{"id":1998,"date":"2026-10-14T14:07:17","date_gmt":"2026-10-14T12:07:17","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1998"},"modified":"2026-10-21T08:54:09","modified_gmt":"2026-10-21T06:54:09","slug":"participacio-comites","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ca\/serveis\/participacio-comites\/","title":{"rendered":"Participaci\u00f3 en comit\u00e8s de direcci\u00f3"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1998\" class=\"elementor elementor-1998 elementor-38\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e47dd4 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"4e47dd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-237b277 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"237b277\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9985878 e-con-full ca-split e-flex e-con e-parent\" data-id=\"9985878\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6fa9663 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"6fa9663\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-334788e ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"334788e\" 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; Participaci\u00f3 en comit\u00e8s de direcci\u00f3<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9af54db elementor-widget elementor-widget-html\" data-id=\"9af54db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Decidir <b>03<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12cfd80 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"12cfd80\" 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\">Participaci\u00f3 en comit\u00e8s de direcci\u00f3<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20db09c ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"20db09c\" 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>Ens asseiem al seu comit\u00e8 de direcci\u00f3 per aportar an\u00e0lisi economicofinancera, seguiment d&#8217;objectius i criteri independent, sense substituir qui decideix.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e9559b e-con-full ca-btns e-flex e-con e-parent\" data-id=\"4e9559b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15bdf40 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"15bdf40\" 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-e7fa2b4 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"e7fa2b4\" 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-85884c2 elementor-widget elementor-widget-html\" data-id=\"85884c2\" 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>Decidir<\/b><\/div><div><small>\u00c0mbit<\/small><b>Arreu d'Espanya<\/b><\/div><div><small>Marc<\/small><b>LSC \u00b7 LAC<\/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-fcd6c6c e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"fcd6c6c\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-d2614dd e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"d2614dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2cf317b e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"2cf317b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5415dc9 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"5415dc9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65f3a45 elementor-widget elementor-widget-html\" data-id=\"65f3a45\" 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-248938e e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"248938e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-10209d5 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"10209d5\" 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-4d3fb2a elementor-widget elementor-widget-html\" data-id=\"4d3fb2a\" 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>\u00c9s un servei d'assist\u00e8ncia t\u00e8cnica a la direcci\u00f3: de manera peri\u00f2dica preparem i analitzem la informaci\u00f3 economicofinancera i operativa, participem en el comit\u00e8 de direcci\u00f3, mesurem el grau de compliment dels objectius i proposem mesures per corregir desviacions, que queden reflectides en una acta. Les decisions corresponen sempre a la direcci\u00f3 i a l'\u00f2rgan d'administraci\u00f3. Per aix\u00f2 no el prestem a entitats que auditem: l'art. 14.2 de la Llei 22\/2015 obliga l'auditor a abstenir-se de participar en la gesti\u00f3 o la presa de decisions de l'entitat auditada.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cae26c elementor-widget elementor-widget-html\" data-id=\"9cae26c\" 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-0986ec0 elementor-widget elementor-widget-html\" data-id=\"0986ec0\" 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>El comit\u00e8 de direcci\u00f3 \u00e9s la reuni\u00f3 peri\u00f2dica en qu\u00e8 la ger\u00e8ncia i els responsables d'\u00e0rea revisen com va l'empresa i decideixen qu\u00e8 cal fer. En moltes pimes i empreses familiars aquest espai existeix, per\u00f2 li falta m\u00e8tode: no hi ha un quadre de comandament fiable, les xifres arriben tard i els acords no se segueixen. El nostre servei consisteix a <strong>incorporar un professional de la firma com a assessor t\u00e8cnic del comit\u00e8<\/strong>, amb tres funcions: preparar i explicar la informaci\u00f3, aportar una visi\u00f3 externa i objectiva, i assegurar que els acords es documenten i es revisen.<\/p><p>En cada sessi\u00f3 es fa un seguiment exhaustiu de l'<strong>evoluci\u00f3 economicofinancera<\/strong> de l'empresa (vendes, marges, costos, tresoreria i endeutament), es compara amb els objectius fixats per a cada \u00e0rea i s'analitzen les desviacions. La finalitat \u00e9s maximitzar la rendibilitat, el <em>cash flow<\/em> i el benefici. De cada reuni\u00f3 s'est\u00e9n una <strong>acta de compliment<\/strong> que exposa la situaci\u00f3 de l'empresa, el nivell d'assoliment dels objectius i les mesures proposades per corregir el rumb en les \u00e0rees amb desviacions, amb responsables i dates.<\/p><p>Aportem l'experi\u00e8ncia d'una societat d'auditoria inscrita al ROAC: sabem llegir els estats financers, detectar a temps senyals d'alerta i traduir-los en decisions. Per\u00f2 <strong>no substitu\u00efm la direcci\u00f3<\/strong>. Proposem i analitzem; qui decideix i respon \u00e9s l'empresa. Aquest servei es recolza en el quadre de comandament que dissenyem en <a href=\"\/ca\/serveis\/estrategia-corporativa\/\">estrat\u00e8gia corporativa i sistemes de control<\/a> i en el control pressupostari de l'<a href=\"\/ca\/serveis\/auditoria-gestio\/\">auditoria de gesti\u00f3<\/a>.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba3921b elementor-widget elementor-widget-html\" data-id=\"ba3921b\" 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>Pimes i empreses familiars el gerent de les quals vol una segona opini\u00f3 t\u00e8cnica i peri\u00f2dica sense incorporar un director financer a temps complet.<\/li><li>Empreses en creixement que necessiten passar de reunions informals a un comit\u00e8 amb informaci\u00f3, objectius i actes.<\/li><li>Societats en processos de reestructuraci\u00f3 o amb tensions de tresoreria que han de seguir un pla de viabilitat mes a mes.<\/li><li>Empreses en relleu generacional en qu\u00e8 la nova direcci\u00f3 vol suport durant la transici\u00f3.<\/li><li>Societats participades per inversors o family offices que exigeixen un seguiment ordenat de l'evoluci\u00f3 del negoci.<\/li><li>Consells d'administraci\u00f3 que volen refor\u00e7ar la qualitat de la informaci\u00f3 que reben de la direcci\u00f3.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f05b1c elementor-widget elementor-widget-html\" data-id=\"7f05b1c\" 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><strong>Qui decideix.<\/strong> El comit\u00e8 de direcci\u00f3 no \u00e9s un \u00f2rgan societari: les decisions les prenen els administradors i, si escau, els directius en qui deleguin. L'art. 225 LSC exigeix als administradors la dilig\u00e8ncia d'un empresari ordenat, la dedicaci\u00f3 adequada i les mesures necess\u00e0ries per a la bona direcci\u00f3 i el control de la societat, i els reconeix el dret i el deure de demanar la informaci\u00f3 necess\u00e0ria. L'art. 249 bis LSC impedeix al consell delegar, entre d'altres, la determinaci\u00f3 de les pol\u00edtiques i estrat\u00e8gies generals i la supervisi\u00f3 dels directius. Un assessor extern aporta informaci\u00f3 i an\u00e0lisi, per\u00f2 no assumeix aquestes responsabilitats.<\/p><p><strong>Alertes que el comit\u00e8 ha de vigilar.<\/strong> Un bon quadre de comandament detecta a temps situacions amb conseq\u00fc\u00e8ncies legals, per exemple p\u00e8rdues que deixin el patrimoni net per sota de la meitat del capital social, causa de dissoluci\u00f3 de l'art. 363.1.e) LSC, o la insolv\u00e8ncia actual, que obliga a sol\u00b7licitar el concurs dins dels dos mesos seg\u00fcents a con\u00e8ixer-la (art. 5.1 del text ref\u00f3s de la Llei concursal).<\/p><p><strong>Independ\u00e8ncia.<\/strong> L'art. 14.2 de la Llei 22\/2015, d'auditoria de comptes, obliga els auditors i les societats d'auditoria, i tota persona que pugui influir en el resultat de l'auditoria, a <strong>abstenir-se de participar de qualsevol manera en la gesti\u00f3 o la presa de decisions de l'entitat auditada<\/strong>. A m\u00e9s, l'art. 16.1.a).1r considera incompatible ser directiu de l'entitat auditada o exercir funcions de responsable de l'\u00e0rea economicofinancera o de supervisi\u00f3 o control intern. Per aix\u00f2, abans d'acceptar l'enc\u00e0rrec comprovem que no auditem l'empresa ni entitats amb les quals tingui una relaci\u00f3 de control, i no prestem aquest servei als nostres clients d'auditoria.<\/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\">Deure de dilig\u00e8ncia dels administradors<\/th><td>Art. 225 LSC<\/td><td>Han d'adoptar mesures per a la bona direcci\u00f3 i el control i demanar informaci\u00f3 adequada<\/td><\/tr><tr><th scope=\"row\">Pol\u00edtiques i estrat\u00e8gies generals en societats amb consell<\/th><td>Art. 249 bis LSC<\/td><td>Facultat indelegable del consell; l'assessor extern no decideix<\/td><\/tr><tr><th scope=\"row\">Patrimoni net inferior a la meitat del capital social<\/th><td>Art. 363.1.e) LSC<\/td><td>Causa de dissoluci\u00f3, llevat que s'augmenti o es redueixi el capital o escaigui el concurs<\/td><\/tr><tr><th scope=\"row\">Insolv\u00e8ncia actual<\/th><td>Art. 5.1 TRLC (RDLeg 1\/2020)<\/td><td>Sol\u00b7licitud de concurs dins dels dos mesos seg\u00fcents<\/td><\/tr><tr><th scope=\"row\">L'empresa \u00e9s client d'auditoria de la firma<\/th><td>Arts. 14.2 i 16.1.a).1r Llei 22\/2015<\/td><td>L'auditor no pot participar en la gesti\u00f3 ni en la presa de decisions: servei no disponible<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df58fc8 elementor-widget elementor-widget-html\" data-id=\"df58fc8\" 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>Preparaci\u00f3 de la informaci\u00f3<\/h3><p>Abans de cada comit\u00e8 revisem el tancament mensual o trimestral, el compte de resultats per \u00e0rees, la tresoreria i l'endeutament, i preparem un informe breu amb les variacions rellevants.<\/p><\/div><div><h3>Quadre de comandament<\/h3><p>Dissenyem o depurem els indicadors clau (vendes, marge, costos d'estructura, per\u00edode mitj\u00e0 de cobrament i pagament, tresoreria prevista) perqu\u00e8 el comit\u00e8 treballi sempre amb les mateixes m\u00e8triques.<\/p><\/div><div><h3>Assist\u00e8ncia a les reunions<\/h3><p>Un professional de la firma participa en el comit\u00e8, explica les xifres, planteja preguntes i aporta alternatives, i deixa la decisi\u00f3 a la direcci\u00f3.<\/p><\/div><div><h3>Actes de compliment<\/h3><p>Redactem l'acta amb la situaci\u00f3 de l'empresa, el grau d'assoliment dels objectius, les desviacions i les mesures proposades, amb responsables i dates, per revisar-les en la sessi\u00f3 seg\u00fcent.<\/p><\/div><div><h3>Seguiment pressupostari i de plans<\/h3><p>Comparem el real i el pressupost, i fem el seguiment de plans estrat\u00e8gics, operatius o de viabilitat aprovats per l'empresa.<\/p><\/div><div><h3>Alertes primerenques<\/h3><p>Assenyalem a temps indicadors de risc: deteriorament de marges, tensions de liquiditat, incompliment de compromisos financers o desequilibri patrimonial.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-163e8ff elementor-widget elementor-widget-html\" data-id=\"163e8ff\" 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 d'independ\u00e8ncia i abast<\/h3><p>Comprovem que no hi ha incompatibilitats i acordem amb la direcci\u00f3 els objectius del servei, les \u00e0rees i la periodicitat. Termini orientatiu: 1-2 setmanes.<\/p><\/li><li><b>02<\/b><h3>Diagn\u00f2stic de la informaci\u00f3 disponible<\/h3><p>Revisem el sistema comptable, els informes que ja s'elaboren i la seva fiabilitat, i proposem el quadre de comandament. Termini orientatiu: 2-4 setmanes.<\/p><\/li><li><b>03<\/b><h3>Fixaci\u00f3 d'objectius<\/h3><p>Amb la direcci\u00f3 es defineixen objectius per \u00e0rea per a l'exercici, a partir del pressupost o del pla de negoci.<\/p><\/li><li><b>04<\/b><h3>Comit\u00e8s peri\u00f2dics<\/h3><p>Normalment mensuals o trimestrals, segons la mida i la situaci\u00f3 de l'empresa; en reestructuracions pot ser convenient una periodicitat m\u00e9s alta. Cada sessi\u00f3 acaba amb la seva acta.<\/p><\/li><li><b>05<\/b><h3>Revisi\u00f3 anual<\/h3><p>Al tancament de l'exercici avaluem el grau de compliment global, ajustem indicadors i fixem els objectius de l'exercici seg\u00fcent.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-102d957 elementor-widget elementor-widget-html\" data-id=\"102d957\" 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\u00e7os de sumes i saldos i comptes de resultats peri\u00f2dics<\/li><li>Pressupost anual o pla de negoci<\/li><li>Previsions de tresoreria i posicions banc\u00e0ries<\/li><li>Detall de p\u00f2lisses, pr\u00e9stecs i compromisos financers<\/li><li>Informes de vendes per client, producte o canal<\/li><li>Organigrama i responsables de cada \u00e0rea<\/li><li>Actes o acords de comit\u00e8s anteriors, si n'hi ha<\/li><li>Pla de viabilitat o de reestructuraci\u00f3 vigent, si escau<\/li><\/ul><\/div><div><h3>Qu\u00e8 rebr\u00e0<\/h3><ul><li>Quadre de comandament amb indicadors clau per \u00e0rea<\/li><li>Informe economicofinancer previ a cada comit\u00e8<\/li><li>Acta de compliment de cada sessi\u00f3 amb les mesures proposades<\/li><li>Informe anual de seguiment d'objectius<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fac1af4 elementor-widget elementor-widget-html\" data-id=\"fac1af4\" 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-73c42dd ca-faq elementor-widget elementor-widget-accordion\" data-id=\"73c42dd\" 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-1211\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1211\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">En qu\u00e8 es diferencia de contractar un director financer?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1211\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1211\"><p>Un director financer forma part de l&#8217;estructura i pren decisions de gesti\u00f3. El nostre servei \u00e9s extern i peri\u00f2dic: aportem an\u00e0lisi, m\u00e8tode i una visi\u00f3 independent en les reunions clau, sense assumir funcions executives. \u00c9s una opci\u00f3 habitual en empreses que encara no justifiquen un lloc a temps complet.<\/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-1212\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1212\" 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\">Amb quina periodicitat se celebren els comit\u00e8s?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1212\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1212\"><p>El m\u00e9s habitual \u00e9s una reuni\u00f3 mensual o trimestral, lligada al tancament comptable del per\u00edode. En situacions de tensi\u00f3 de tresoreria o de reestructuraci\u00f3 pot convenir una freq\u00fc\u00e8ncia m\u00e9s alta durant un temps. La periodicitat s&#8217;acorda a l&#8217;inici i es revisa cada any.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1213\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1213\" 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\">Qui pren les decisions?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1213\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1213\"><p>Sempre la direcci\u00f3 i l&#8217;\u00f2rgan d&#8217;administraci\u00f3 de l&#8217;empresa. Nosaltres proposem mesures, n&#8217;analitzem els efectes i en deixem const\u00e0ncia en l&#8217;acta, per\u00f2 la decisi\u00f3 i la responsabilitat s\u00f3n dels administradors, d&#8217;acord amb la Llei de societats de capital.<\/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-1214\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1214\" 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\">Poden participar en el comit\u00e8 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-1214\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1214\"><p>No. La Llei d&#8217;auditoria de comptes obliga l&#8217;auditor a abstenir-se de participar de qualsevol manera en la gesti\u00f3 o la presa de decisions de l&#8217;entitat auditada. Si som els seus auditors, li proposarem altres serveis compatibles o li indicarem que busqui un altre assessor per al comit\u00e8.<\/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-1215\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1215\" 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 recull l'acta de compliment?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1215\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1215\"><p>La situaci\u00f3 economicofinancera de l&#8217;empresa, el grau d&#8217;assoliment dels objectius de cada \u00e0rea, les desviacions detectades i les mesures proposades per corregir-les, amb un responsable i una data. En la sessi\u00f3 seg\u00fcent es revisa qu\u00e8 s&#8217;ha fet.<\/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-1216\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1216\" 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\">Cal tenir la comptabilitat al dia per comen\u00e7ar?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1216\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1216\"><p>\u00c9s recomanable. Si els tancaments mensuals no s\u00f3n fiables, el primer pas del servei \u00e9s ordenar-los i definir un calendari de tancament, perqu\u00e8 un comit\u00e8 que treballa amb xifres endarrerides o err\u00f2nies pren pitjors decisions.<\/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-1217\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1217\" 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\">El servei ajuda a detectar problemes de solv\u00e8ncia?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1217\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1217\"><p>S\u00ed. El seguiment peri\u00f2dic de la tresoreria, l&#8217;endeutament i el patrimoni net permet anticipar situacions com p\u00e8rdues que redueixin el patrimoni net per sota de la meitat del capital social o dificultats per atendre els pagaments, que tenen conseq\u00fc\u00e8ncies legals i s&#8217;han de tractar com m\u00e9s aviat millor.<\/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\":\"En qu\\u00e8 es diferencia de contractar un director financer?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Un director financer forma part de l&#8217;estructura i pren decisions de gesti\\u00f3. El nostre servei \\u00e9s extern i peri\\u00f2dic: aportem an\\u00e0lisi, m\\u00e8tode i una visi\\u00f3 independent en les reunions clau, sense assumir funcions executives. \\u00c9s una opci\\u00f3 habitual en empreses que encara no justifiquen un lloc a temps complet.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Amb quina periodicitat se celebren els comit\\u00e8s?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>El m\\u00e9s habitual \\u00e9s una reuni\\u00f3 mensual o trimestral, lligada al tancament comptable del per\\u00edode. En situacions de tensi\\u00f3 de tresoreria o de reestructuraci\\u00f3 pot convenir una freq\\u00fc\\u00e8ncia m\\u00e9s alta durant un temps. La periodicitat s&#8217;acorda a l&#8217;inici i es revisa cada any.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qui pren les decisions?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Sempre la direcci\\u00f3 i l&#8217;\\u00f2rgan d&#8217;administraci\\u00f3 de l&#8217;empresa. Nosaltres proposem mesures, n&#8217;analitzem els efectes i en deixem const\\u00e0ncia en l&#8217;acta, per\\u00f2 la decisi\\u00f3 i la responsabilitat s\\u00f3n dels administradors, d&#8217;acord amb la Llei de societats de capital.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Poden participar en el comit\\u00e8 si s\\u00f3n els nostres auditors?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. La Llei d&#8217;auditoria de comptes obliga l&#8217;auditor a abstenir-se de participar de qualsevol manera en la gesti\\u00f3 o la presa de decisions de l&#8217;entitat auditada. Si som els seus auditors, li proposarem altres serveis compatibles o li indicarem que busqui un altre assessor per al comit\\u00e8.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qu\\u00e8 recull l'acta de compliment?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>La situaci\\u00f3 economicofinancera de l&#8217;empresa, el grau d&#8217;assoliment dels objectius de cada \\u00e0rea, les desviacions detectades i les mesures proposades per corregir-les, amb un responsable i una data. En la sessi\\u00f3 seg\\u00fcent es revisa qu\\u00e8 s&#8217;ha fet.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Cal tenir la comptabilitat al dia per comen\\u00e7ar?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u00c9s recomanable. Si els tancaments mensuals no s\\u00f3n fiables, el primer pas del servei \\u00e9s ordenar-los i definir un calendari de tancament, perqu\\u00e8 un comit\\u00e8 que treballa amb xifres endarrerides o err\\u00f2nies pren pitjors decisions.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"El servei ajuda a detectar problemes de solv\\u00e8ncia?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>S\\u00ed. El seguiment peri\\u00f2dic de la tresoreria, l&#8217;endeutament i el patrimoni net permet anticipar situacions com p\\u00e8rdues que redueixin el patrimoni net per sota de la meitat del capital social o dificultats per atendre els pagaments, que tenen conseq\\u00fc\\u00e8ncies legals i s&#8217;han de tractar com m\\u00e9s aviat millor.<\\\/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-3321148 elementor-widget elementor-widget-html\" data-id=\"3321148\" 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-2015-8147\" target=\"_blank\" rel=\"noopener\">Llei 22\/2015, d'auditoria de comptes, arts. 14 i 16<\/a><\/li><li><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, arts. 225, 249 bis i 363<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-4859\" target=\"_blank\" rel=\"noopener\">Reial decret legislatiu 1\/2020, text ref\u00f3s de la Llei concursal, art. 5<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Reial decret 2\/2021, Reglament de desplegament de la Llei d'auditoria de comptes<\/a><\/li><\/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-e96f065 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"e96f065\" 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-f00f050 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"f00f050\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d60d110 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"d60d110\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0aad7ac e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"0aad7ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7c370e ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"a7c370e\" 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-decac4c ca-h2 elementor-widget elementor-widget-heading\" data-id=\"decac4c\" 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-ed7f744 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"ed7f744\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-47da90c e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"47da90c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/due-diligence\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36ed495 elementor-widget elementor-widget-html\" data-id=\"36ed495\" 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=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M21 21l-4.3-4.3\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9db543e ca-card-t elementor-widget elementor-widget-heading\" data-id=\"9db543e\" 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\">Due diligence financera<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f285581 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"f285581\" 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>An\u00e0lisi exhaustiva en operacions de compravenda i reestructuraci\u00f3 empresarial.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f8e7c2 elementor-widget elementor-widget-html\" data-id=\"8f8e7c2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Due diligence financera<\/span><span>Due diligence fiscal<\/span><span>Due diligence laboral<\/span><span>Capital risc i family offices<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7f3917 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"c7f3917\" 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-46f3982 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"46f3982\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/valoracio-empreses\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27092bb elementor-widget elementor-widget-html\" data-id=\"27092bb\" 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\"><rect x=\"3\" y=\"7\" width=\"18\" height=\"13\" rx=\"2\"\/><path d=\"M8 7V5a2 2 0 012-2h4a2 2 0 012 2v2\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae772e7 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ae772e7\" 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\">Valoraci\u00f3 d'empreses<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c509676 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"c509676\" 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>Valoracions independents de societats, negocis i actius empresarials.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9126c2 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"d9126c2\" 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-b0661ad e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b0661ad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ca\/serveis\/plans-viabilitat\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a4cf996 elementor-widget elementor-widget-html\" data-id=\"a4cf996\" 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 17l6-6 4 4 8-8\"\/><path d=\"M14 7h7v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6c0ca4 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"d6c0ca4\" 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\">Plans de viabilitat<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bef999 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"7bef999\" 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 plans de negoci i an\u00e0lisi de viabilitat economicofinancera.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6160c0e elementor-widget elementor-widget-html\" data-id=\"6160c0e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Reestructuraci\u00f3 financera<\/span><span>Plans de negoci<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf3999a ca-gowrap elementor-widget elementor-widget-html\" data-id=\"bf3999a\" 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-06e3998 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"06e3998\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8c798c8 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"8c798c8\" 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-d1b17d5 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"d1b17d5\" 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 de participaci\u00f3 en comit\u00e8s de direcci\u00f3<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afdb593 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"afdb593\" 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-6b38fad e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"6b38fad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c35ac2 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"7c35ac2\" 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-88bb654 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"88bb654\" 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>Assist\u00e8ncia en comit\u00e8s de direcci\u00f3: quadre de comandament, seguiment d&#8217;objectius, tresoreria i actes amb mesures correctores. Independ\u00e8ncia analitzada.<\/p>\n","protected":false},"author":1,"featured_media":764,"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-1998","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>Assessor en comit\u00e8s de direcci\u00f3 a Espanya | Controlaudit<\/title>\n<meta name=\"description\" content=\"Assist\u00e8ncia en comit\u00e8s de direcci\u00f3: quadre de comandament, seguiment d&#039;objectius, tresoreria i actes amb mesures correctores. 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