{"id":1985,"date":"2026-10-14T14:07:17","date_gmt":"2026-10-14T12:07:17","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1985"},"modified":"2026-10-21T08:54:22","modified_gmt":"2026-10-21T06:54:22","slug":"auditoria-comptes-anuals","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/","title":{"rendered":"Auditoria de comptes anuals"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1985\" class=\"elementor elementor-1985 elementor-25\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-99e3878 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"99e3878\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-97a01f6 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"97a01f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d7a4330 e-con-full ca-split e-flex e-con e-parent\" data-id=\"d7a4330\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-47fd55f e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"47fd55f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52ecc13 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"52ecc13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/ca\/\">Inici<\/a> &nbsp;\/&nbsp; <a href=\"\/ca\/serveis\/\">Serveis<\/a> &nbsp;\/&nbsp; Auditoria de comptes anuals<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7767080 elementor-widget elementor-widget-html\" data-id=\"7767080\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Complir <b>01<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d105237 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"d105237\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Auditoria de comptes anuals<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37a63b2 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"37a63b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Auditoria obligat\u00f2ria i volunt\u00e0ria de comptes anuals individuals i consolidats, feta per una societat d&#8217;auditoria inscrita al ROAC amb el n\u00fam. S1604, per a empreses de tot Espanya.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dc493f8 e-con-full ca-btns e-flex e-con e-parent\" data-id=\"dc493f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13148f8 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"13148f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ca\/contacte\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sol\u00b7licitar proposta \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-187b1fd ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"187b1fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7c06e4 elementor-widget elementor-widget-html\" data-id=\"d7c06e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>\u00c0rea<\/small><b>Complir<\/b><\/div><div><small>\u00c0mbit<\/small><b>Arreu d'Espanya<\/b><\/div><div><small>Marc<\/small><b>LSC \u00b7 LAC \u00b7 NIA-ES<\/b><\/div><div><small>Firma<\/small><b>ROAC n\u00fam. S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c82cb6 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"7c82cb6\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-1d85938 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"1d85938\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7fadcaa e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"7fadcaa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b6b4661 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"b6b4661\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f5660fc elementor-widget elementor-widget-html\" data-id=\"f5660fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"En aquesta p\u00e0gina\"><p>En aquesta p\u00e0gina<\/p><ul><li><a href=\"#que-es\">Qu\u00e8 \u00e9s<\/a><\/li><li><a href=\"#para-quien\">Per a qui<\/a><\/li><li><a href=\"#marco-legal\">Marc legal<\/a><\/li><li><a href=\"#incluye\">Qu\u00e8 inclou<\/a><\/li><li><a href=\"#como-trabajamos\">Com treballem<\/a><\/li><li><a href=\"#documentacion\">Documentaci\u00f3<\/a><\/li><li><a href=\"#preguntas\">Preguntes freq\u00fcents<\/a><\/li><li><a href=\"#base-legal\">Base legal<\/a><\/li><li><a href=\"#articulos\">Articles<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/ca\/contacte\/\">Sol\u00b7licitar proposta \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7ae3540 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"7ae3540\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5ef11f1 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"5ef11f1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bf3752 elementor-widget elementor-widget-html\" data-id=\"6bf3752\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">En resum<\/b>L'auditoria de comptes anuals \u00e9s la revisi\u00f3 independent, per part d'un auditor inscrit al ROAC, de si els comptes expressen la imatge fidel del patrimoni, de la situaci\u00f3 financera i dels resultats de l'entitat (art. 4 de la Llei 22\/2015). \u00c9s obligat\u00f2ria, entre altres casos, quan una societat deixa de complir durant dos exercicis consecutius almenys dues d'aquestes tres condicions: actiu de fins a 2.850.000 \u20ac, import net de la xifra de negocis de fins a 5.700.000 \u20ac i plantilla mitjana de fins a 50 treballadors (art. 263.2 LSC). La junta ha de nomenar l'auditor abans que acabi l'exercici que s'ha d'auditar (art. 264 LSC).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0f0924 elementor-widget elementor-widget-html\" data-id=\"e0f0924\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Revisat per l'equip d'auditors de Controlaudit \u00b7 Societat inscrita al ROAC amb el n\u00fam. S1604 \u00b7 Actualitzat el 13\/10\/2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01090ac elementor-widget elementor-widget-html\" data-id=\"01090ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">En qu\u00e8 consisteix<\/h2><p>L'auditoria de comptes anuals consisteix a verificar els comptes anuals per dictaminar si expressen la <strong>imatge fidel<\/strong> del patrimoni, de la situaci\u00f3 financera i dels resultats de l'entitat, d'acord amb el marc d'informaci\u00f3 financera aplicable (PGC, PGC PYMES o el marc sectorial que correspongui). Inclou tamb\u00e9 la verificaci\u00f3 de l'<strong>informe de gesti\u00f3<\/strong>, per comprovar que concorda amb els comptes i que el seu contingut compleix la normativa (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">art. 4.1 de la Llei 22\/2015, d'auditoria de comptes<\/a>).<\/p><p>La feina es planifica i s'executa d'acord amb les <strong>Normes internacionals d'auditoria adaptades per a la seva aplicaci\u00f3 a Espanya (NIA-ES)<\/strong> per obtenir una <em>seguretat raonable<\/em> que els comptes no contenen incorreccions materials, degudes a frau o a error. El resultat \u00e9s un informe amb una opini\u00f3 que, segons l'art. 5.1.e) LAC, pot ser <strong>favorable, amb excepcions, desfavorable o denegada<\/strong>. L'informe assenyala a m\u00e9s, quan n'hi ha, les incerteses materials sobre l'empresa en funcionament i els par\u00e0grafs d'\u00e8mfasi.<\/p><p>A Controlaudit treballem amb un <strong>enfocament de riscos<\/strong> i avaluem el control intern de l'entitat. Ens recolzem en eines d'an\u00e0lisi de dades i intel\u00b7lig\u00e8ncia artificial. M\u00e9s enll\u00e0 de complir la llei, uns comptes auditats donen confian\u00e7a a bancs, inversors, prove\u00efdors i socis, i l'auditoria ajuda a detectar febleses de control.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d15265 elementor-widget elementor-widget-html\" data-id=\"0d15265\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">Per a qui \u00e9s<\/h2><\/div><ul class=\"ca-checks\"><li>Societats que, durant dos exercicis consecutius, superen almenys dos dels tres l\u00edmits de l'art. 263.2 LSC: 2.850.000 \u20ac d'actiu, 5.700.000 \u20ac d'import net de la xifra de negocis i 50 treballadors de plantilla mitjana.<\/li><li>Entitats que en un exercici reben subvencions o ajudes p\u00fabliques, o fons de la Uni\u00f3 Europea, per m\u00e9s de 600.000 \u20ac en total (DA 2a del RLAC).<\/li><li>Empreses els contractes de les quals amb el sector p\u00fablic superen 600.000 \u20ac en un exercici i representen m\u00e9s del 50 % de la seva xifra de negocis (DA 3a del RLAC).<\/li><li>Grups obligats a formular comptes consolidats (art. 42 del Codi de comer\u00e7), la junta dels quals ha de designar auditor dels comptes del grup.<\/li><li>Societats no obligades a auditar-se en qu\u00e8 socis que representen almenys el 5 % del capital demanen al Registre Mercantil que nomeni auditor (art. 265.2 LSC).<\/li><li>Pimes que s'auditen volunt\u00e0riament per obtenir finan\u00e7ament, preparar una venda o l'entrada de socis, o anticipar-se a l'auditoria obligat\u00f2ria.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9781151 elementor-widget elementor-widget-html\" data-id=\"9781151\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">Marc legal<\/h2><p>L'obligaci\u00f3 d'auditar neix de l'<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">art. 263 de la Llei de societats de capital<\/a>, de la DA 1a de la <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Llei 22\/2015<\/a> i de les DA 1a a 3a del seu <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Reglament (RD 2\/2021)<\/a>. A 13\/10\/2026 continuen vigents els l\u00edmits de 2.850.000 \u20ac, 5.700.000 \u20ac i 50 treballadors. El <strong>Projecte de llei 121\/000075<\/strong>, que els elevava a 3.565.000 \u20ac i 7.125.000 \u20ac, <strong>va decaure el 06\/10\/2026<\/strong> amb la dissoluci\u00f3 de les Corts (<a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">Reial decret 806\/2026<\/a>).<\/p><p>Calendari mercantil per a un exercici que coincideix amb l'any natural:<\/p><ul><li>Els administradors formulen els comptes en els <strong>tres mesos<\/strong> seg\u00fcents al tancament (art. 253.1 LSC).<\/li><li>L'auditor disposa d'<strong>almenys un mes<\/strong> des que rep els comptes signats per emetre el seu informe (art. 270.1 LSC).<\/li><li>La junta ordin\u00e0ria se celebra en els <strong>sis primers mesos<\/strong> de l'exercici (art. 164.1 LSC).<\/li><li>Els comptes es dipositen, juntament amb l'informe d'auditoria, en el <strong>mes seg\u00fcent<\/strong> a la seva aprovaci\u00f3 (art. 279.1 LSC).<\/li><\/ul><p>Si no es diposita dins de termini, el Registre Mercantil aplica el tancament registral (art. 282 LSC) i l'ICAC pot imposar una multa de 1.200 a 60.000 \u20ac (art. 283 LSC).<\/p><p>L'auditor es nomena per un per\u00edode inicial d'entre tres i nou anys (art. 264.1 LSC i art. 22 LAC). Ha de ser independent: per exemple, no pot prestar a l'entitat auditada serveis de comptabilitat ni preparar-ne els estats financers (art. 16.1.b).1r LAC). Si no som els seus auditors, ens podem encarregar de l'<a href=\"\/ca\/serveis\/elaboracio-comptes-anuals\/\">elaboraci\u00f3 dels seus comptes anuals<\/a>.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Sup\u00f2sit<\/th><th>Norma<\/th><th>Qu\u00e8 implica<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Superar dos exercicis seguits dos de tres l\u00edmits: 2.850.000 \u20ac d'actiu, 5.700.000 \u20ac de xifra de negocis, 50 treballadors<\/th><td>Art. 263.2 LSC; DA 1a RLAC<\/td><td>Auditoria obligat\u00f2ria de comptes i informe de gesti\u00f3<\/td><\/tr><tr><th scope=\"row\">Primer exercici des de la constituci\u00f3, transformaci\u00f3 o fusi\u00f3<\/th><td>Art. 263.3 LSC<\/td><td>Exempta si al tancament d'aquest exercici reuneix dues de les tres condicions<\/td><\/tr><tr><th scope=\"row\">Subvencions o ajudes p\u00fabliques de m\u00e9s de 600.000 \u20ac en un exercici<\/th><td>DA 2a RLAC<\/td><td>Auditoria d'aquest exercici i dels exercicis en qu\u00e8 s'executin les operacions o inversions subvencionades<\/td><\/tr><tr><th scope=\"row\">Contractes amb el sector p\u00fablic de m\u00e9s de 600.000 \u20ac que suposin m\u00e9s del 50 % de la xifra de negocis<\/th><td>DA 3a RLAC<\/td><td>Auditoria d'aquest exercici i del seg\u00fcent<\/td><\/tr><tr><th scope=\"row\">Emissors de valors, entitats d'intermediaci\u00f3 financera, asseguradores i fons de pensions<\/th><td>DA 1a.1 LAC<\/td><td>Auditoria obligat\u00f2ria sigui quina sigui la seva mida<\/td><\/tr><tr><th scope=\"row\">Grup de societats obligat a consolidar<\/th><td>Arts. 42 i 43 CCom; RD 1159\/2010<\/td><td>La junta de la dominant designa auditor dels comptes consolidats<\/td><\/tr><tr><th scope=\"row\">Societat no obligada en qu\u00e8 ho demanen socis amb almenys el 5 % del capital<\/th><td>Art. 265.2 LSC<\/td><td>El registrador nomena auditor, a c\u00e0rrec de la societat, si es demana en els tres mesos seg\u00fcents al tancament<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a58c44 elementor-widget elementor-widget-html\" data-id=\"5a58c44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">Qu\u00e8 inclou<\/h2><\/div><div class=\"ca-inc\"><div><h3>Auditoria obligat\u00f2ria<\/h3><p>Per a entitats obligades per mida, subvencions, contractaci\u00f3 p\u00fablica o activitat, coordinant nomenament, formulaci\u00f3, junta i dip\u00f2sit.<\/p><\/div><div><h3>Auditoria volunt\u00e0ria<\/h3><p>Les mateixes normes i el mateix informe que l'obligat\u00f2ria. \u00datil per a finan\u00e7ament, operacions corporatives o per preparar l'auditoria obligat\u00f2ria.<\/p><\/div><div><h3>Comptes consolidats<\/h3><p>Auditoria dels comptes del grup (RD 1159\/2010), amb avaluaci\u00f3 de la feina dels auditors de les dependents (art. 7 LAC).<\/p><\/div><div><h3>Revisi\u00f3 de l'informe de gesti\u00f3<\/h3><p>Comprovem que concorda amb els comptes i compleix la normativa, incl\u00f2s el per\u00edode mitj\u00e0 de pagament.<\/p><\/div><div><h3>Recomanacions de control intern<\/h3><p>Comunicaci\u00f3 per escrit de les defici\u00e8ncies de control intern detectades, amb propostes pr\u00e0ctiques de millora per a la direcci\u00f3.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b42af2d elementor-widget elementor-widget-html\" data-id=\"b42af2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">Com treballem<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Acceptaci\u00f3, independ\u00e8ncia i carta d'enc\u00e0rrec<\/h3><p>Verifiquem la independ\u00e8ncia i signem la carta d'enc\u00e0rrec (NIA-ES 210). El nomenament s'ha de fer abans del tancament de l'exercici auditat.<\/p><\/li><li><b>02<\/b><h3>Planificaci\u00f3 i avaluaci\u00f3 de riscos<\/h3><p>Coneixem el negoci, fixem la import\u00e0ncia relativa i avaluem els riscos d'incorrecci\u00f3 material i el control intern. Ho fem en l'\u00faltim trimestre de l'exercici.<\/p><\/li><li><b>03<\/b><h3>Feina preliminar i tancament<\/h3><p>Provem els controls i les transaccions de l'exercici. Al tancament, assistim al recompte d'exist\u00e8ncies quan s\u00f3n significatives.<\/p><\/li><li><b>04<\/b><h3>Feina final<\/h3><p>Circularitzaci\u00f3 a bancs, clients, prove\u00efdors i advocats; revisi\u00f3 d'estimacions, fets posteriors i empresa en funcionament. Entre febrer i abril, segons la formulaci\u00f3.<\/p><\/li><li><b>05<\/b><h3>Comunicaci\u00f3 de conclusions<\/h3><p>Comentem els ajustos proposats amb la direcci\u00f3 i obtenim la carta de manifestacions. Comuniquem les troballes rellevants als administradors.<\/p><\/li><li><b>06<\/b><h3>Emissi\u00f3 de l'informe<\/h3><p>Emetem l'informe d'auditoria sobre els comptes formulats i signats. El termini legal m\u00ednim \u00e9s d'un mes des del seu lliurament (art. 270.1 LSC), i l'informe ha d'estar disponible per a la convocat\u00f2ria de la junta.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b79c63 elementor-widget elementor-widget-html\" data-id=\"0b79c63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">Documentaci\u00f3 i lliurables<\/h2><\/div><div class=\"ca-docs\"><div><h3>Qu\u00e8 li demanarem<\/h3><ul><li>Comptes anuals formulats i signats per tots els administradors, amb l'informe de gesti\u00f3 si escau<\/li><li>Balan\u00e7 de sumes i saldos i llibre diari de l'exercici en format exportable<\/li><li>Conciliacions banc\u00e0ries i relaci\u00f3 de comptes, pr\u00e9stecs i p\u00f2lisses a la data de tancament<\/li><li>Inventari d'exist\u00e8ncies i d'immobilitzat, amb criteris de valoraci\u00f3 i deteriorament<\/li><li>Detall de clients i prove\u00efdors per antiguitat<\/li><li>Escriptures, estatuts i actes de la junta i de l'\u00f2rgan d'administraci\u00f3<\/li><li>Declaracions d'impostos (impost sobre societats, IVA i retencions) i certificats d'estar al corrent<\/li><li>Resum de n\u00f2mines, assegurances socials i plantilla mitjana de l'exercici<\/li><li>Comptes i informe d'auditoria de l'exercici anterior<\/li><\/ul><\/div><div><h3>Qu\u00e8 rebr\u00e0<\/h3><ul><li>Informe d'auditoria dels comptes anuals, amb opini\u00f3, aspectes m\u00e9s rellevants de l'auditoria i opini\u00f3 sobre l'informe de gesti\u00f3<\/li><li>Informe d'auditoria dels comptes consolidats, quan escaigui<\/li><li>Carta de recomanacions sobre control intern i procediments comptables<\/li><li>Comunicaci\u00f3 per escrit als administradors de les conclusions significatives de la feina<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8afcebc elementor-widget elementor-widget-html\" data-id=\"8afcebc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">Preguntes freq\u00fcents<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c82ea58 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"c82ea58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2091\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2091\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">La meva empresa est\u00e0 obligada a auditar els comptes del 2026?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2091\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2091\"><p>Compari les dades al tancament del 2025 i del 2026 amb els tres l\u00edmits de l&#8217;art. 263.2 LSC: 2.850.000 \u20ac d&#8217;actiu, 5.700.000 \u20ac de xifra de negocis i 50 treballadors. Si en tots dos exercicis en supera almenys dos, l&#8217;auditoria del 2026 \u00e9s obligat\u00f2ria: per exemple, amb 3.100.000 \u20ac d&#8217;actiu, 6.200.000 \u20ac de vendes i 35 treballadors els dos anys. Revisi tamb\u00e9 els sup\u00f2sits de 600.000 \u20ac en subvencions o contractes p\u00fablics.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2092\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2092\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">No s'havien d'apujar els l\u00edmits d'auditoria?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2092\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2092\"><p>El Projecte de llei 121\/000075 proposava apujar-los a 3.565.000 \u20ac d&#8217;actiu i 7.125.000 \u20ac de xifra de negocis, per\u00f2 va decaure el 06\/10\/2026 amb la dissoluci\u00f3 de les Corts (RD 806\/2026). Avui continuen vigents els l\u00edmits de l&#8217;art. 263.2 LSC. Si les noves Corts aproven una reforma, caldr\u00e0 comprovar al BOE a quins exercicis s&#8217;aplica.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2093\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2093\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Quan s'ha de nomenar l'auditor i per quant de temps?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2093\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2093\"><p>La junta general l&#8217;ha de nomenar abans que acabi l&#8217;exercici que s&#8217;ha d&#8217;auditar, per un per\u00edode inicial d&#8217;entre tres i nou anys (art. 264.1 LSC). Si la junta no ho fa, els administradors o qualsevol soci poden demanar al registrador mercantil que el designi (art. 265.1 LSC). Per aix\u00f2 conv\u00e9 planificar-ho en l&#8217;\u00faltim trimestre de l&#8217;any.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2094\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2094\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Qu\u00e8 passa si hi estic obligat i no m'audito?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2094\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2094\"><p>L&#8217;art. 279.1 LSC exigeix dipositar l&#8217;informe d&#8217;auditoria juntament amb els comptes, de manera que el dip\u00f2sit queda incomplet. Sense dip\u00f2sit, el Registre aplica el tancament registral (art. 282 LSC) i l&#8217;ICAC pot imposar multes de 1.200 a 60.000 \u20ac, o de fins a 300.000 \u20ac per any de retard si la facturaci\u00f3 supera 6.000.000 \u20ac (art. 283 LSC).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2095\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2095\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">En qu\u00e8 es diferencia una auditoria volunt\u00e0ria d'una d'obligat\u00f2ria?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2095\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2095\"><p>T\u00e8cnicament, en res: la Llei 22\/2015 regula totes dues, les dues es fan amb les NIA-ES i acaben en el mateix tipus d&#8217;informe. Canvia el motiu de l&#8217;enc\u00e0rrec i qui el pot promoure. Moltes empreses comencen amb una <a href='\/ca\/blog\/auditoria-voluntaria-comptes-pimes\/'>auditoria volunt\u00e0ria<\/a> per ordenar la seva informaci\u00f3 abans de superar els l\u00edmits legals.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2096\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2096\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Ens pot portar la comptabilitat o preparar els comptes l'auditor?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2096\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2096\"><p>No. La llei considera incompatible que l&#8217;auditor presti a l&#8217;entitat auditada serveis de comptabilitat o prepari els seus registres comptables o estats financers (art. 16.1.b).1r LAC). L&#8217;art. 47 del RLAC inclou tamb\u00e9 col\u00b7laborar en la seva preparaci\u00f3. Si no som els seus auditors, ens podem encarregar d&#8217;elaborar els seus comptes anuals.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"La meva empresa est\\u00e0 obligada a auditar els comptes del 2026?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Compari les dades al tancament del 2025 i del 2026 amb els tres l\\u00edmits de l&#8217;art. 263.2 LSC: 2.850.000 \\u20ac d&#8217;actiu, 5.700.000 \\u20ac de xifra de negocis i 50 treballadors. Si en tots dos exercicis en supera almenys dos, l&#8217;auditoria del 2026 \\u00e9s obligat\\u00f2ria: per exemple, amb 3.100.000 \\u20ac d&#8217;actiu, 6.200.000 \\u20ac de vendes i 35 treballadors els dos anys. Revisi tamb\\u00e9 els sup\\u00f2sits de 600.000 \\u20ac en subvencions o contractes p\\u00fablics.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"No s'havien d'apujar els l\\u00edmits d'auditoria?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>El Projecte de llei 121\\\/000075 proposava apujar-los a 3.565.000 \\u20ac d&#8217;actiu i 7.125.000 \\u20ac de xifra de negocis, per\\u00f2 va decaure el 06\\\/10\\\/2026 amb la dissoluci\\u00f3 de les Corts (RD 806\\\/2026). Avui continuen vigents els l\\u00edmits de l&#8217;art. 263.2 LSC. Si les noves Corts aproven una reforma, caldr\\u00e0 comprovar al BOE a quins exercicis s&#8217;aplica.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quan s'ha de nomenar l'auditor i per quant de temps?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La junta general l&#8217;ha de nomenar abans que acabi l&#8217;exercici que s&#8217;ha d&#8217;auditar, per un per\\u00edode inicial d&#8217;entre tres i nou anys (art. 264.1 LSC). Si la junta no ho fa, els administradors o qualsevol soci poden demanar al registrador mercantil que el designi (art. 265.1 LSC). Per aix\\u00f2 conv\\u00e9 planificar-ho en l&#8217;\\u00faltim trimestre de l&#8217;any.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 passa si hi estic obligat i no m'audito?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L&#8217;art. 279.1 LSC exigeix dipositar l&#8217;informe d&#8217;auditoria juntament amb els comptes, de manera que el dip\\u00f2sit queda incomplet. Sense dip\\u00f2sit, el Registre aplica el tancament registral (art. 282 LSC) i l&#8217;ICAC pot imposar multes de 1.200 a 60.000 \\u20ac, o de fins a 300.000 \\u20ac per any de retard si la facturaci\\u00f3 supera 6.000.000 \\u20ac (art. 283 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"En qu\\u00e8 es diferencia una auditoria volunt\\u00e0ria d'una d'obligat\\u00f2ria?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>T\\u00e8cnicament, en res: la Llei 22\\\/2015 regula totes dues, les dues es fan amb les NIA-ES i acaben en el mateix tipus d&#8217;informe. Canvia el motiu de l&#8217;enc\\u00e0rrec i qui el pot promoure. Moltes empreses comencen amb una <a href='\\\/ca\\\/blog\\\/auditoria-voluntaria-comptes-pimes\\\/'>auditoria volunt\\u00e0ria<\\\/a> per ordenar la seva informaci\\u00f3 abans de superar els l\\u00edmits legals.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Ens pot portar la comptabilitat o preparar els comptes l'auditor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. La llei considera incompatible que l&#8217;auditor presti a l&#8217;entitat auditada serveis de comptabilitat o prepari els seus registres comptables o estats financers (art. 16.1.b).1r LAC). L&#8217;art. 47 del RLAC inclou tamb\\u00e9 col\\u00b7laborar en la seva preparaci\\u00f3. Si no som els seus auditors, ens podem encarregar d&#8217;elaborar els seus comptes anuals.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28f48df elementor-widget elementor-widget-html\" data-id=\"28f48df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">Base legal<\/h2><p>Normes citades en aquesta p\u00e0gina, enlla\u00e7ades al seu text oficial:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Reial decret legislatiu 1\/2010, text ref\u00f3s de la Llei de societats de capital<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Llei 22\/2015, de 20 de juliol, d'auditoria de comptes<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Reial decret 2\/2021, Reglament de desplegament de la Llei d'auditoria de comptes<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1885-6627\" target=\"_blank\" rel=\"noopener\">Codi de comer\u00e7 (arts. 42 i 43, comptes consolidats)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-14621\" target=\"_blank\" rel=\"noopener\">Reial decret 1159\/2010, Normes per a la formulaci\u00f3 de comptes anuals consolidats<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">Reial decret 806\/2026, de dissoluci\u00f3 de les Corts (deca\u00efment del Projecte de llei 121\/000075)<\/a><\/li><li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\" target=\"_blank\" rel=\"noopener\">ICAC: normativa d'auditoria i Normes t\u00e8cniques d'auditoria (NIA-ES)<\/a><\/li><\/ul><p class=\"ca-note\">Informaci\u00f3 general actualitzada a 13\/10\/2026. No substitueix l'an\u00e0lisi del seu cas concret.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32b2422 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"32b2422\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">Articles relacionats<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/inventari-existencies-tancament-auditoria\/\"><small>27\/10\/2026 \u00b7 Auditoria de comptes<\/small><b>Inventari d&#8217;exist\u00e8ncies al tancament: com preparar-lo per a l&#8217;auditoria<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/auditoria-obligatoria-llindars-2026\/\"><small>08\/10\/2026 \u00b7 Auditoria de comptes<\/small><b>Auditoria de comptes obligat\u00f2ria el 2026: llindars vigents i sup\u00f2sits especials<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/nous-llindars-auditoria-projecte-llei\/\"><small>08\/10\/2026 \u00b7 Auditoria de comptes<\/small><b>Nous llindars d&#8217;auditoria: el projecte de llei caduca i es mantenen els l\u00edmits actuals<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a0030da e-con-full ca-sec e-flex e-con e-parent\" data-id=\"a0030da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4307d52 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"4307d52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6b91bf8 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"6b91bf8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fb2e90 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"4fb2e90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Serveis relacionats<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b59bb7d ca-h2 elementor-widget elementor-widget-heading\" data-id=\"b59bb7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Tamb\u00e9 li pot interessar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e3dafc5 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"e3dafc5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-dc40044 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"dc40044\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-sector-public\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6daae02 elementor-widget elementor-widget-html\" data-id=\"6daae02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aa2a44 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"6aa2a44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Auditoria del sector p\u00fablic<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-955500c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"955500c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Auditoria especialitzada d&#8217;acord amb les Normes d&#8217;auditoria del sector p\u00fablic (NIA-ES-SP).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e74afe0 elementor-widget elementor-widget-html\" data-id=\"e74afe0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Assist\u00e8ncia econ\u00f2mica i comptable a ens locals<\/span><span>Gesti\u00f3 patrimonial d'ens locals<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b678d1 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"8b678d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-2a2e016 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"2a2e016\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/informes-especials\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48b9286 elementor-widget elementor-widget-html\" data-id=\"48b9286\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33643e2 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"33643e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Informes especials<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f926220 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"f926220\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u00c0mplia gamma d&#8217;informes especials i serveis d&#8217;assegurament adaptats a les seves necessitats.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a9b578 elementor-widget elementor-widget-html\" data-id=\"3a9b578\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Revisi\u00f3 limitada (ISRE 2400)<\/span><span>Procediments acordats (ISRS 4400)<\/span><span>Ampliaci\u00f3 i reducci\u00f3 de capital<\/span><span>Compensaci\u00f3 de cr\u00e8dits<\/span><span>Aportacions no diner\u00e0ries<\/span><span>Transformaci\u00f3 de societats<\/span><span>Fusions i escissions<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e1ed2c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"5e1ed2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-2201a17 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"2201a17\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/verificacio-sostenibilitat\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d2813b elementor-widget elementor-widget-html\" data-id=\"9d2813b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M11 20A7 7 0 014 13c0-5 4-9 16-9 0 12-4 16-9 16z\"\/><path d=\"M4 20c4-4 7-6 11-8\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd4d03f ca-card-t elementor-widget elementor-widget-heading\" data-id=\"fd4d03f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sostenibilitat i informaci\u00f3 no financera<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1baf3f6 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"1baf3f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Verificaci\u00f3 d&#8217;informaci\u00f3 sobre sostenibilitat d&#8217;acord amb la normativa vigent.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8891430 elementor-widget elementor-widget-html\" data-id=\"8891430\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Informes de sostenibilitat (CSRD)<\/span><span>Estat d'informaci\u00f3 no financera (Llei 11\/2018)<\/span><span>Verificaci\u00f3 independent ESG<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0037ba2 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"0037ba2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dca09e4 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"dca09e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-02458e7 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"02458e7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b3e895 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"5b3e895\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Sol\u00b7liciti la seva proposta d'auditoria de comptes anuals<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97470a6 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"97470a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Expliqui&#8217;ns el seu cas i un auditor de la firma es posar\u00e0 en contacte amb vost\u00e8.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-743ee64 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"743ee64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3e3850 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"e3e3850\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ca\/contacte\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Sol\u00b7licitar proposta \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5aed71 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"f5aed71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Auditoria obligat\u00f2ria i volunt\u00e0ria de comptes anuals individuals i consolidats. Societat inscrita al ROAC (S1604) que treballa arreu d&#8217;Espanya.<\/p>\n","protected":false},"author":1,"featured_media":297,"parent":1973,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-1985","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Auditoria de comptes anuals a Espanya | Controlaudit<\/title>\n<meta name=\"description\" content=\"Auditoria obligat\u00f2ria i volunt\u00e0ria de comptes anuals individuals i consolidats. Societat inscrita al ROAC (S1604) que treballa arreu d&#039;Espanya.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Auditoria de comptes anuals a Espanya | Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Auditoria obligat\u00f2ria i volunt\u00e0ria de comptes anuals individuals i consolidats. Societat inscrita al ROAC (S1604) que treballa arreu d&#039;Espanya.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-21T06:54:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/calendario-cuentas-anuales-nombramiento-auditor.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-comptes-anuals\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-comptes-anuals\\\/\",\"name\":\"Auditoria de comptes anuals a Espanya | Controlaudit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-comptes-anuals\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-comptes-anuals\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/calendario-cuentas-anuales-nombramiento-auditor.jpg\",\"datePublished\":\"2026-10-14T12:07:17+00:00\",\"dateModified\":\"2026-10-21T06:54:22+00:00\",\"description\":\"Auditoria obligat\u00f2ria i volunt\u00e0ria de comptes anuals individuals i consolidats. Societat inscrita al ROAC (S1604) que treballa arreu d'Espanya.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-comptes-anuals\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-comptes-anuals\\\/\"]}],\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\"}},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-comptes-anuals\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/calendario-cuentas-anuales-nombramiento-auditor.jpg\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/calendario-cuentas-anuales-nombramiento-auditor.jpg\",\"width\":1600,\"height\":1000,\"caption\":\"Gr\u00e0fic d'evoluci\u00f3 dibuixat en paper al costat d'un regle i dos bol\u00edgrafs\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-comptes-anuals\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Serveis\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Auditoria de comptes anuals\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#website\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/\",\"name\":\"Controlaudit\",\"description\":\"Auditores de cuentas en Espa\u00f1a\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":[\"Organization\",\"AccountingService\"],\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\",\"name\":\"Controlaudit\",\"alternateName\":[\"ControlAudit\",\"Controlaudit Auditores\"],\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ca\"},\"image\":[{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ca\"},{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"width\":415,\"height\":96,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"ca\"}],\"legalName\":\"Controlaudit Auditores Certificados, S.L.\",\"description\":\"Societat d'auditoria de comptes inscrita al ROAC (n\u00fam. S1604) que presta serveis arreu d'Espanya. Auditoria de comptes, subvencions, sector p\u00fablic, informes especials, due diligence, valoracions, proves pericials i sostenibilitat.\",\"taxID\":\"B53821252\",\"vatID\":\"ESB53821252\",\"identifier\":[{\"@type\":\"PropertyValue\",\"propertyID\":\"ROAC\",\"name\":\"Registro Oficial de Auditores de Cuentas\",\"value\":\"S1604\"},{\"@type\":\"PropertyValue\",\"propertyID\":\"NIF\",\"value\":\"B53821252\"}],\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Avda. Maisonnave, 30, 1.\u00ba B\",\"postalCode\":\"03003\",\"addressLocality\":\"Alicante\",\"addressRegion\":\"Alicante\",\"addressCountry\":\"ES\"},\"hasMap\":\"https:\\\/\\\/www.google.com\\\/maps\\\/search\\\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante\",\"areaServed\":[{\"@type\":\"Country\",\"name\":\"Espa\u00f1a\"}],\"openingHoursSpecification\":[{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"09:00\",\"closes\":\"14:00\"},{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"16:00\",\"closes\":\"19:00\"}],\"contactPoint\":[{\"@type\":\"ContactPoint\",\"contactType\":\"customer service\",\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"areaServed\":\"ES\",\"availableLanguage\":[\"es\"]}],\"knowsLanguage\":[\"es\"],\"knowsAbout\":[\"Auditor\u00eda de cuentas\",\"Auditor\u00eda de cuentas anuales\",\"Auditor\u00eda de subvenciones\",\"Auditor\u00eda del sector p\u00fablico\",\"Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)\",\"Plan General de Contabilidad\",\"Ley 22\\\/2015 de Auditor\u00eda de Cuentas\",\"Due diligence\",\"Valoraci\u00f3n de empresas\",\"Planes de viabilidad\",\"Reestructuraci\u00f3n empresarial\",\"Pericial econ\u00f3mica\",\"Informes especiales mercantiles\",\"Estado de informaci\u00f3n no financiera\",\"Sostenibilidad corporativa\"],\"currenciesAccepted\":\"EUR\",\"paymentAccepted\":\"Transferencia bancaria\",\"hasOfferCatalog\":{\"@type\":\"OfferCatalog\",\"name\":\"Serveis d'auditoria i consultoria\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/servicios\\\/\",\"itemListElement\":[{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-comptes-anuals\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/elaboracio-comptes-anuals\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-subvencions\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/informes-especials\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-gestio\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-serveis\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/auditoria-sector-public\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/due-diligence\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/valoracio-empreses\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/plans-viabilitat\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/proves-pericials\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/verificacio-sostenibilitat\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/estrategia-corporativa\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/serveis\\\/participacio-comites\\\/#service\"}}]}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Auditoria de comptes anuals a Espanya | Controlaudit","description":"Auditoria obligat\u00f2ria i volunt\u00e0ria de comptes anuals individuals i consolidats. Societat inscrita al ROAC (S1604) que treballa arreu d'Espanya.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/","og_locale":"ca_ES","og_type":"website","og_title":"Auditoria de comptes anuals a Espanya | Controlaudit","og_description":"Auditoria obligat\u00f2ria i volunt\u00e0ria de comptes anuals individuals i consolidats. Societat inscrita al ROAC (S1604) que treballa arreu d'Espanya.","og_url":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/","og_site_name":"Controlaudit","article_modified_time":"2026-10-21T06:54:22+00:00","og_image":[{"width":1600,"height":1000,"url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/calendario-cuentas-anuales-nombramiento-auditor.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/","url":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/","name":"Auditoria de comptes anuals a Espanya | Controlaudit","isPartOf":{"@id":"https:\/\/www.controlaudit.es\/ca\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/#primaryimage"},"image":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/#primaryimage"},"thumbnailUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/calendario-cuentas-anuales-nombramiento-auditor.jpg","datePublished":"2026-10-14T12:07:17+00:00","dateModified":"2026-10-21T06:54:22+00:00","description":"Auditoria obligat\u00f2ria i volunt\u00e0ria de comptes anuals individuals i consolidats. Societat inscrita al ROAC (S1604) que treballa arreu d'Espanya.","breadcrumb":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/"]}],"publisher":{"@id":"https:\/\/www.controlaudit.es\/ca\/#organization"}},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/#primaryimage","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/calendario-cuentas-anuales-nombramiento-auditor.jpg","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/calendario-cuentas-anuales-nombramiento-auditor.jpg","width":1600,"height":1000,"caption":"Gr\u00e0fic d'evoluci\u00f3 dibuixat en paper al costat d'un regle i dos bol\u00edgrafs"},{"@type":"BreadcrumbList","@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.controlaudit.es\/ca\/"},{"@type":"ListItem","position":2,"name":"Serveis","item":"https:\/\/www.controlaudit.es\/ca\/serveis\/"},{"@type":"ListItem","position":3,"name":"Auditoria de comptes anuals"}]},{"@type":"WebSite","@id":"https:\/\/www.controlaudit.es\/ca\/#website","url":"https:\/\/www.controlaudit.es\/ca\/","name":"Controlaudit","description":"Auditores de cuentas en Espa\u00f1a","publisher":{"@id":"https:\/\/www.controlaudit.es\/ca\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.controlaudit.es\/ca\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":["Organization","AccountingService"],"@id":"https:\/\/www.controlaudit.es\/ca\/#organization","name":"Controlaudit","alternateName":["ControlAudit","Controlaudit Auditores"],"url":"https:\/\/www.controlaudit.es\/ca\/","logo":{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"ca"},"image":[{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/ca\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"ca"},{"@type":"ImageObject","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","width":415,"height":96,"caption":"Controlaudit Auditores Certificados","inLanguage":"ca"}],"legalName":"Controlaudit Auditores Certificados, S.L.","description":"Societat d'auditoria de comptes inscrita al ROAC (n\u00fam. S1604) que presta serveis arreu d'Espanya. Auditoria de comptes, subvencions, sector p\u00fablic, informes especials, due diligence, valoracions, proves pericials i sostenibilitat.","taxID":"B53821252","vatID":"ESB53821252","identifier":[{"@type":"PropertyValue","propertyID":"ROAC","name":"Registro Oficial de Auditores de Cuentas","value":"S1604"},{"@type":"PropertyValue","propertyID":"NIF","value":"B53821252"}],"telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","address":{"@type":"PostalAddress","streetAddress":"Avda. Maisonnave, 30, 1.\u00ba B","postalCode":"03003","addressLocality":"Alicante","addressRegion":"Alicante","addressCountry":"ES"},"hasMap":"https:\/\/www.google.com\/maps\/search\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante","areaServed":[{"@type":"Country","name":"Espa\u00f1a"}],"openingHoursSpecification":[{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"09:00","closes":"14:00"},{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"16:00","closes":"19:00"}],"contactPoint":[{"@type":"ContactPoint","contactType":"customer service","telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","areaServed":"ES","availableLanguage":["es"]}],"knowsLanguage":["es"],"knowsAbout":["Auditor\u00eda de cuentas","Auditor\u00eda de cuentas anuales","Auditor\u00eda de subvenciones","Auditor\u00eda del sector p\u00fablico","Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)","Plan General de Contabilidad","Ley 22\/2015 de Auditor\u00eda de Cuentas","Due diligence","Valoraci\u00f3n de empresas","Planes de viabilidad","Reestructuraci\u00f3n empresarial","Pericial econ\u00f3mica","Informes especiales mercantiles","Estado de informaci\u00f3n no financiera","Sostenibilidad corporativa"],"currenciesAccepted":"EUR","paymentAccepted":"Transferencia bancaria","hasOfferCatalog":{"@type":"OfferCatalog","name":"Serveis d'auditoria i consultoria","url":"https:\/\/www.controlaudit.es\/ca\/servicios\/","itemListElement":[{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-comptes-anuals\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/elaboracio-comptes-anuals\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-subvencions\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/informes-especials\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-gestio\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-serveis\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/auditoria-sector-public\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/due-diligence\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/valoracio-empreses\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/plans-viabilitat\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/proves-pericials\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/verificacio-sostenibilitat\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/estrategia-corporativa\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/ca\/serveis\/participacio-comites\/#service"}}]}}]}},"_links":{"self":[{"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/pages\/1985","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/comments?post=1985"}],"version-history":[{"count":0,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/pages\/1985\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/pages\/1973"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/media\/297"}],"wp:attachment":[{"href":"https:\/\/www.controlaudit.es\/ca\/wp-json\/wp\/v2\/media?parent=1985"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}