Albacete · Castilla-La Mancha ROAC S1604

Auditors in Albacete

Audits of annual accounts, cooperatives and grants for companies and organisations in the province of Albacete, with Castilla-La Mancha legislation as the reference framework.

In briefControlaudit Auditores Certificados, S.L. is an audit firm registered with Spain's Official Register of Statutory Auditors (ROAC) under no. S1604 and based in Alicante. We work with industrial companies, agricultural and wine cooperatives and aid recipients in the province of Albacete. Much of the engagement is coordinated remotely and the team travels to Albacete and its districts for inventory counts, meetings and fieldwork when necessary.

Reviewed by Controlaudit's audit team · Firm registered with the ROAC under no. S1604 · Updated 13 October 2026

How we work with companies in Albacete

Castilla-La Mancha legislation

Cooperatives in Albacete are governed not by Valencian law but by Castilla-La Mancha Law 11/2010, with its own deadlines and audit requirements. We work within that framework from the planning stage.

A well-connected corridor

Alicante and Albacete are linked by motorway and high-speed rail, which makes it easy to visit Albacete, Almansa, Hellín or Villarrobledo.

Concentrated visits

We group the on-site work (counts, review of fixed assets, meetings with management) into a few days and do the rest remotely so as not to interfere with your business.

Cooperative deadlines

We adapt the timetable to preparation of the accounts within three months, approval by the general assembly and filing with the Cooperatives Register within the following two months.

When do you need an auditor in Albacete?

  • Your company exceeds the size thresholds. Companies that, for two consecutive financial years, exceed two of these thresholds are required to be audited: total assets of €2,850,000, net turnover of €5,700,000 or 50 employees (Article 263.2 of the Spanish Companies Act, LSC). Find out more →
  • Cooperative with sections. In Castilla-La Mancha, any cooperative that has a section must have its accounts externally audited and file them with the audit report at the Cooperatives Register (Article 9.1 of Law 11/2010). Find out more →
  • Cooperative with no legal obligation. Even where the law does not require it, an audit is needed if the articles of association provide for it, if the general assembly or the governing body resolves to have one, or if it is requested by the members entitled to call a general assembly within three months of the year-end (Article 96.1). Find out more →
  • Housing cooperative. Until the homes are allocated, housing cooperatives must be audited if they are developing more than twenty homes and commercial premises, several phases or blocks, or if they have granted management powers to third parties (Article 140). Find out more →
  • Aid from the Junta or EU funds. If you receive more than €600,000 in grants in a financial year, you must have your accounts audited (second additional provision of the RLAC). And, where the terms of the call require it, the justification of each grant requires a report from a ROAC-registered auditor. Find out more →
  • Industrial investments and corporate transactions. Valuations, due diligence and viability plans for acquisitions and disposals, the entry of new shareholders or refinancing of industrial and energy companies. Find out more →

Castilla-La Mancha legislation we take into account

In addition to the Spanish Audit Act (Law 22/2015) and Royal Decree 2/2021, in the province of Albacete the legislation of Castilla-La Mancha must be taken into account:

  • Cooperatives: Law 11/2010 of 4 November on Cooperatives of Castilla-La Mancha regulates the audit in Article 96: it is mandatory when required by applicable legislation and, in other cases, under the articles of association, a resolution of the cooperative or at the request of the members; the auditor is appointed by the general assembly before the end of the financial year, for three to nine years if the audit is mandatory. Cooperatives with sections are always audited (Article 9.1) and housing cooperatives have their own cases (Article 140). Accounts are prepared within three months of the year-end (Article 85.2) and filed with the Cooperatives Register within two months of their approval (Article 95.2). Failure to carry out a mandatory audit is a very serious infringement (Article 160.5.c). Law 4/2017 added a specific regime for cooperative micro-enterprises and rural cooperatives.
  • External audit: the Sindicatura de Cuentas (the former regional audit office) was abolished by Law 1/2014. Law 7/2021 created the Cámara de Cuentas de Castilla-La Mancha (regional audit office), which audits the regional and local public sector and may extend its control to recipients of public aid and to successful contract bidders (Article 2).
  • Grants: aid from the Junta de Comunidades (the regional government) is governed by its regional grants legislation and by the terms of each call for applications, which indicate whether the justification requires an auditor's report.

Sectors

Audits tailored to the economy of Albacete

Cutlery and metalworking

Manufacturers of cutlery and cutting tools in Albacete: valuation of inventories with many product references, production costs, brands, and sales to distributors and exports.

Aerospace and component suppliers

Companies linked to the aerospace industry around Albacete: long-term contracts, revenue recognition by stage of completion, component traceability and requirements of international customers.

Wine and agricultural cooperatives

Wineries and cooperatives in La Manchuela, Almansa and Villarrobledo: settlements with members, bulk and bottled wine inventories, cooperative sections and agricultural aid.

Agri-food

The province’s agri-food industry (cereals, cheese and other products): seasons, raw material costs and contracts with growers.

Renewable energy

Companies that own wind farms and solar photovoltaic plants: capitalisation of costs, depreciation, decommissioning provisions, project finance and asset valuation.

Footwear and manufacturing in Almansa

Footwear and component companies: seasonal inventories, customer dependence and, where applicable, the going concern assessment.

We work with organisations in the city of Albacete and throughout the province: Hellín and the Campos de Hellín district, Villarrobledo, La Roda and La Mancha del Júcar, Almansa and Caudete, La Manchuela (Casas-Ibáñez, Madrigueras, Mahora), Tobarra and the Sierra del Segura.

Frequently asked questions

Auditors in Albacete: frequently asked questions

No. Our only office is in Alicante (Avda. Maisonnave, 30, 1.º B). We work with clients throughout Spain: most of the engagement is coordinated remotely and the team travels to Albacete when on-site work is needed.

Yes. We apply Law 11/2010: the audit under Article 96, the obligation for cooperatives with sections (Article 9.1), the cases for housing cooperatives (Article 140) and the filing of accounts with the Cooperatives Register within two months of approval (Article 95.2).

Under Article 9.1 of Law 11/2010, cooperatives that have a section are required to audit their annual accounts and file the audit report with the Register, regardless of their size. It is advisable to check the articles of association and the Register to confirm whether the section has been formally established as such.

Yes. At wineries, grain stores or factories with significant inventories we attend the physical count. We schedule it in advance according to the year-end date and the season.

No. It was abolished by Law 1/2014. The external audit body is now the Cámara de Cuentas (regional audit office), created by Law 7/2021, which can also audit recipients of public aid from the Junta (the regional government).

Yes, where the terms of the call provide for it. We review the grant expenditure statement in accordance with Article 74 of Royal Decree 887/2006 and Order EHA/1434/2007, using the report template required by the awarding body.

Yes. In these companies we pay particular attention to the capitalisation of project costs, the decommissioning provision, financing and compliance with loan covenants, and the valuation of the assets.

Do you need an auditor in Albacete?

Tell us about your situation and one of the firm’s auditors will contact you.