{"id":1965,"date":"2026-09-15T10:00:00","date_gmt":"2026-09-15T08:00:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1965"},"modified":"2026-10-14T13:34:56","modified_gmt":"2026-10-14T11:34:56","slug":"planificar-auditoria-2026-nomenament-auditor","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ca\/blog\/planificar-auditoria-2026-nomenament-auditor\/","title":{"rendered":"Planificar l&#8217;auditoria de 2026: nomenament de l&#8217;auditor abans del 31 de desembre i preparaci\u00f3 del tancament"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En resum<\/b>Si la seva societat ha d&#8217;auditar els comptes de 2026, la junta general ha de nomenar l&#8217;auditor abans que acabi l&#8217;exercici, \u00e9s a dir, abans del 31\/12\/2026 si l&#8217;exercici coincideix amb l&#8217;any natural (art. 264.1 LSC). Nomenar-lo a temps permet planificar el recompte d&#8217;exist\u00e8ncies, les confirmacions externes i el calendari de tancament. Els llindars d&#8217;auditoria obligat\u00f2ria continuen sent els de l&#8217;art. 263.2 LSC.<\/div>\n<h2>Qui est\u00e0 obligat a auditar els comptes de 2026<\/h2>\n<p>Segons l&#8217;art. 263.2 de la Llei de societats de capital (LSC), queden exemptes les societats que durant dos exercicis consecutius reuneixin, a la data de tancament de cadascun, almenys dues d&#8217;aquestes circumst\u00e0ncies:<\/p>\n<ul>\n<li>Total de l&#8217;actiu no superior a 2.850.000 \u20ac.<\/li>\n<li>Import net de la xifra de negocis no superior a 5.700.000 \u20ac.<\/li>\n<li>Nombre mitj\u00e0 de treballadors no superior a 50.<\/li>\n<\/ul>\n<p>En el primer exercici des de la constituci\u00f3, transformaci\u00f3 o fusi\u00f3 n&#8217;hi ha prou de complir dues de les tres circumst\u00e0ncies al tancament (art. 263.3). A m\u00e9s, la grand\u00e0ria no \u00e9s l&#8217;\u00fanic motiu: el Reglament d&#8217;auditoria (RD 2\/2021) obliga a auditar les entitats que en un exercici rebin subvencions o ajudes p\u00fabliques per m\u00e9s de 600.000 \u20ac (disposici\u00f3 addicional segona) o que contractin amb el sector p\u00fablic per m\u00e9s de 600.000 \u20ac, si aquest import supera el 50 % de la seva xifra de negocis (disposici\u00f3 addicional tercera). Si gestiona fons europeus, repassi tamb\u00e9 <a href=\"\/ca\/blog\/nextgenerationeu-recta-final-fites-pla-recuperacio\/\">la recta final del Pla de Recuperaci\u00f3<\/a>.<\/p>\n<p><strong>Sobre els nous llindars.<\/strong> El Projecte de llei 121\/000075, pel qual es modifiquen els criteris de grand\u00e0ria de les empreses a efectes d&#8217;informaci\u00f3 financera, proposava elevar els l\u00edmits de l&#8217;art. 263.2 a 3.565.000 \u20ac d&#8217;actiu, 7.125.000 \u20ac de xifra de negocis i 50 treballadors. Va caducar el 06\/10\/2026 amb la dissoluci\u00f3 de les Corts, sense arribar a aprovar-se, de manera que ha de planificar amb els llindars vigents.<\/p>\n<h2>Terminis i regles del nomenament<\/h2>\n<p>L&#8217;art. 264.1 LSC disposa que l&#8217;auditor ser\u00e0 nomenat per la junta general \u00ababans que finalitzi l&#8217;exercici que s&#8217;ha d&#8217;auditar\u00bb, per un per\u00edode inicial d&#8217;entre tres i nou anys des de l&#8217;inici del primer exercici auditat. Acabat aquest per\u00edode, la Llei d&#8217;auditoria de comptes permet prorrogar-lo per per\u00edodes successius de fins a tres anys (art. 22.1 LAC).<\/p>\n<p>Si la junta no nomena l&#8217;auditor a temps, havent-ho de fer, o el nomenat no accepta o no pot exercir, els administradors o qualsevol soci poden demanar al registrador mercantil que el designi (art. 265.1 LSC). Les societats no obligades tamb\u00e9 poden ser auditades: els socis amb almenys el 5 % del capital poden sol\u00b7licitar un auditor al registrador dins dels tres mesos seg\u00fcents al tancament (art. 265.2 LSC).<\/p>\n<p>Per a les entitats obligades per rebre subvencions o contractar amb el sector p\u00fablic, la disposici\u00f3 addicional quarta del RD 2\/2021 estableix que el nomenament \u00abs&#8217;ha de fer, en tot cas, abans que finalitzi l&#8217;exercici social que s&#8217;ha d&#8217;auditar\u00bb. Conv\u00e9 anticipar-se.<\/p>\n<h2>Calendari orientatiu per a un exercici tancat el 31\/12\/2026<\/h2>\n<table>\n<thead>\n<tr>\n<th>Moment<\/th>\n<th>Actuaci\u00f3<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Abans del 31\/12\/2026<\/td>\n<td>Acord de junta de nomenament de l&#8217;auditor i carta d&#8217;enc\u00e0rrec<\/td>\n<\/tr>\n<tr>\n<td>Octubre-desembre de 2026<\/td>\n<td>Reuni\u00f3 de planificaci\u00f3 i, si escau, revisi\u00f3 preliminar<\/td>\n<\/tr>\n<tr>\n<td>31\/12\/2026<\/td>\n<td>Recompte f\u00edsic d&#8217;exist\u00e8ncies amb assist\u00e8ncia de l&#8217;auditor<\/td>\n<\/tr>\n<tr>\n<td>Gener-febrer de 2027<\/td>\n<td>Tramesa i seguiment de confirmacions de bancs, clients, prove\u00efdors i advocats<\/td>\n<\/tr>\n<tr>\n<td>Fins al 31\/03\/2027<\/td>\n<td>Formulaci\u00f3 dels comptes anuals (art. 253.1 LSC)<\/td>\n<\/tr>\n<tr>\n<td>Fins al 30\/06\/2027<\/td>\n<td>Junta ordin\u00e0ria que aprova els comptes (art. 164.1 LSC)<\/td>\n<\/tr>\n<tr>\n<td>Mes seg\u00fcent a l&#8217;aprovaci\u00f3<\/td>\n<td>Dip\u00f2sit al Registre Mercantil amb l&#8217;informe d&#8217;auditoria (art. 279.1 LSC)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Sobre les dues \u00faltimes fases, pot consultar les nostres guies sobre <a href=\"\/ca\/blog\/junta-ordinaria-aprovacio-comptes-30-juny\/\">la junta ordin\u00e0ria i l&#8217;aprovaci\u00f3 de comptes<\/a> i sobre <a href=\"\/ca\/blog\/diposit-comptes-registre-mercantil-termini-tancament-registral\/\">el dip\u00f2sit de comptes i el tancament registral<\/a>.<\/p>\n<h2>Qu\u00e8 cal planificar amb el seu auditor<\/h2>\n<ul>\n<li><strong>Recompte d&#8217;exist\u00e8ncies.<\/strong> Si les exist\u00e8ncies s\u00f3n materials, l&#8217;auditor ha de presenciar el recompte, llevat que no sigui factible (NIA-ES 501). Fixi&#8217;n la data, les instruccions i el tall d&#8217;operacions.<\/li>\n<li><strong>Confirmacions externes.<\/strong> Prepari amb antelaci\u00f3 els llistats de bancs, clients, prove\u00efdors i assessors jur\u00eddics (NIA-ES 505).<\/li>\n<li><strong>Calendari i responsables.<\/strong> Acordi dates de lliurament del balan\u00e7 de sumes i saldos, conciliacions, inventari d&#8217;immobilitzat i documentaci\u00f3 d&#8217;operacions rellevants.<\/li>\n<li><strong>Empresa en funcionament.<\/strong> Prepari previsions de tresoreria amb hip\u00f2tesis expl\u00edcites. L&#8217;ICAC t\u00e9 en informaci\u00f3 p\u00fablica una nova norma sobre aquesta mat\u00e8ria; ho expliquem en <a href=\"\/ca\/blog\/icac-informacio-publica-nia-es-570-revisada\/\">el nostre article sobre la NIA-ES 570 revisada<\/a>.<\/li>\n<\/ul>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>Puc nomenar l&#8217;auditor el 2027 per auditar el 2026?<\/h3>\n<p>La junta ho ha de fer abans que acabi l&#8217;exercici que s&#8217;ha d&#8217;auditar. Si no ho fa, els administradors o qualsevol soci poden sol\u00b7licitar el nomenament al registrador mercantil.<\/p>\n<h3>Quant dura el nomenament?<\/h3>\n<p>El per\u00edode inicial \u00e9s de tres a nou anys. Despr\u00e9s es pot prorrogar per per\u00edodes de fins a tres anys.<\/p>\n<h3>Ja m&#8217;afectaran els nous llindars el 2026?<\/h3>\n<p>No. El projecte de llei va caducar el 06\/10\/2026 amb la dissoluci\u00f3 de les Corts. Per al tancament de 2026 regeixen els l\u00edmits de l&#8217;art. 263.2 LSC.<\/p>\n<h2>Fonts oficials<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Llei de societats de capital, text consolidat (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Llei 22\/2015, d&#8217;auditoria de comptes, text consolidat (BOE)<\/a><\/li>\n<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 la Llei d&#8217;auditoria de comptes (BOE)<\/a><\/li>\n<li><a href=\"https:\/\/www.congreso.es\/public_oficiales\/L15\/CONG\/BOCG\/A\/BOCG-15-A-75-1.PDF\" target=\"_blank\" rel=\"noopener\">BOCG, Congr\u00e9s, s\u00e8rie A, n\u00fam. 75-1: Projecte de llei 121\/000075<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/\" target=\"_blank\" rel=\"noopener\">Institut de Comptabilitat i Auditoria de Comptes (ICAC)<\/a><\/li>\n<\/ul>\n<p>Si necessita nomenar auditor per a l&#8217;exercici 2026 o vol organitzar el tancament amb temps, el nostre equip d&#8217;<a href=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">auditoria de comptes anuals<\/a> el pot ajudar. <a href=\"\/ca\/contacte\/\">Contacti amb nosaltres<\/a> abans que finalitzi l&#8217;exercici.<\/p>\n<div class=\"ca-answer\"><b class=\"k\">Actualitzaci\u00f3 a 08\/10\/2026<\/b>Segons la fitxa del Congr\u00e9s, el Projecte de llei 121\/000075 figura com a \u00abConcluido &#8211; (Caducado)\u00bb des del 06\/10\/2026, despr\u00e9s del Reial decret 806\/2026, de 5 d&#8217;octubre, de dissoluci\u00f3 de les Corts i convocat\u00f2ria d&#8217;eleccions (BOE de 06\/10\/2026). No es va arribar a aprovar, de manera que continuen vigents els llindars de l&#8217;art. 263.2 LSC (2.850.000 \u20ac d&#8217;actiu, 5.700.000 \u20ac d&#8217;import net de la xifra de negocis i 50 treballadors), que s\u00f3n els que s&#8217;apliquen al tancament de 2026. Qualsevol augment requerir\u00e0 una nova iniciativa legislativa en la nova legislatura, sense data previsible. Ho analitzem en <a href=\"\/ca\/blog\/nous-llindars-auditoria-projecte-llei\/\">el nostre article sobre els nous llindars d&#8217;auditoria<\/a>.<\/div>\n<p>Si el que necessita \u00e9s el calendari complet de terminis (formulaci\u00f3, junta, dip\u00f2sit i nomenament), consulti la nostra guia sobre el <a href=\"\/ca\/blog\/calendari-comptes-anuals-nomenament-auditor\/\">calendari de comptes anuals i nomenament de l&#8217;auditor<\/a>.<\/p>\n<p class=\"ca-note\">Article elaborat per l&#8217;equip t\u00e8cnic de Controlaudit. Publicat el 15\/09\/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>Segons l&#8217;art. 264.1 LSC, l&#8217;auditor es nomena abans que finalitzi l&#8217;exercici que s&#8217;ha d&#8217;auditar, per un per\u00edode inicial de tres a nou anys. Nomenament registral de l&#8217;art. 265 LSC, disposici\u00f3 addicional quarta del RLAC, llindars vigents de l&#8217;art. 263.2 LSC i calendari de planificaci\u00f3 amb l&#8217;auditor: recompte d&#8217;exist\u00e8ncies, confirmacions i tancament.<\/p>\n","protected":false},"author":1,"featured_media":428,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Preparar el tancament de 2026 per a l'auditoria: guia","ca_meta_desc":"La junta ha de nomenar l'auditor abans que acabi l'exercici que s'ha d'auditar. Terminis de la LSC, llindars vigents i com planificar el tancament de 2026.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[175],"tags":[],"class_list":["post-1965","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria-de-comptes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Planificar l&#039;auditoria de 2026: nomenament de l&#039;auditor abans del 31 de desembre i preparaci\u00f3 del tancament - 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\/planificar-auditoria-2026-nomenament-auditor\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Planificar l&#039;auditoria de 2026: nomenament de l&#039;auditor abans del 31 de desembre i preparaci\u00f3 del tancament - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Segons l&#039;art. 264.1 LSC, l&#039;auditor es nomena abans que finalitzi l&#039;exercici que s&#039;ha d&#039;auditar, per un per\u00edode inicial de tres a nou anys. Nomenament registral de l&#039;art. 265 LSC, disposici\u00f3 addicional quarta del RLAC, llindars vigents de l&#039;art. 263.2 LSC i calendari de planificaci\u00f3 amb l&#039;auditor: recompte d&#039;exist\u00e8ncies, confirmacions i tancament.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/ca\/blog\/planificar-auditoria-2026-nomenament-auditor\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-15T08:00:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-14T11:34:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/planificar-auditoria-2026-nombramiento-auditor.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"controlaudit_web\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrit per\" \/>\n\t<meta name=\"twitter:data1\" content=\"controlaudit_web\" \/>\n\t<meta name=\"twitter:label2\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BlogPosting\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/planificar-auditoria-2026-nomenament-auditor\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/planificar-auditoria-2026-nomenament-auditor\\\/\"},\"author\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\"},\"headline\":\"Planificar l&#8217;auditoria de 2026: nomenament de l&#8217;auditor abans del 31 de desembre i preparaci\u00f3 del tancament\",\"datePublished\":\"2026-09-15T08:00:00+00:00\",\"dateModified\":\"2026-10-14T11:34:56+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/planificar-auditoria-2026-nomenament-auditor\\\/\"},\"wordCount\":1098,\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/planificar-auditoria-2026-nomenament-auditor\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/planificar-auditoria-2026-nombramiento-auditor.jpg\",\"articleSection\":[\"Auditoria de comptes\"],\"inLanguage\":\"ca\",\"isAccessibleForFree\":true,\"about\":[{\"@type\":\"Thing\",\"name\":\"Auditoria de comptes\"}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/planificar-auditoria-2026-nomenament-auditor\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ca\\\/blog\\\/planificar-auditoria-2026-nomenament-auditor\\\/\",\"name\":\"Planificar l'auditoria de 2026: nomenament de l'auditor abans del 31 de desembre i preparaci\u00f3 del tancament - 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