RESUMEN
Since the introduction of the total mesorectal excision by Heald, many changes in the therapeutic management of rectal cancer have been incorporated. The multidisciplinary approach to colorectal cancer, integrated in a team of different specialists, ensures individualised treatment for each patient with rectal cancer. Therefore the role of the pathologist has acquired an important relevance, not only in diagnosing but also managing and evaluating the surgical specimen. The knowledge of preoperative staging, distance between tumour and anal verge or in patients subjected to a neoadjuvant treatment is necessary for the pathologist to make a detailed, accurate and good-quality report. Parameters such as the macroscopic quality of the mesorectum, the status of the circumferential resection margin and the lymph node harvest are considered basic criteria recommended by the current guidelines for the multidisciplinary team audit (AU)