An audit blog
for better decisions

Under art. 264.1 LSC, the auditor is appointed before the end of the financial year to be audited, for an initial period of three to nine years. Appointment by the registrar under art. 265 LSC, the fourth additional provision of the RLAC, the current thresholds in art. 263.2 LSC and a planning timetable with the auditor: stock count, confirmations and year-end close.

What must be submitted to the Companies Register after approving the 2025 accounts, by when, and what happens if it is not done: closure of the registry sheet, exceptions and the ICAC penalty regime.

A practical guide to the 2026 annual general meeting: the six-month deadline, notice of meeting in public and private limited companies, approval of the accounts and allocation of profit or loss, appointment or renewal of the auditor and the validity of a meeting held late.

A practical review of 2025 accounts already prepared, before the general meeting is called: the three-month deadline, signatures, management report, shareholders’ right to information, auditor’s report and common errors in the notes.