{"id":1986,"date":"2026-10-14T14:07:17","date_gmt":"2026-10-14T12:07:17","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1986"},"modified":"2026-10-21T08:54:21","modified_gmt":"2026-10-21T06:54:21","slug":"elaboracio-comptes-anuals","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ca\/serveis\/elaboracio-comptes-anuals\/","title":{"rendered":"Elaboraci\u00f3 de comptes anuals"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1986\" class=\"elementor elementor-1986 elementor-26\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17150df e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"17150df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-72ddee2 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"72ddee2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fb797f5 e-con-full ca-split e-flex e-con e-parent\" data-id=\"fb797f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7b112a1 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"7b112a1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2736712 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"2736712\" 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; Elaboraci\u00f3 de comptes anuals<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-343c05b elementor-widget elementor-widget-html\" data-id=\"343c05b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Millorar <b>04<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4216f3 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"b4216f3\" 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\">Elaboraci\u00f3 de comptes anuals<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee3b524 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"ee3b524\" 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>Preparem els comptes anuals individuals i consolidats, la mem\u00f2ria i l&#8217;informe de gesti\u00f3 amb criteri t\u00e8cnic d&#8217;auditor, per a societats de les quals no som auditors.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c9c3a45 e-con-full ca-btns e-flex e-con e-parent\" data-id=\"c9c3a45\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d4913e6 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"d4913e6\" 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-855feb3 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"855feb3\" 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-9bf8054 elementor-widget elementor-widget-html\" data-id=\"9bf8054\" 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>Millorar<\/b><\/div><div><small>\u00c0mbit<\/small><b>Arreu d'Espanya<\/b><\/div><div><small>Marc<\/small><b>PGC \u00b7 LSC<\/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-cec1597 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"cec1597\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-a7709f2 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"a7709f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-90ed263 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"90ed263\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-64c9aab e-con-full ca-toc e-flex e-con e-parent\" data-id=\"64c9aab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b3c646 elementor-widget elementor-widget-html\" data-id=\"3b3c646\" 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-6ed9ce6 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"6ed9ce6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-28d7f74 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"28d7f74\" 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-a081fa9 elementor-widget elementor-widget-html\" data-id=\"a081fa9\" 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>Els comptes anuals comprenen el balan\u00e7, el compte de p\u00e8rdues i guanys, l'estat de canvis en el patrimoni net, l'estat de fluxos d'efectiu i la mem\u00f2ria (art. 254 LSC). Els administradors els han de formular en els tres mesos seg\u00fcents al tancament de l'exercici (art. 253.1 LSC). Controlaudit els elabora a partir de la comptabilitat de la societat, revisant els criteris del PGC o del PGC PYMES. Per independ\u00e8ncia, nom\u00e9s presta aquest servei quan no \u00e9s l'auditora de l'entitat (art. 16.1.b).1r de la Llei 22\/2015).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1420aaf elementor-widget elementor-widget-html\" data-id=\"1420aaf\" 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-cf265ec elementor-widget elementor-widget-html\" data-id=\"cf265ec\" 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>Oferim un servei especialitzat d'<strong>elaboraci\u00f3 integral de comptes anuals<\/strong>, individuals i consolidats. Va adre\u00e7at a societats que no tenen prou mitjans t\u00e8cnics o que volen millorar la qualitat de la seva informaci\u00f3 financera. Per mandat de la Llei d'auditoria, nom\u00e9s el prestem quan no estem designats com a auditors de l'entitat.<\/p><p>No ens limitem a generar els estats financers amb un programa. Primer fem una <strong>an\u00e0lisi cr\u00edtica de la comptabilitat<\/strong>: revisem els criteris comptables, la coher\u00e8ncia entre estats i la seva adequaci\u00f3 a la normativa mercantil i sectorial. Despr\u00e9s preparem tots els documents exigits, amb una mem\u00f2ria completa i adaptada a l'activitat real de la societat. Aquesta mem\u00f2ria inclou els desglossaments obligatoris i el <strong>per\u00edode mitj\u00e0 de pagament a prove\u00efdors<\/strong>, que es calcula segons la <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2016-1112\" target=\"_blank\" rel=\"noopener\">Resoluci\u00f3 de l'ICAC de 29\/01\/2016<\/a>. Si escau, preparem tamb\u00e9 l'informe de gesti\u00f3 i la proposta d'aplicaci\u00f3 del resultat.<\/p><p>Aquest servei \u00e9s especialment \u00fatil per a empreses els comptes de les quals prepara un assessor fiscal sense una revisi\u00f3 t\u00e8cnica en profunditat. El resultat s\u00f3n uns comptes s\u00f2lids, personalitzats i defensables, preparats per al dip\u00f2sit al Registre Mercantil. La responsabilitat de formular-los continua sent dels administradors, que els han de signar tots (art. 253.2 LSC). Nosaltres els donem un document t\u00e8cnicament correcte i explicat.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9976ec1 elementor-widget elementor-widget-html\" data-id=\"9976ec1\" 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 sense un departament financer amb coneixements t\u00e8cnics del PGC i de la normativa mercantil.<\/li><li>Empreses la comptabilitat de les quals porta un assessor fiscal i que volen uns comptes revisats amb criteri d'auditor.<\/li><li>Societats que passen del model abreujat al normal, o del PGC PYMES al PGC, perqu\u00e8 han superat els l\u00edmits dels arts. 257 i 258 LSC.<\/li><li>Grups que han de formular comptes consolidats per primera vegada (art. 42 del Codi de comer\u00e7).<\/li><li>Societats que seran auditades per un altre auditor i volen arribar a l'auditoria amb uns comptes ben preparats.<\/li><li>Empreses que preparen una operaci\u00f3 de finan\u00e7ament, venda o entrada de socis i necessiten uns comptes clars i ben documentats.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a19a7af elementor-widget elementor-widget-html\" data-id=\"a19a7af\" 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>El contingut dels comptes el fixen el <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">text ref\u00f3s de la Llei de societats de capital<\/a> (arts. 253 a 262), el <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1885-6627\" target=\"_blank\" rel=\"noopener\">Codi de comer\u00e7<\/a> i els plans comptables: el <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-19884\" target=\"_blank\" rel=\"noopener\">PGC (RD 1514\/2007)<\/a> i el <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-19966\" target=\"_blank\" rel=\"noopener\">PGC PYMES (RD 1515\/2007)<\/a>, modificats pel <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1350\" target=\"_blank\" rel=\"noopener\">RD 1\/2021<\/a>. Els comptes consolidats es regeixen per les <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-14621\" target=\"_blank\" rel=\"noopener\">Normes per a la formulaci\u00f3 de comptes anuals consolidats (RD 1159\/2010)<\/a>.<\/p><p>Terminis per a un exercici que coincideix amb l'any natural:<\/p><ul><li><strong>Formulaci\u00f3<\/strong> fins al 31\/03 (art. 253.1 LSC).<\/li><li><strong>Aprovaci\u00f3<\/strong> per la junta fins al 30\/06 (art. 164.1 LSC).<\/li><li><strong>Dip\u00f2sit<\/strong> al Registre Mercantil dins del mes seg\u00fcent a l'aprovaci\u00f3 (art. 279.1 LSC).<\/li><\/ul><p><strong>Independ\u00e8ncia.<\/strong> L'art. 16.1.b).1r de la <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Llei 22\/2015<\/a> declara incompatible que l'auditor presti a l'entitat auditada serveis de comptabilitat o de preparaci\u00f3 dels seus estats financers. L'<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">art. 47 del RLAC<\/a> inclou tamb\u00e9 col\u00b7laborar o participar en la seva preparaci\u00f3, tant si l'entitat n'assumeix la responsabilitat com si no. La incompatibilitat abasta des de l'inici de l'exercici auditat fins que acaba la feina d'auditoria (art. 21.1 LAC). Per aix\u00f2, abans d'acceptar l'enc\u00e0rrec, comprovem que no som ni serem els seus auditors en aquest per\u00edode.<\/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\">Balan\u00e7 i estat de canvis en el patrimoni net abreujats<\/th><td>Art. 257 LSC<\/td><td>Durant dos exercicis, dos de tres: actiu \u2264 4.000.000 \u20ac, xifra de negocis \u2264 8.000.000 \u20ac, plantilla mitjana \u2264 50. L'estat de fluxos d'efectiu no \u00e9s obligatori<\/td><\/tr><tr><th scope=\"row\">Compte de p\u00e8rdues i guanys abreujat<\/th><td>Art. 258 LSC<\/td><td>Durant dos exercicis, dos de tres: actiu \u2264 11.400.000 \u20ac, xifra de negocis \u2264 22.800.000 \u20ac, plantilla mitjana \u2264 250<\/td><\/tr><tr><th scope=\"row\">Informe de gesti\u00f3<\/th><td>Art. 262 LSC<\/td><td>No \u00e9s obligatori si es formula balan\u00e7 abreujat. Qui no pugui presentar compte de p\u00e8rdues i guanys abreujat hi ha d'indicar el per\u00edode mitj\u00e0 de pagament<\/td><\/tr><tr><th scope=\"row\">Aplicaci\u00f3 del PGC PYMES<\/th><td>Art. 2 RD 1515\/2007<\/td><td>Els mateixos l\u00edmits que el balan\u00e7 abreujat: 4.000.000 \u20ac \/ 8.000.000 \u20ac \/ 50<\/td><\/tr><tr><th scope=\"row\">Criteris espec\u00edfics per a microempreses<\/th><td>Art. 4 RD 1515\/2007<\/td><td>Durant dos exercicis, dos de tres: actiu \u2264 1.000.000 \u20ac, xifra de negocis \u2264 2.000.000 \u20ac, plantilla mitjana \u2264 10<\/td><\/tr><tr><th scope=\"row\">Comptes consolidats<\/th><td>Arts. 42 i 43 CCom; RD 1159\/2010<\/td><td>Obligaci\u00f3 de la societat dominant. Dispensa si el grup no supera dos dels l\u00edmits del compte de p\u00e8rdues i guanys abreujat, llevat que hi hagi entitats d'inter\u00e8s p\u00fablic<\/td><\/tr><tr><th scope=\"row\">Per\u00edode mitj\u00e0 de pagament a prove\u00efdors<\/th><td>Resoluci\u00f3 ICAC de 29\/01\/2016<\/td><td>Informaci\u00f3 obligat\u00f2ria a la mem\u00f2ria, amb una metodologia diferent per al model normal i per a l'abreujat o PYMES<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fe6d09 elementor-widget elementor-widget-html\" data-id=\"1fe6d09\" 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>Diagn\u00f2stic comptable<\/h3><p>Revisem el balan\u00e7 de sumes i saldos i els criteris aplicats: amortitzacions, deterioraments, provisions, periodificacions, impost sobre beneficis i classificaci\u00f3 de deutes. Proposem per escrit els ajustos i reclassificacions que la societat ha de registrar.<\/p><\/div><div><h3>Estats financers<\/h3><p>Preparem el balan\u00e7, el compte de p\u00e8rdues i guanys, l'estat de canvis en el patrimoni net i, quan \u00e9s obligatori, l'estat de fluxos d'efectiu, en el model normal, abreujat o PYMES que correspongui.<\/p><\/div><div><h3>Mem\u00f2ria completa<\/h3><p>Redactem totes les notes exigides, adaptades a l'activitat: parts vinculades, retribucions dels administradors, plantilla mitjana, fets posteriors i per\u00edode mitj\u00e0 de pagament, entre d'altres.<\/p><\/div><div><h3>Informe de gesti\u00f3 i proposta d'aplicaci\u00f3 del resultat<\/h3><p>Preparem l'informe de gesti\u00f3 quan \u00e9s obligatori o convenient, amb la informaci\u00f3 de l'art. 262 LSC, i la proposta d'aplicaci\u00f3 del resultat.<\/p><\/div><div><h3>Comptes anuals consolidats<\/h3><p>Analitzem el per\u00edmetre, fem les homogene\u00eftzacions i eliminacions i redactem la mem\u00f2ria consolidada segons el RD 1159\/2010.<\/p><\/div><div><h3>Suport per a la formulaci\u00f3 i el dip\u00f2sit<\/h3><p>Li lliurem la documentaci\u00f3 ordenada perqu\u00e8 els administradors la formulin i per al dip\u00f2sit al Registre Mercantil en els models oficials.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3dafaf6 elementor-widget elementor-widget-html\" data-id=\"3dafaf6\" 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>Comprovaci\u00f3 d'independ\u00e8ncia i enc\u00e0rrec<\/h3><p>Verifiquem que no som ni serem auditors de l'entitat en el per\u00edode afectat i signem l'enc\u00e0rrec. Millor abans del tancament de l'exercici.<\/p><\/li><li><b>02<\/b><h3>Recepci\u00f3 de la informaci\u00f3<\/h3><p>Rebem la comptabilitat tancada i la documentaci\u00f3 de suport. L'ideal \u00e9s durant les quatre setmanes seg\u00fcents al tancament.<\/p><\/li><li><b>03<\/b><h3>Diagn\u00f2stic i proposta d'ajustos<\/h3><p>Analitzem els criteris comptables i proposem ajustos i reclassificacions. La societat decideix i els registra. Sol requerir entre dues i tres setmanes.<\/p><\/li><li><b>04<\/b><h3>Redacci\u00f3 dels comptes<\/h3><p>Preparem els estats financers, la mem\u00f2ria i, si escau, l'informe de gesti\u00f3, i els quadrem amb la comptabilitat definitiva.<\/p><\/li><li><b>05<\/b><h3>Revisi\u00f3 amb la direcci\u00f3 i formulaci\u00f3<\/h3><p>Expliquem les xifres i la mem\u00f2ria als administradors perqu\u00e8 formulin i signin els comptes abans que acabi el tercer mes des del tancament.<\/p><\/li><li><b>06<\/b><h3>Junta i dip\u00f2sit<\/h3><p>Els ajudem amb la documentaci\u00f3 per a la junta ordin\u00e0ria i per al dip\u00f2sit en el mes seg\u00fcent a l'aprovaci\u00f3.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fdc200 elementor-widget elementor-widget-html\" data-id=\"4fdc200\" 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>Balan\u00e7 de sumes i saldos i llibre diari de l'exercici, tancats<\/li><li>Comptes anuals de l'exercici anterior tal com es van dipositar<\/li><li>Inventari de l'immobilitzat, amb altes, baixes i quadres d'amortitzaci\u00f3<\/li><li>Inventari d'exist\u00e8ncies i criteris de valoraci\u00f3<\/li><li>Quadres de pr\u00e9stecs, p\u00f2lisses i l\u00edsing<\/li><li>Esborrany de l'impost sobre societats i detall de les difer\u00e8ncies entre comptabilitat i fiscalitat<\/li><li>Plantilla mitjana per categories i retribucions dels administradors i de l'alta direcci\u00f3<\/li><li>Operacions i saldos amb socis, administradors i societats del grup<\/li><li>Detall de pagaments a prove\u00efdors per calcular el per\u00edode mitj\u00e0 de pagament<\/li><li>Informaci\u00f3 sobre fets posteriors al tancament i litigis en curs<\/li><\/ul><\/div><div><h3>Qu\u00e8 rebr\u00e0<\/h3><ul><li>Comptes anuals complets en el model que correspongui: balan\u00e7, compte de p\u00e8rdues i guanys, estat de canvis en el patrimoni net, estat de fluxos d'efectiu i mem\u00f2ria<\/li><li>Informe de gesti\u00f3 i proposta d'aplicaci\u00f3 del resultat, quan escaiguin<\/li><li>Nota t\u00e8cnica amb els criteris aplicats i els ajustos proposats<\/li><li>Comptes anuals consolidats i informe de gesti\u00f3 consolidat, en grups<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9e18d2 elementor-widget elementor-widget-html\" data-id=\"d9e18d2\" 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-500fe06 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"500fe06\" 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-8391\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8391\" 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\">Per qu\u00e8 no poden elaborar els nostres comptes si s\u00f3n els nostres auditors?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8391\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8391\"><p>Perqu\u00e8 la llei ho prohibeix per protegir la independ\u00e8ncia de l&#8217;auditor: l&#8217;art. 16.1.b).1r LAC considera incompatible preparar els registres comptables o els estats financers de l&#8217;entitat auditada. Un auditor no pot opinar sobre uns comptes que ha preparat ell mateix. Si som els seus auditors, l&#8217;ajudarem a interpretar la normativa durant l&#8217;auditoria, per\u00f2 la preparaci\u00f3 dels comptes l&#8217;ha de fer una altra persona.<\/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-8392\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8392\" 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\">Si vost\u00e8s preparen els comptes, qui n'\u00e9s el responsable?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8392\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-8392\"><p>Els administradors. S\u00f3n ells els qui formulen els comptes en els tres mesos seg\u00fcents al tancament i els han de signar tots; si hi falta alguna signatura, se n&#8217;indica la causa (art. 253 LSC). Nosaltres aportem la feina t\u00e8cnica i expliquem cada xifra i cada nota perqu\u00e8 els puguin formular amb coneixement.<\/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-8393\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-8393\" 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\">Quin model de comptes ens correspon: normal, abreujat o PYMES?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8393\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-8393\"><p>Dep\u00e8n del seu actiu, de la seva xifra de negocis i de la seva plantilla mitjana durant dos exercicis consecutius. Amb fins a 4.000.000 \u20ac d&#8217;actiu, 8.000.000 \u20ac de xifra de negocis i 50 treballadors (dos de tres), pot fer servir el balan\u00e7 abreujat i el PGC PYMES. El compte de p\u00e8rdues i guanys abreujat arriba fins a 11.400.000 \u20ac, 22.800.000 \u20ac i 250 treballadors (arts. 257 i 258 LSC). Ho comprovem en comen\u00e7ar l&#8217;enc\u00e0rrec.<\/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-8394\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-8394\" 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 podrien auditar m\u00e9s endavant?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8394\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-8394\"><p>Nom\u00e9s si es respecta el per\u00edode d&#8217;incompatibilitat: no podem haver preparat els seus comptes ni els seus registres des de l&#8217;inici de l&#8217;exercici que s&#8217;audita fins que acabi l&#8217;auditoria (art. 21.1 LAC). Si preveu nomenar-nos auditors, conv\u00e9 que en parlem abans de comen\u00e7ar, per analitzar el seu cas concret.<\/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-8395\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-8395\" 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 mem\u00f2ria inclou el per\u00edode mitj\u00e0 de pagament a prove\u00efdors?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8395\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-8395\"><p>S\u00ed. \u00c9s informaci\u00f3 obligat\u00f2ria i la calculem amb la metodologia de la Resoluci\u00f3 de l&#8217;ICAC de 29\/01\/2016, que \u00e9s diferent per al model normal i per a l&#8217;abreujat o PYMES. Si la societat no pot presentar compte de p\u00e8rdues i guanys abreujat, tamb\u00e9 l&#8217;ha d&#8217;indicar a l&#8217;informe de gesti\u00f3 (art. 262.1 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-8396\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-8396\" 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\">Porten vost\u00e8s la comptabilitat del dia a dia?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8396\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-8396\"><p>El servei consisteix a elaborar els comptes anuals a partir de la comptabilitat que porta la societat o el seu assessor. Revisem aquesta comptabilitat i proposem els ajustos necessaris, i la societat decideix i els registra. Si necessita un altre tipus de suport, consulti&#8217;ns i valorarem el seu cas.<\/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-8397\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-8397\" 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 no dipositem els comptes a temps?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8397\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-8397\"><p>El Registre Mercantil aplica el tancament registral: no inscriur\u00e0 documents de la societat, llevat d&#8217;excepcions, mentre persisteixi l&#8217;incompliment (art. 282 LSC). A m\u00e9s, l&#8217;ICAC pot imposar una multa de 1.200 a 60.000 \u20ac (art. 283 LSC).<\/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\":\"Per qu\\u00e8 no poden elaborar els nostres comptes si s\\u00f3n els nostres auditors?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Perqu\\u00e8 la llei ho prohibeix per protegir la independ\\u00e8ncia de l&#8217;auditor: l&#8217;art. 16.1.b).1r LAC considera incompatible preparar els registres comptables o els estats financers de l&#8217;entitat auditada. Un auditor no pot opinar sobre uns comptes que ha preparat ell mateix. Si som els seus auditors, l&#8217;ajudarem a interpretar la normativa durant l&#8217;auditoria, per\\u00f2 la preparaci\\u00f3 dels comptes l&#8217;ha de fer una altra persona.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Si vost\\u00e8s preparen els comptes, qui n'\\u00e9s el responsable?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Els administradors. S\\u00f3n ells els qui formulen els comptes en els tres mesos seg\\u00fcents al tancament i els han de signar tots; si hi falta alguna signatura, se n&#8217;indica la causa (art. 253 LSC). Nosaltres aportem la feina t\\u00e8cnica i expliquem cada xifra i cada nota perqu\\u00e8 els puguin formular amb coneixement.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quin model de comptes ens correspon: normal, abreujat o PYMES?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Dep\\u00e8n del seu actiu, de la seva xifra de negocis i de la seva plantilla mitjana durant dos exercicis consecutius. Amb fins a 4.000.000 \\u20ac d&#8217;actiu, 8.000.000 \\u20ac de xifra de negocis i 50 treballadors (dos de tres), pot fer servir el balan\\u00e7 abreujat i el PGC PYMES. El compte de p\\u00e8rdues i guanys abreujat arriba fins a 11.400.000 \\u20ac, 22.800.000 \\u20ac i 250 treballadors (arts. 257 i 258 LSC). Ho comprovem en comen\\u00e7ar l&#8217;enc\\u00e0rrec.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Ens podrien auditar m\\u00e9s endavant?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Nom\\u00e9s si es respecta el per\\u00edode d&#8217;incompatibilitat: no podem haver preparat els seus comptes ni els seus registres des de l&#8217;inici de l&#8217;exercici que s&#8217;audita fins que acabi l&#8217;auditoria (art. 21.1 LAC). Si preveu nomenar-nos auditors, conv\\u00e9 que en parlem abans de comen\\u00e7ar, per analitzar el seu cas concret.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"La mem\\u00f2ria inclou el per\\u00edode mitj\\u00e0 de pagament a prove\\u00efdors?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>S\\u00ed. \\u00c9s informaci\\u00f3 obligat\\u00f2ria i la calculem amb la metodologia de la Resoluci\\u00f3 de l&#8217;ICAC de 29\\\/01\\\/2016, que \\u00e9s diferent per al model normal i per a l&#8217;abreujat o PYMES. Si la societat no pot presentar compte de p\\u00e8rdues i guanys abreujat, tamb\\u00e9 l&#8217;ha d&#8217;indicar a l&#8217;informe de gesti\\u00f3 (art. 262.1 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Porten vost\\u00e8s la comptabilitat del dia a dia?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>El servei consisteix a elaborar els comptes anuals a partir de la comptabilitat que porta la societat o el seu assessor. Revisem aquesta comptabilitat i proposem els ajustos necessaris, i la societat decideix i els registra. Si necessita un altre tipus de suport, consulti&#8217;ns i valorarem el seu cas.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 passa si no dipositem els comptes a temps?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>El Registre Mercantil aplica el tancament registral: no inscriur\\u00e0 documents de la societat, llevat d&#8217;excepcions, mentre persisteixi l&#8217;incompliment (art. 282 LSC). A m\\u00e9s, l&#8217;ICAC pot imposar una multa de 1.200 a 60.000 \\u20ac (art. 283 LSC).<\\\/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-28420a4 elementor-widget elementor-widget-html\" data-id=\"28420a4\" 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-1885-6627\" target=\"_blank\" rel=\"noopener\">Codi de comer\u00e7<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-19884\" target=\"_blank\" rel=\"noopener\">Reial decret 1514\/2007, Pla general de comptabilitat<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-19966\" target=\"_blank\" rel=\"noopener\">Reial decret 1515\/2007, Pla general de comptabilitat de petites i mitjanes empreses<\/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\/buscar\/act.php?id=BOE-A-2016-1112\" target=\"_blank\" rel=\"noopener\">Resoluci\u00f3 de l'ICAC de 29\/01\/2016 sobre el per\u00edode mitj\u00e0 de pagament a prove\u00efdors a la mem\u00f2ria<\/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 (art. 16, incompatibilitats)<\/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 (art. 47)<\/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-3045fd1 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"3045fd1\" 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-7bc8ef1 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"7bc8ef1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-906acdd e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"906acdd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a585a85 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"a585a85\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f6a4d3 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"8f6a4d3\" 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-2c72dab ca-h2 elementor-widget elementor-widget-heading\" data-id=\"2c72dab\" 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-bcb96eb e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"bcb96eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-ad3c0dd e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ad3c0dd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-gestio\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1908c98 elementor-widget elementor-widget-html\" data-id=\"1908c98\" 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\"><circle cx=\"12\" cy=\"12\" r=\"3\"\/><path d=\"M12 2v3M12 19v3M4.2 4.2l2.1 2.1M17.7 17.7l2.1 2.1M2 12h3M19 12h3M4.2 19.8l2.1-2.1M17.7 6.3l2.1-2.1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d07474c ca-card-t elementor-widget elementor-widget-heading\" data-id=\"d07474c\" 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 de gesti\u00f3<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c016314 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"c016314\" 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>Avaluaci\u00f3 de l&#8217;acompliment global d&#8217;una empresa m\u00e9s enll\u00e0 de la informaci\u00f3 financera.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e5f06 elementor-widget elementor-widget-html\" data-id=\"b7e5f06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Entitats sense \u00e0nim de lucre<\/span><span>Col\u00b7legis professionals<\/span><span>Control de gesti\u00f3 i pressupostari<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b8f241 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"8b8f241\" 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-40d2ba8 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"40d2ba8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-serveis\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51d9cb0 elementor-widget elementor-widget-html\" data-id=\"51d9cb0\" 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 2v7a3 3 0 006 0V2M6 2v20M21 15V2a5 5 0 00-5 5v6h5zm0 0v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5117ba5 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"5117ba5\" 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 de serveis<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-168c295 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"168c295\" 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>Avaluaci\u00f3 de serveis i aplicaci\u00f3 de pol\u00edtiques retributives, especialment en hoteleria i restauraci\u00f3.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4d563f elementor-widget elementor-widget-html\" data-id=\"c4d563f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Hotels, oci i restauraci\u00f3<\/span><span>Auditoria retributiva<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e159a4 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"8e159a4\" 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-b8c55b3 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b8c55b3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0adfe84 elementor-widget elementor-widget-html\" data-id=\"0adfe84\" 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 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-751c1bf ca-card-t elementor-widget elementor-widget-heading\" data-id=\"751c1bf\" 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 de comptes anuals<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11219ec ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"11219ec\" 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>Fem auditories d&#8217;estats financers amb els est\u00e0ndards m\u00e9s alts de qualitat i rigor professional.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5091dc8 elementor-widget elementor-widget-html\" data-id=\"5091dc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Auditoria obligat\u00f2ria<\/span><span>Auditoria volunt\u00e0ria<\/span><span>Comptes consolidats<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74d436e ca-gowrap elementor-widget elementor-widget-html\" data-id=\"74d436e\" 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-c7ae7f7 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"c7ae7f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1ca2bc5 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"1ca2bc5\" 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-10978df ca-h2 elementor-widget elementor-widget-heading\" data-id=\"10978df\" 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'elaboraci\u00f3 de comptes anuals<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb3a6c ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"6cb3a6c\" 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-a21a1ba e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"a21a1ba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20edf16 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"20edf16\" 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-c2f3f4e ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"c2f3f4e\" 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>Preparem comptes anuals, mem\u00f2ria i informe de gesti\u00f3 amb criteri d&#8217;auditor, a punt per formular i dipositar. Nom\u00e9s si no som els seus auditors.<\/p>\n","protected":false},"author":1,"featured_media":756,"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-1986","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>Elaboraci\u00f3 de comptes anuals a Espanya | Controlaudit<\/title>\n<meta name=\"description\" content=\"Preparem comptes anuals, mem\u00f2ria i informe de gesti\u00f3 amb criteri d&#039;auditor, a punt per formular i dipositar. 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