{"id":1953,"date":"2026-08-11T09:30:00","date_gmt":"2026-08-11T07:30:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1953"},"modified":"2026-10-14T13:51:13","modified_gmt":"2026-10-14T11:51:13","slug":"icac-informacio-publica-nia-es-570-revisada","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ca\/blog\/icac-informacio-publica-nia-es-570-revisada\/","title":{"rendered":"L&#8217;ICAC sotmet a informaci\u00f3 p\u00fablica la NIA-ES 570 revisada sobre empresa en funcionament"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En resum<\/b>L&#8217;Institut de Comptabilitat i Auditoria de Comptes (ICAC) ha sotm\u00e8s a informaci\u00f3 p\u00fablica la NIA-ES 570 (Revisada 2024), \u00abEmpresa en funcionament\u00bb, per Resoluci\u00f3 de 16\/07\/2026 publicada en el BOE de 07\/08\/2026. Hi ha dos mesos per presentar al\u00b7legacions des de l&#8217;endem\u00e0 de la publicaci\u00f3. La norma no est\u00e0 aprovada ni \u00e9s aplicable encara: mentrestant regeix la NIA-ES 570 vigent.<\/div>\n<h2>Qu\u00e8 ha publicat l&#8217;ICAC<\/h2>\n<p>La Resoluci\u00f3 de 16\/07\/2026 de l&#8217;Institut de Comptabilitat i Auditoria de Comptes (Butllet\u00ed Oficial de l&#8217;Estat [BOE] n\u00fam. 192, de 07\/08\/2026, BOE-A-2026-17276) sotmet a informaci\u00f3 p\u00fablica dos documents:<\/p>\n<ul>\n<li><strong>Annex I<\/strong>: la NIA-ES 570 (Revisada 2024), adaptaci\u00f3 per a Espanya de l&#8217;ISA 570 (Revised 2024) emesa per l&#8217;IAASB, l&#8217;organisme internacional que elabora les normes d&#8217;auditoria.<\/li>\n<li><strong>Annex II<\/strong>: les modificacions de concordan\u00e7a en les NIA-ES 200, 210, 220 (R), 230, 250 (R), 260 (R), 315 (R2019), 450, 500, 510, 540 (R), 560, 580, 600 (R), 610 (R2013), 700 (R), 701, 705 (R), 706 (R), 710, 720 (R) i 805 (R).<\/li>\n<\/ul>\n<p>L&#8217;abast \u00e9s ampli: afecta la carta d&#8217;enc\u00e0rrec, les manifestacions escrites, els fets posteriors i totes les normes d&#8217;informe. \u00c9s el segon canvi rellevant de l&#8217;any, despr\u00e9s de la <a href=\"\/ca\/blog\/icac-modifica-nia-es-informe-impost-societats\/\">modificaci\u00f3 de les NIA-ES d&#8217;informe per l&#8217;impost sobre societats<\/a> publicada al gener.<\/p>\n<h2>Termini i forma de presentar al\u00b7legacions<\/h2>\n<p>L&#8217;apartat segon de la resoluci\u00f3 obre un termini de dos mesos, a computar des de l&#8217;endem\u00e0 de la publicaci\u00f3 en el BOE, \u00e9s a dir, des del 08\/08\/2026. Amb el c\u00f2mput de data a data, el termini acabaria el 07\/10\/2026; confirmi la data exacta abans de presentar-les. Les al\u00b7legacions es formulen per escrit davant l&#8217;ICAC o davant les corporacions representatives dels auditors: el Consejo General de Economistas de Espa\u00f1a (Registre d&#8217;Economistes Auditors) i l&#8217;Instituto de Censores Jurados de Cuentas de Espa\u00f1a. El text es pot consultar al web de l&#8217;ICAC.<\/p>\n<h2>Qu\u00e8 canvia respecte de la norma vigent<\/h2>\n<p>Segons l&#8217;IAASB, la norma internacional refor\u00e7a la valoraci\u00f3 del risc, exigeix avaluar sempre la valoraci\u00f3 de la direcci\u00f3 i millora la transpar\u00e8ncia de l&#8217;informe. El text espanyol en consulta recull, entre d&#8217;altres, aquests punts:<\/p>\n<table>\n<thead>\n<tr>\n<th>Aspecte<\/th>\n<th>NIA-ES 570 vigent<\/th>\n<th>Projecte NIA-ES 570 (Revisada 2024)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Situaci\u00f3<\/td>\n<td>Obligat\u00f2ria<\/td>\n<td>En informaci\u00f3 p\u00fablica, no aplicable<\/td>\n<\/tr>\n<tr>\n<td>Per\u00edode de la valoraci\u00f3<\/td>\n<td>Almenys dotze mesos des de la data dels estats financers<\/td>\n<td>Almenys dotze mesos des de la data d&#8217;aprovaci\u00f3; a Espanya s&#8217;ent\u00e9n la de formulaci\u00f3 dels comptes<\/td>\n<\/tr>\n<tr>\n<td>Valoraci\u00f3 de la direcci\u00f3<\/td>\n<td>Avaluada per l&#8217;auditor<\/td>\n<td>Avaluaci\u00f3 de m\u00e8tode, hip\u00f2tesis i dades, amb atenci\u00f3 al possible biaix<\/td>\n<\/tr>\n<tr>\n<td>Informe d&#8217;auditoria<\/td>\n<td>Secci\u00f3 espec\u00edfica si hi ha incertesa material<\/td>\n<td>M\u00e9s informaci\u00f3 sobre les responsabilitats i el treball de l&#8217;auditor<\/td>\n<\/tr>\n<tr>\n<td>Aplicaci\u00f3<\/td>\n<td>Vigent<\/td>\n<td>Proposta en l&#8217;annex II: exercicis iniciats des de l&#8217;01\/01\/2027 i, en tot cas, treballs contractats des de l&#8217;01\/01\/2028<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Atenci\u00f3 a dos matisos. Primer, la data d&#8217;aplicaci\u00f3 \u00e9s una proposta del text en consulta; la definitiva la fixar\u00e0 la resoluci\u00f3 d&#8217;aprovaci\u00f3, la data de la qual encara figura en blanc. Segon, la versi\u00f3 internacional s&#8217;aplica a per\u00edodes iniciats des del 15\/12\/2026, per\u00f2 a Espanya nom\u00e9s ser\u00e0 obligat\u00f2ria quan l&#8217;ICAC l&#8217;aprovi.<\/p>\n<h2>Qu\u00e8 conv\u00e9 preparar des d&#8217;ara<\/h2>\n<p>Encara que la norma no estigui aprovada, la direcci\u00f3 de la tend\u00e8ncia \u00e9s clara. Les empreses es poden avan\u00e7ar amb:<\/p>\n<ul>\n<li>Una previsi\u00f3 de tresoreria que cobreixi almenys els dotze mesos seg\u00fcents a la formulaci\u00f3, amb hip\u00f2tesis expl\u00edcites.<\/li>\n<li>El calendari de venciments de deute, covenants i renovacions de finan\u00e7ament.<\/li>\n<li>An\u00e0lisis de sensibilitat davant caigudes de vendes o pujades de costos.<\/li>\n<li>Un <a href=\"\/ca\/serveis\/plans-viabilitat\/\">pla de viabilitat<\/a> si hi ha p\u00e8rdues recurrents o tensions de liquiditat.<\/li>\n<\/ul>\n<p>Per a les firmes d&#8217;auditoria, el canvi afectar\u00e0 cartes d&#8217;enc\u00e0rrec, cartes de manifestacions, programes de treball i models d&#8217;informe, per la qual cosa conv\u00e9 planificar la formaci\u00f3.<\/p>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>S&#8217;aplica ja la NIA-ES 570 (Revisada 2024) a les auditories de 2026?<\/h3>\n<p>No. Est\u00e0 en informaci\u00f3 p\u00fablica. Fins a la seva aprovaci\u00f3 definitiva s&#8217;aplica la NIA-ES 570 vigent.<\/p>\n<h3>Qui pot presentar al\u00b7legacions?<\/h3>\n<p>La resoluci\u00f3 no limita qui ho pot fer. Qualsevol interessat les pot formular per escrit davant l&#8217;ICAC o davant les corporacions esmentades dins del termini.<\/p>\n<h3>Canviar\u00e0 l&#8217;informe d&#8217;auditoria de la meva empresa?<\/h3>\n<p>Previsiblement s\u00ed, un cop aprovada la norma, perqu\u00e8 es modifiquen les NIA-ES d&#8217;informe. El contingut final dependr\u00e0 del text que s&#8217;aprovi.<\/p>\n<h2>Fonts oficials<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-17276\" target=\"_blank\" rel=\"noopener\">BOE-A-2026-17276: Resoluci\u00f3 de l&#8217;ICAC de 16\/07\/2026 (BOE de 07\/08\/2026)<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\/normativa-de-auditoria-de-cuentas\/normas-tecnicas-de-auditoria-y-control-de-calidad\" target=\"_blank\" rel=\"noopener\">ICAC: text sotm\u00e8s a informaci\u00f3 p\u00fablica (annexos I i II)<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/noticias-y-eventos\" target=\"_blank\" rel=\"noopener\">ICAC: comunicats<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-2234\" target=\"_blank\" rel=\"noopener\">BOE-A-2026-2234: Resoluci\u00f3 de l&#8217;ICAC de 22\/01\/2026, modificaci\u00f3 de NIA-ES<\/a><\/li>\n<li><a href=\"https:\/\/www.iaasb.org\/news-events\/2025-04\/iaasb-strengthens-auditor-responsibilities-going-concern-through-revised-standard\" target=\"_blank\" rel=\"noopener\">IAASB: publicaci\u00f3 de l&#8217;ISA 570 (Revised 2024)<\/a><\/li>\n<\/ul>\n<p>Si vol saber com pot afectar la futura norma l&#8217;<a href=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">auditoria de comptes anuals<\/a> de la seva empresa, o preparar previsions s\u00f2lides abans del tancament, <a href=\"\/ca\/contacte\/\">contacti amb nosaltres<\/a>.<\/p>\n<div class=\"ca-answer\"><b class=\"k\">Actualitzaci\u00f3 a 08\/10\/2026<\/b>El termini d&#8217;al\u00b7legacions va acabar cap al 07-08\/10\/2026. A 08\/10\/2026 l&#8217;ICAC no ha publicat l&#8217;aprovaci\u00f3 definitiva, per la qual cosa continua aplicant-se la NIA-ES 570 vigent. En fem el seguiment en <a href=\"\/ca\/blog\/nia-es-570-empresa-en-funcionament\/\">el nostre article sobre la NIA-ES 570 i l&#8217;empresa en funcionament<\/a>.<\/div>\n<p class=\"ca-note\">Article elaborat per l&#8217;equip t\u00e8cnic de Controlaudit. Publicat l&#8217;11\/08\/2026. Revisat el 08\/10\/2026. Contingut informatiu que no substitueix l&#8217;assessorament professional sobre el seu cas concret.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Resoluci\u00f3 de l&#8217;ICAC de 16\/07\/2026 (BOE de 07\/08\/2026) obre dos mesos d&#8217;al\u00b7legacions sobre la NIA-ES 570 (Revisada 2024) i les modificacions de concordan\u00e7a en altres NIA-ES. Qu\u00e8 canvia respecte de la norma vigent, la seva relaci\u00f3 amb l&#8217;ISA 570 de l&#8217;IAASB i qu\u00e8 conv\u00e9 preparar.<\/p>\n","protected":false},"author":1,"featured_media":427,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Not\u00edcia ICAC (agost 2026): consulta de la NIA-ES 570","ca_meta_desc":"L'ICAC sotmet a informaci\u00f3 p\u00fablica la NIA-ES 570 (Revisada 2024) sobre empresa en funcionament. Termini d'al\u00b7legacions, canvis previstos i qu\u00e8 cal preparar.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[178],"tags":[],"class_list":["post-1953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-normativa-icac-nia-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;ICAC sotmet a informaci\u00f3 p\u00fablica la NIA-ES 570 revisada sobre empresa en funcionament - Controlaudit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/ca\/blog\/icac-informacio-publica-nia-es-570-revisada\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"L&#039;ICAC sotmet a informaci\u00f3 p\u00fablica la NIA-ES 570 revisada sobre empresa en funcionament - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"La Resoluci\u00f3 de l&#039;ICAC de 16\/07\/2026 (BOE de 07\/08\/2026) obre dos mesos d&#039;al\u00b7legacions sobre la NIA-ES 570 (Revisada 2024) i les modificacions de concordan\u00e7a en altres NIA-ES. 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