{"id":1988,"date":"2026-10-14T14:07:17","date_gmt":"2026-10-14T12:07:17","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1988"},"modified":"2026-10-21T08:54:19","modified_gmt":"2026-10-21T06:54:19","slug":"informes-especials","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ca\/serveis\/informes-especials\/","title":{"rendered":"Informes especials"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1988\" class=\"elementor elementor-1988 elementor-28\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53ad81d e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"53ad81d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-00985f0 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"00985f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0929a4c e-con-full ca-split e-flex e-con e-parent\" data-id=\"0929a4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-94ba02d e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"94ba02d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bcea45 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"2bcea45\" 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; Informes especials<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b13705 elementor-widget elementor-widget-html\" data-id=\"9b13705\" 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-3689261 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"3689261\" 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\">Informes especials<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecdd8cd ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"ecdd8cd\" 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>Informes d&#8217;auditor exigits per la legislaci\u00f3 mercantil en operacions societ\u00e0ries, revisions limitades i procediments acordats, emesos per una societat d&#8217;auditoria inscrita al ROAC.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-913092e e-con-full ca-btns e-flex e-con e-parent\" data-id=\"913092e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab3b8a3 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"ab3b8a3\" 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-af99cf5 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"af99cf5\" 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-e87fc85 elementor-widget elementor-widget-html\" data-id=\"e87fc85\" 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 RDL 5\/2023<\/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-b5f0d74 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"b5f0d74\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-b08d96d e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"b08d96d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-277d481 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"277d481\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-86c2f3f e-con-full ca-toc e-flex e-con e-parent\" data-id=\"86c2f3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-761b711 elementor-widget elementor-widget-html\" data-id=\"761b711\" 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-837dd25 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"837dd25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6abc3d9 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"6abc3d9\" 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-ae8f571 elementor-widget elementor-widget-html\" data-id=\"ae8f571\" 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 informes especials s\u00f3n treballs d'auditor diferents de l'auditoria dels comptes anuals. Alguns els exigeix la llei en operacions societ\u00e0ries, com el balan\u00e7 verificat per reduir capital per p\u00e8rdues (art. 323 LSC) o la certificaci\u00f3 de l'auditor sobre els cr\u00e8dits que es compensen en una societat an\u00f2nima (art. 301.3 LSC). D'altres s'encarreguen de manera volunt\u00e0ria, com les revisions limitades (ISRE 2400) i els procediments acordats (ISRS 4400). Aquests \u00faltims no s\u00f3n auditoria de comptes i no es poden presentar com a tal (art. 2 del RLAC).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad7b4f3 elementor-widget elementor-widget-html\" data-id=\"ad7b4f3\" 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-1c6de74 elementor-widget elementor-widget-html\" data-id=\"1c6de74\" 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 <strong>informes especials i serveis d'assegurament<\/strong> en tres grans grups.<\/p><ul><li><strong>Informes exigits per la legislaci\u00f3 mercantil<\/strong> en operacions sobre el capital i en modificacions estructurals: ampliacions i reduccions de capital, compensaci\u00f3 de cr\u00e8dits, aportacions no diner\u00e0ries, transformacions, fusions i escissions.<\/li><li><strong>Enc\u00e0rrecs de revisi\u00f3 i de procediments acordats<\/strong>, fets d'acord amb normes internacionals de l'IAASB.<\/li><li><strong>Informes complementaris al d'auditoria<\/strong> que demanen reguladors, entitats financeres o les bases d'un ajut p\u00fablic.<\/li><\/ul><p>\u00c9s important distingir el grau de seguretat de cada treball:<\/p><ul><li>En una <strong>auditoria<\/strong> d'un balan\u00e7 o d'un estat concret, l'auditor dona una seguretat raonable (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">art. 4.2 LAC<\/a>).<\/li><li>En una <strong>revisi\u00f3 limitada<\/strong>, la seguretat \u00e9s limitada i la conclusi\u00f3 s'expressa en forma negativa: \u00abno ha arribat al nostre coneixement\u2026\u00bb.<\/li><li>En uns <strong>procediments acordats<\/strong>, l'auditor no dona cap seguretat: aplica les proves pactades i descriu les troballes, i l'usuari en treu les seves pr\u00f2pies conclusions.<\/li><\/ul><p>L'<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">art. 2.5 del RLAC<\/a> prohibeix presentar aquests dos \u00faltims treballs com a informes d'auditoria de comptes.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8476791 elementor-widget elementor-widget-html\" data-id=\"8476791\" 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 an\u00f2nimes que amplien capital compensant cr\u00e8dits de socis o de tercers.<\/li><li>Societats que redueixen capital per restablir l'equilibri patrimonial despr\u00e9s de p\u00e8rdues, o que amplien capital amb c\u00e0rrec a reserves.<\/li><li>Societats que es transformen, es fusionen o s'escindeixen i necessiten el balan\u00e7 verificat o l'informe d'expert.<\/li><li>Empreses que sol\u00b7liciten subvencions de m\u00e9s de 30.000 \u20ac i han d'acreditar que compleixen els terminis de pagament a prove\u00efdors.<\/li><li>Entitats a les quals un banc, un inversor o la matriu demanen una revisi\u00f3 limitada d'estats intermedis o la comprovaci\u00f3 de partides concretes.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8975e94 elementor-widget elementor-widget-html\" data-id=\"8975e94\" 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>Els sup\u00f2sits mercantils s\u00f3n al <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> i, per a transformacions, fusions i escissions, al Llibre primer del <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-15135\" target=\"_blank\" rel=\"noopener\">Reial decret llei 5\/2023<\/a>, que regula les modificacions estructurals.<\/p><p>La norma determina <strong>qui pot emetre l'informe<\/strong>:<\/p><ul><li>En uns casos ha de ser l'<strong>auditor de la societat<\/strong>, o un de nomenat pel Registre Mercantil o pels administradors si la societat no t\u00e9 auditor (arts. 301.3, 303.2 i 323 LSC).<\/li><li>En d'altres s'exigeix un <strong>expert independent<\/strong> designat pel registrador, que en l'exclusi\u00f3 del dret de prefer\u00e8ncia de la societat an\u00f2nima ha de ser diferent de l'auditor de la societat (art. 308.2.a LSC).<\/li><li>En les obligacions convertibles, l'informe l'emet un <strong>auditor diferent<\/strong> del de la societat, designat pel Registre Mercantil (art. 414.2 LSC).<\/li><\/ul><p>Els balan\u00e7os que serveixen de base a l'operaci\u00f3 tenen una <strong>antiguitat m\u00e0xima<\/strong>: sis mesos en l'augment amb c\u00e0rrec a reserves i en la reducci\u00f3 per p\u00e8rdues. En la fusi\u00f3, l'\u00faltim balan\u00e7 anual serveix si es va tancar en els sis mesos anteriors al projecte (art. 43 RDL 5\/2023).<\/p><p>Les revisions limitades i els procediments acordats es regeixen per les normes internacionals de l'IAASB i no per la <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Llei 22\/2015<\/a>, ja que no s\u00f3n auditoria de comptes (art. 2.3 RLAC).<\/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\">Augment de capital per compensaci\u00f3 de cr\u00e8dits en societat an\u00f2nima<\/th><td>Art. 301.3 LSC<\/td><td>Certificaci\u00f3 de l'auditor de la societat que acrediti l'exactitud de les dades sobre els cr\u00e8dits. Si no hi ha auditor, el nomena el Registre Mercantil. En la societat limitada n'hi ha prou amb l'informe dels administradors (art. 301.2)<\/td><\/tr><tr><th scope=\"row\">Augment de capital amb c\u00e0rrec a reserves<\/th><td>Art. 303.2 LSC<\/td><td>Balan\u00e7 aprovat per la junta, de fins a sis mesos d'antiguitat, verificat per l'auditor de la societat o per un de nomenat pel Registre Mercantil<\/td><\/tr><tr><th scope=\"row\">Reducci\u00f3 de capital per p\u00e8rdues<\/th><td>Art. 323 LSC<\/td><td>Balan\u00e7 de fins a sis mesos d'antiguitat, verificat per l'auditor. Si la societat no est\u00e0 obligada a auditar-se, el nomenen els administradors<\/td><\/tr><tr><th scope=\"row\">Aportacions no diner\u00e0ries en societat an\u00f2nima<\/th><td>Arts. 67 i 69 LSC<\/td><td>Informe d'expert independent designat pel registrador, excepte en els casos de l'art. 69<\/td><\/tr><tr><th scope=\"row\">Exclusi\u00f3 del dret de prefer\u00e8ncia en societat an\u00f2nima<\/th><td>Art. 308.2.a) LSC<\/td><td>Informe d'expert independent, diferent de l'auditor de la societat, nomenat pel Registre Mercantil<\/td><\/tr><tr><th scope=\"row\">Transformaci\u00f3<\/th><td>Arts. 20.3 i 22 RDL 5\/2023<\/td><td>Informe de l'auditor sobre el balan\u00e7 si la societat est\u00e0 obligada a auditar-se. Nom\u00e9s cal expert si es transforma en societat an\u00f2nima o comandit\u00e0ria per accions<\/td><\/tr><tr><th scope=\"row\">Fusi\u00f3 i escissi\u00f3<\/th><td>Arts. 41, 43, 44 i 63 RDL 5\/2023<\/td><td>Balan\u00e7 de fusi\u00f3 verificat per l'auditor si hi ha obligaci\u00f3 d'auditar. Informe d'experts quan hi participa una societat an\u00f2nima o comandit\u00e0ria per accions<\/td><\/tr><tr><th scope=\"row\">Subvencions de m\u00e9s de 30.000 \u20ac<\/th><td>Art. 13.3 bis Llei 38\/2003<\/td><td>Les empreses que no poden presentar compte de p\u00e8rdues i guanys abreujat acrediten els seus terminis de pagament amb certificaci\u00f3 d'auditor o informe de procediments acordats<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f0e489 elementor-widget elementor-widget-html\" data-id=\"7f0e489\" 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>Revisi\u00f3 limitada (ISRE 2400)<\/h3><p>Revisi\u00f3 d'estats complets o intermedis mitjan\u00e7ant indagacions i procediments anal\u00edtics, amb seguretat limitada. \u00datil per a bancs, inversors i matrius.<\/p><\/div><div><h3>Procediments acordats (ISRS 4400)<\/h3><p>Apliquem les proves concretes que es pacten amb vost\u00e8 o que fixen unes bases, i informem de les troballes sense expressar opini\u00f3. S'utilitza, per exemple, per acreditar terminis de pagament, complir condicions d'un pr\u00e9stec (covenants) o comprovar partides concretes.<\/p><\/div><div><h3>Ampliaci\u00f3 i reducci\u00f3 de capital<\/h3><p>Verificaci\u00f3 del balan\u00e7 que serveix de base a l'augment amb c\u00e0rrec a reserves (art. 303.2 LSC) o a la reducci\u00f3 per p\u00e8rdues (art. 323 LSC), dins del termini de sis mesos.<\/p><\/div><div><h3>Compensaci\u00f3 de cr\u00e8dits<\/h3><p>Certificaci\u00f3 de l'auditor sobre l'exactitud de les dades dels cr\u00e8dits que s'han de compensar, comprovats amb la comptabilitat (art. 301.3 LSC), per incorporar-la a l'escriptura.<\/p><\/div><div><h3>Aportacions no diner\u00e0ries<\/h3><p>Informe d'expert independent sobre la valoraci\u00f3 dels b\u00e9ns aportats en una societat an\u00f2nima, quan el registrador ens designa (arts. 67 a 69 LSC).<\/p><\/div><div><h3>Transformaci\u00f3 de societats<\/h3><p>Informe de l'auditor sobre el balan\u00e7 de transformaci\u00f3 i, si la societat es transforma en an\u00f2nima, valoraci\u00f3 de les aportacions no diner\u00e0ries (arts. 20 i 22 RDL 5\/2023).<\/p><\/div><div><h3>Fusions i escissions<\/h3><p>Verificaci\u00f3 del balan\u00e7 de fusi\u00f3 o escissi\u00f3 i, quan ens designa el registrador, informe d'expert independent sobre el projecte (arts. 41 a 44 i 63 RDL 5\/2023).<\/p><\/div><div><h3>Informes complementaris al d'auditoria<\/h3><p>Certificacions addicionals que demanen reguladors, bancs o les bases d'ajuts.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-732eb7b elementor-widget elementor-widget-html\" data-id=\"732eb7b\" 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>An\u00e0lisi de l'operaci\u00f3<\/h3><p>Identifiquem la norma aplicable, quin informe cal i qui l'ha d'emetre: l'auditor de la societat, un de designat pel Registre Mercantil o un expert independent. Ho fem en dos o tres dies.<\/p><\/li><li><b>02<\/b><h3>Nomenament i enc\u00e0rrec<\/h3><p>Signem l'enc\u00e0rrec o l'orientem per demanar la designaci\u00f3 al Registre Mercantil, i verifiquem que no hi ha incompatibilitats.<\/p><\/li><li><b>03<\/b><h3>Treball de camp<\/h3><p>Revisem el balan\u00e7 o la informaci\u00f3 objecte de l'informe i la documentaci\u00f3 de suport. Sol requerir entre una i quatre setmanes, segons l'abast.<\/p><\/li><li><b>04<\/b><h3>Esborrany i manifestacions<\/h3><p>Comentem l'esborrany amb els administradors i obtenim la carta de manifestacions.<\/p><\/li><li><b>05<\/b><h3>Emissi\u00f3<\/h3><p>Emetem l'informe amb temps per a la convocat\u00f2ria de la junta o per a la signatura de l'escriptura, tenint en compte l'antiguitat m\u00e0xima del balan\u00e7.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4808e46 elementor-widget elementor-widget-html\" data-id=\"4808e46\" 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>Proposta d'acord o descripci\u00f3 de l'operaci\u00f3 prevista<\/li><li>Balan\u00e7 de refer\u00e8ncia i balan\u00e7 de sumes i saldos en aquesta data<\/li><li>Informe dels administradors, quan l'exigeix la norma<\/li><li>Detall dels cr\u00e8dits que es compensen, amb contractes, factures i justificants<\/li><li>Taxacions o valoracions dels b\u00e9ns aportats<\/li><li>Projecte de transformaci\u00f3, fusi\u00f3 o escissi\u00f3<\/li><li>\u00daltims comptes anuals i, si escau, l'informe d'auditoria<\/li><li>En procediments acordats, la relaci\u00f3 de procediments pactats o les bases de la convocat\u00f2ria<\/li><\/ul><\/div><div><h3>Qu\u00e8 rebr\u00e0<\/h3><ul><li>Informe o certificaci\u00f3 de l'auditor en els termes que exigeix la norma aplicable, a punt per incorporar a l'escriptura<\/li><li>Informe de revisi\u00f3 limitada amb conclusi\u00f3 en forma negativa<\/li><li>Informe de procediments acordats amb la descripci\u00f3 de les proves i les troballes<\/li><li>Informe d'expert independent, quan el Registre Mercantil ens designa<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f26a02 elementor-widget elementor-widget-html\" data-id=\"8f26a02\" 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-51b8c89 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"51b8c89\" 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-8561\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8561\" 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\">Necessito informe d'auditor per ampliar capital compensant cr\u00e8dits en una societat limitada?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8561\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8561\"><p>Segons l&#8217;art. 301 LSC, no. En la societat limitada els cr\u00e8dits han de ser totalment l\u00edquids i exigibles, i n&#8217;hi ha prou amb un informe dels administradors que faci constar que concorden amb la comptabilitat. La certificaci\u00f3 de l&#8217;auditor \u00e9s obligat\u00f2ria en la societat an\u00f2nima (art. 301.3 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-8562\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8562\" 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\">Quina difer\u00e8ncia hi ha entre una revisi\u00f3 limitada i una auditoria?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8562\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-8562\"><p>L&#8217;auditoria dona una seguretat raonable i acaba en una opini\u00f3. La revisi\u00f3 limitada es basa sobretot en indagacions i procediments anal\u00edtics, dona una seguretat limitada i la seva conclusi\u00f3 \u00e9s negativa: no s&#8217;ha detectat res que faci pensar que la informaci\u00f3 no \u00e9s correcta. \u00c9s m\u00e9s r\u00e0pida, per\u00f2 no substitueix una auditoria quan la llei n&#8217;exigeix una.<\/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-8563\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-8563\" 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\">Pot emetre l'informe el nostre auditor o n'ha de ser un altre?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8563\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-8563\"><p>Dep\u00e8n de l&#8217;operaci\u00f3. La certificaci\u00f3 de cr\u00e8dits, el balan\u00e7 de l&#8217;augment amb c\u00e0rrec a reserves, el de la reducci\u00f3 per p\u00e8rdues i el balan\u00e7 de fusi\u00f3 corresponen a l&#8217;auditor de la societat, si en t\u00e9. En canvi, en l&#8217;exclusi\u00f3 del dret de prefer\u00e8ncia d&#8217;una societat an\u00f2nima l&#8217;expert ha de ser diferent de l&#8217;auditor (art. 308.2.a LSC), i en les obligacions convertibles tamb\u00e9 s&#8217;exigeix un auditor diferent (art. 414.2 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-8564\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-8564\" 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\">Quina antiguitat pot tenir el balan\u00e7 de l'operaci\u00f3?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8564\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-8564\"><p>Per a l&#8217;augment amb c\u00e0rrec a reserves i per a la reducci\u00f3 per p\u00e8rdues, com a m\u00e0xim sis mesos abans de l&#8217;acord (arts. 303.2 i 323 LSC). En la fusi\u00f3, l&#8217;\u00faltim balan\u00e7 anual val si es va tancar en els sis mesos anteriors al projecte; si no, cal preparar-ne un de tancat despr\u00e9s del primer dia del tercer mes anterior al projecte (art. 43 RDL 5\/2023). En la transformaci\u00f3, el balan\u00e7 s&#8217;ha de tancar en els sis mesos anteriors a la junta.<\/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-8565\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-8565\" 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 societat no s'audita i vol reduir capital per p\u00e8rdues. Qu\u00e8 he de fer?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8565\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-8565\"><p>El balan\u00e7 l&#8217;ha de verificar igualment un auditor. Si la societat no est\u00e0 obligada a auditar els seus comptes, l&#8217;art. 323 LSC permet que el nomenin els mateixos administradors. El balan\u00e7 i l&#8217;informe s&#8217;incorporen a l&#8217;escriptura de reducci\u00f3.<\/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-8566\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-8566\" 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\">Demano una subvenci\u00f3 de m\u00e9s de 30.000 \u20ac. Necessito un informe d'auditor?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8566\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-8566\"><p>Si la seva empresa no pot presentar compte de p\u00e8rdues i guanys abreujat, ha d&#8217;acreditar que compleix els terminis de pagament a prove\u00efdors. Ho pot fer amb una certificaci\u00f3 d&#8217;auditor basada en la mem\u00f2ria auditada o, si no \u00e9s possible, amb un informe de procediments acordats (art. 13.3 bis de la Llei 38\/2003). Les empreses que s\u00ed que poden presentar compte abreujat poden aportar una declaraci\u00f3 de l&#8217;\u00f2rgan d&#8217;administraci\u00f3.<\/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\":\"Necessito informe d'auditor per ampliar capital compensant cr\\u00e8dits en una societat limitada?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Segons l&#8217;art. 301 LSC, no. En la societat limitada els cr\\u00e8dits han de ser totalment l\\u00edquids i exigibles, i n&#8217;hi ha prou amb un informe dels administradors que faci constar que concorden amb la comptabilitat. La certificaci\\u00f3 de l&#8217;auditor \\u00e9s obligat\\u00f2ria en la societat an\\u00f2nima (art. 301.3 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quina difer\\u00e8ncia hi ha entre una revisi\\u00f3 limitada i una auditoria?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>L&#8217;auditoria dona una seguretat raonable i acaba en una opini\\u00f3. La revisi\\u00f3 limitada es basa sobretot en indagacions i procediments anal\\u00edtics, dona una seguretat limitada i la seva conclusi\\u00f3 \\u00e9s negativa: no s&#8217;ha detectat res que faci pensar que la informaci\\u00f3 no \\u00e9s correcta. \\u00c9s m\\u00e9s r\\u00e0pida, per\\u00f2 no substitueix una auditoria quan la llei n&#8217;exigeix una.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Pot emetre l'informe el nostre auditor o n'ha de ser un altre?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Dep\\u00e8n de l&#8217;operaci\\u00f3. La certificaci\\u00f3 de cr\\u00e8dits, el balan\\u00e7 de l&#8217;augment amb c\\u00e0rrec a reserves, el de la reducci\\u00f3 per p\\u00e8rdues i el balan\\u00e7 de fusi\\u00f3 corresponen a l&#8217;auditor de la societat, si en t\\u00e9. En canvi, en l&#8217;exclusi\\u00f3 del dret de prefer\\u00e8ncia d&#8217;una societat an\\u00f2nima l&#8217;expert ha de ser diferent de l&#8217;auditor (art. 308.2.a LSC), i en les obligacions convertibles tamb\\u00e9 s&#8217;exigeix un auditor diferent (art. 414.2 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Quina antiguitat pot tenir el balan\\u00e7 de l'operaci\\u00f3?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Per a l&#8217;augment amb c\\u00e0rrec a reserves i per a la reducci\\u00f3 per p\\u00e8rdues, com a m\\u00e0xim sis mesos abans de l&#8217;acord (arts. 303.2 i 323 LSC). En la fusi\\u00f3, l&#8217;\\u00faltim balan\\u00e7 anual val si es va tancar en els sis mesos anteriors al projecte; si no, cal preparar-ne un de tancat despr\\u00e9s del primer dia del tercer mes anterior al projecte (art. 43 RDL 5\\\/2023). En la transformaci\\u00f3, el balan\\u00e7 s&#8217;ha de tancar en els sis mesos anteriors a la junta.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"La meva societat no s'audita i vol reduir capital per p\\u00e8rdues. Qu\\u00e8 he de fer?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>El balan\\u00e7 l&#8217;ha de verificar igualment un auditor. Si la societat no est\\u00e0 obligada a auditar els seus comptes, l&#8217;art. 323 LSC permet que el nomenin els mateixos administradors. El balan\\u00e7 i l&#8217;informe s&#8217;incorporen a l&#8217;escriptura de reducci\\u00f3.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Demano una subvenci\\u00f3 de m\\u00e9s de 30.000 \\u20ac. Necessito un informe d'auditor?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Si la seva empresa no pot presentar compte de p\\u00e8rdues i guanys abreujat, ha d&#8217;acreditar que compleix els terminis de pagament a prove\\u00efdors. Ho pot fer amb una certificaci\\u00f3 d&#8217;auditor basada en la mem\\u00f2ria auditada o, si no \\u00e9s possible, amb un informe de procediments acordats (art. 13.3 bis de la Llei 38\\\/2003). Les empreses que s\\u00ed que poden presentar compte abreujat poden aportar una declaraci\\u00f3 de l&#8217;\\u00f2rgan d&#8217;administraci\\u00f3.<\\\/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-37d1d86 elementor-widget elementor-widget-html\" data-id=\"37d1d86\" 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-2023-15135\" target=\"_blank\" rel=\"noopener\">Reial decret llei 5\/2023 (Llibre primer: modificacions estructurals de societats mercantils)<\/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 (art. 2)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">Llei 38\/2003, de 17 de novembre, general de subvencions (art. 13.3 bis)<\/a><\/li><li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\" target=\"_blank\" rel=\"noopener\">ICAC: normativa d'auditoria<\/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-b1785b1 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"b1785b1\" 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\/societats-inactives-sense-dipositar-comptes\/\"><small>20\/10\/2026 \u00b7 Empresa en dificultats i operacions corporatives<\/small><b>Gaireb\u00e9 dos milions de societats inactives sense dipositar comptes: qu\u00e8 s&#8217;arrisquen els seus administradors<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/calcat-alacant-viabilitat-reestructuracio\/\"><small>05\/10\/2026 \u00b7 Empresa en dificultats i operacions corporatives<\/small><b>Crisi del cal\u00e7at a Elx i Elda: indicadors financers per actuar a temps<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/informe-auditor-ampliacio-capital-compensacio-credits\/\"><small>02\/10\/2026 \u00b7 Empresa en dificultats i operacions corporatives<\/small><b>Ampliaci\u00f3 de capital per compensaci\u00f3 de cr\u00e8dits: l&#8217;informe de l&#8217;auditor de l&#8217;art. 301 LSC<\/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-da13cdf e-con-full ca-sec e-flex e-con e-parent\" data-id=\"da13cdf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3119b88 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"3119b88\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8ccd470 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"8ccd470\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a21081 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"5a21081\" 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-3c2a718 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"3c2a718\" 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-affd010 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"affd010\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-997c49b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"997c49b\" 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-a7a7509 elementor-widget elementor-widget-html\" data-id=\"a7a7509\" 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-b4c06f9 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"b4c06f9\" 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-810eeea ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"810eeea\" 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-8c5ef24 elementor-widget elementor-widget-html\" data-id=\"8c5ef24\" 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-d7f0f26 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"d7f0f26\" 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-9889c78 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"9889c78\" 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-b88e714 elementor-widget elementor-widget-html\" data-id=\"b88e714\" 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-74ac440 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"74ac440\" 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-88cbb91 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"88cbb91\" 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-e23393d elementor-widget elementor-widget-html\" data-id=\"e23393d\" 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-6c163e1 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"6c163e1\" 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-bf8bf05 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bf8bf05\" 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-bbe77ab elementor-widget elementor-widget-html\" data-id=\"bbe77ab\" 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-ee564b1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ee564b1\" 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-4451f38 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4451f38\" 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-b45e70b elementor-widget elementor-widget-html\" data-id=\"b45e70b\" 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-56a923c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"56a923c\" 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-aa7a84d e-con-full ca-cta e-flex e-con e-parent\" data-id=\"aa7a84d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-78c4a8d e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"78c4a8d\" 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-f4ea2a1 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"f4ea2a1\" 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'informes especials<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcd4e16 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"fcd4e16\" 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-7e4b2ac e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"7e4b2ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cdc17e ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"3cdc17e\" 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-6880ea5 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"6880ea5\" 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>Informes d&#8217;auditor per ampliar o reduir capital, compensar cr\u00e8dits, transformar o fusionar societats. 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