL DE LA DEFENSA PENAL EN EL SISTEMA PENAL ACUSATORIO", es concordante al sustentar que en el sistema anterior denominado "Sistema Inquisitivo Mixto", en los casos donde lo que para ese entonces se denominaba Audiencia de Imputación de Cargos, si surgía algún tema controvertido, el Abogado defensor tenía a su disposición lo que se denominaba, "Incidente de Controversia", con el objeto de obtener control Jurisdiccional, frente al tema controvertido.
De allí, que en el Sistema Actual el cual se presume mucho más Garantista que el utilizado en el pasado, no es posible que en la actualidad existan algunas corrientes que manifiesten que la Audiencia de Formulación de la Imputación debe ser un acto donde meramente se le comunica al indiciado que está siendo sujeto de una investigación formal por parte del Ministerio Público.
Ahora bien, de conformidad con lo dispuesto por el artículo 280, del Código Procesal Penal, los requisitos para que se dé por ejecutada el Acto de Formulación de la Imputación son:
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