1.0Controlaudithttps://www.controlaudit.es/en/controlaudit_webhttps://www.controlaudit.es/en/blog/author/controlaudit_web/Planning the 2026 audit: appointing the auditor before 31 December and preparing the year-end - Controlauditrich600338<blockquote class="wp-embedded-content" data-secret="K0TfSRr0qq"><a href="https://www.controlaudit.es/en/blog/plan-2026-audit-auditor-appointment/">Planning the 2026 audit: appointing the auditor before 31 December and preparing the year-end</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://www.controlaudit.es/en/blog/plan-2026-audit-auditor-appointment/embed/#?secret=K0TfSRr0qq" width="600" height="338" title="“Planning the 2026 audit: appointing the auditor before 31 December and preparing the year-end” — Controlaudit" data-secret="K0TfSRr0qq" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script>
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https://www.controlaudit.es/wp-content/uploads/2026/10/planificar-auditoria-2026-nombramiento-auditor.jpg16001000Under 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.