{"id":957,"date":"2026-10-14T09:15:05","date_gmt":"2026-10-14T07:15:05","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=957"},"modified":"2026-10-21T08:52:54","modified_gmt":"2026-10-21T06:52:54","slug":"annual-accounts-audit","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-audit\/","title":{"rendered":"Audit of annual accounts"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"957\" class=\"elementor elementor-957 elementor-25\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-99e3878 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"99e3878\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-97a01f6 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"97a01f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d7a4330 e-con-full ca-split e-flex e-con e-parent\" data-id=\"d7a4330\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-47fd55f e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"47fd55f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52ecc13 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"52ecc13\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/en\/\">Home<\/a> &nbsp;\/&nbsp; <a href=\"\/en\/services\/\">Services<\/a> &nbsp;\/&nbsp; Audit of annual accounts<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7767080 elementor-widget elementor-widget-html\" data-id=\"7767080\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Comply <b>01<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d105237 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"d105237\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Audit of annual accounts<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37a63b2 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"37a63b2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Mandatory and voluntary audit of individual and consolidated annual accounts, carried out by an audit firm registered with Spain&#8217;s Official Register of Statutory Auditors (ROAC) under no. S1604, for companies throughout Spain.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dc493f8 e-con-full ca-btns e-flex e-con e-parent\" data-id=\"dc493f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13148f8 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"13148f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request a proposal \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-187b1fd ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"187b1fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7c06e4 elementor-widget elementor-widget-html\" data-id=\"d7c06e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>Area<\/small><b>Comply<\/b><\/div><div><small>Coverage<\/small><b>Throughout Spain<\/b><\/div><div><small>Framework<\/small><b>LSC \u00b7 LAC \u00b7 NIA-ES<\/b><\/div><div><small>Firm<\/small><b>ROAC no. S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c82cb6 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"7c82cb6\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-1d85938 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"1d85938\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7fadcaa e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"7fadcaa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b6b4661 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"b6b4661\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f5660fc elementor-widget elementor-widget-html\" data-id=\"f5660fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"On this page\"><p>On this page<\/p><ul><li><a href=\"#que-es\">What it is<\/a><\/li><li><a href=\"#para-quien\">Who it is for<\/a><\/li><li><a href=\"#marco-legal\">Legal framework<\/a><\/li><li><a href=\"#incluye\">What it includes<\/a><\/li><li><a href=\"#como-trabajamos\">How we work<\/a><\/li><li><a href=\"#documentacion\">Documentation<\/a><\/li><li><a href=\"#preguntas\">Frequently asked questions<\/a><\/li><li><a href=\"#base-legal\">Legal basis<\/a><\/li><li><a href=\"#articulos\">Articles<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/en\/contact\/\">Request a proposal \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7ae3540 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"7ae3540\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5ef11f1 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"5ef11f1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6bf3752 elementor-widget elementor-widget-html\" data-id=\"6bf3752\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">In brief<\/b>An audit of annual accounts is the independent review, by an auditor registered with Spain's Official Register of Statutory Auditors (ROAC), of whether the accounts give a true and fair view of the entity's equity, financial position and results (art. 4 of the Spanish Audit Act, Law 22\/2015 of 20 July). It is mandatory, among other cases, when a company fails to meet, for two consecutive financial years, at least two of these three conditions: total assets of up to \u20ac2,850,000, net turnover of up to \u20ac5,700,000 and an average workforce of up to 50 employees (art. 263.2 of the Spanish Companies Act, LSC). The general meeting must appoint the auditor before the end of the financial year to be audited (art. 264 LSC).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0f0924 elementor-widget elementor-widget-html\" data-id=\"e0f0924\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>Reviewed by Controlaudit's audit team \u00b7 Firm registered with the ROAC under no. S1604 \u00b7 Updated 13 October 2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01090ac elementor-widget elementor-widget-html\" data-id=\"01090ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">What it involves<\/h2><p>An audit of annual accounts consists of verifying the annual accounts in order to express an opinion on whether they give a <strong>true and fair view<\/strong> of the entity's equity, financial position and results, in accordance with the applicable financial reporting framework (the Spanish General Accounting Plan, PGC, the PGC for SMEs or the relevant sector-specific framework). It also includes verification of the <strong>management report<\/strong>, to check that it is consistent with the accounts and that its content complies with the regulations (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">art. 4.1 of the Spanish Audit Act, Law 22\/2015<\/a>).<\/p><p>The work is planned and performed in accordance with the <strong>International Standards on Auditing as adapted for Spain (NIA-ES)<\/strong> in order to obtain <em>reasonable assurance<\/em> that the accounts are free from material misstatement, whether due to fraud or error. The result is a report containing an opinion which, under art. 5.1.e) LAC, may be <strong>unmodified, qualified, adverse or a disclaimer of opinion<\/strong>. Where applicable, the report also highlights material uncertainties related to going concern and emphasis of matter paragraphs.<\/p><p>At Controlaudit we follow a <strong>risk-based approach<\/strong> and assess the entity's internal control. We make use of data analytics and artificial intelligence tools. Beyond legal compliance, audited accounts give confidence to banks, investors, suppliers and shareholders, and the audit helps to identify control weaknesses.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d15265 elementor-widget elementor-widget-html\" data-id=\"0d15265\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">Who it is for<\/h2><\/div><ul class=\"ca-checks\"><li>Companies that, for two consecutive financial years, exceed at least two of the three thresholds in art. 263.2 LSC: \u20ac2,850,000 in total assets, \u20ac5,700,000 in net turnover and an average workforce of 50 employees.<\/li><li>Entities that, in a financial year, receive public grants or aid, or European Union funds, totalling more than \u20ac600,000 (Additional Provision 2 of the RLAC).<\/li><li>Companies whose contracts with the public sector exceed \u20ac600,000 in a financial year and represent more than 50% of their turnover (Additional Provision 3 of the RLAC).<\/li><li>Groups required to prepare consolidated accounts (art. 42 of the Spanish Commercial Code), whose general meeting must appoint an auditor for the group accounts.<\/li><li>Companies not required to be audited in which shareholders representing at least 5% of the share capital ask the Companies Register (Registro Mercantil) to appoint an auditor (art. 265.2 LSC).<\/li><li>SMEs that choose a voluntary audit to obtain financing, prepare for a sale or the entry of new shareholders, or get ahead of a mandatory audit.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9781151 elementor-widget elementor-widget-html\" data-id=\"9781151\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">Legal framework<\/h2><p>The audit requirement arises from <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">art. 263 of the Spanish Companies Act<\/a>, Additional Provision 1 of the <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Spanish Audit Act (Law 22\/2015)<\/a> and Additional Provisions 1 to 3 of the <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Regulation implementing it (Royal Decree 2\/2021)<\/a>. As at 13\/10\/2026, the thresholds of \u20ac2,850,000, \u20ac5,700,000 and 50 employees remain in force. <strong>Bill 121\/000075<\/strong>, which would have raised them to \u20ac3,565,000 and \u20ac7,125,000, <strong>lapsed on 06\/10\/2026<\/strong> when the Spanish Parliament (Cortes Generales) was dissolved (<a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">Royal Decree 806\/2026<\/a>).<\/p><p>Company law timetable for a financial year that coincides with the calendar year:<\/p><ul><li>The directors prepare the accounts within <strong>three months<\/strong> of the year-end (art. 253.1 LSC).<\/li><li>The auditor has <strong>at least one month<\/strong> from receipt of the signed accounts to issue the report (art. 270.1 LSC).<\/li><li>The ordinary general meeting is held within the <strong>first six months<\/strong> of the financial year (art. 164.1 LSC).<\/li><li>The accounts are filed, together with the auditor's report, within the <strong>month following<\/strong> their approval (art. 279.1 LSC).<\/li><\/ul><p>If they are not filed on time, the Companies Register closes the company's registry sheet (art. 282 LSC) and the ICAC may impose a fine of \u20ac1,200 to \u20ac60,000 (art. 283 LSC).<\/p><p>The auditor is appointed for an initial period of between three and nine years (art. 264.1 LSC and art. 22 LAC). The auditor must be independent: for example, the auditor may not provide the audited entity with accounting services or prepare its financial statements (art. 16.1.b).1.\u00ba LAC). If we are not your auditors, we can take care of the <a href=\"\/en\/services\/annual-accounts-preparation\/\">preparation of your annual accounts<\/a>.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Rule<\/th><th>What it means<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Exceeding two of three thresholds for two consecutive years: \u20ac2,850,000 in total assets, \u20ac5,700,000 in turnover, 50 employees<\/th><td>Art. 263.2 LSC; Additional Provision 1 RLAC<\/td><td>Mandatory audit of the accounts and management report<\/td><\/tr><tr><th scope=\"row\">First financial year after incorporation, conversion or merger<\/th><td>Art. 263.3 LSC<\/td><td>Exempt if, at the end of that year, it meets two of the three conditions<\/td><\/tr><tr><th scope=\"row\">Public grants or aid of more than \u20ac600,000 in a financial year<\/th><td>Additional Provision 2 RLAC<\/td><td>Audit of that year and of the years in which the subsidised operations or investments are carried out<\/td><\/tr><tr><th scope=\"row\">Public sector contracts of more than \u20ac600,000 representing more than 50% of turnover<\/th><td>Additional Provision 3 RLAC<\/td><td>Audit of that year and the following year<\/td><\/tr><tr><th scope=\"row\">Securities issuers, financial intermediaries, insurers and pension funds<\/th><td>Additional Provision 1.1 LAC<\/td><td>Mandatory audit regardless of size<\/td><\/tr><tr><th scope=\"row\">Group of companies required to consolidate<\/th><td>Arts. 42 and 43 Commercial Code; Royal Decree 1159\/2010<\/td><td>The parent company's general meeting appoints the auditor of the consolidated accounts<\/td><\/tr><tr><th scope=\"row\">Company not required to be audited where shareholders holding at least 5% of the capital request an audit<\/th><td>Art. 265.2 LSC<\/td><td>The registrar appoints an auditor, at the company's expense, if requested within three months of the year-end<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a58c44 elementor-widget elementor-widget-html\" data-id=\"5a58c44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">What it includes<\/h2><\/div><div class=\"ca-inc\"><div><h3>Mandatory audit<\/h3><p>For entities required to be audited because of their size, grants, public contracts or activity, coordinating appointment, preparation of the accounts, general meeting and filing.<\/p><\/div><div><h3>Voluntary audit<\/h3><p>Same standards and report as a mandatory audit. Useful for financing, corporate transactions or preparing for a mandatory audit.<\/p><\/div><div><h3>Consolidated accounts<\/h3><p>Audit of the group accounts (Royal Decree 1159\/2010), including evaluation of the work of the subsidiaries' auditors (art. 7 LAC).<\/p><\/div><div><h3>Review of the management report<\/h3><p>We check that it is consistent with the accounts and complies with the regulations, including the average supplier payment period.<\/p><\/div><div><h3>Internal control recommendations<\/h3><p>Written communication of the internal control deficiencies identified, with practical improvement proposals for management.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b42af2d elementor-widget elementor-widget-html\" data-id=\"b42af2d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">How we work<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Acceptance, independence and engagement letter<\/h3><p>We confirm our independence and sign the engagement letter (NIA-ES 210). The appointment must be made before the end of the financial year being audited.<\/p><\/li><li><b>02<\/b><h3>Planning and risk assessment<\/h3><p>We gain an understanding of the business, set materiality and assess the risks of material misstatement and internal control. We do this in the last quarter of the financial year.<\/p><\/li><li><b>03<\/b><h3>Interim work and year-end<\/h3><p>We test controls and the transactions for the year. At year-end, we attend the inventory count where inventories are significant.<\/p><\/li><li><b>04<\/b><h3>Final fieldwork<\/h3><p>Confirmations from banks, customers, suppliers and lawyers; review of estimates, subsequent events and going concern. Between February and April, depending on when the accounts are prepared.<\/p><\/li><li><b>05<\/b><h3>Communication of conclusions<\/h3><p>We discuss the proposed adjustments with management and obtain the representation letter. We communicate significant findings to the directors.<\/p><\/li><li><b>06<\/b><h3>Issue of the report<\/h3><p>We issue the auditor's report on the accounts as prepared and signed by the directors. The minimum legal period is one month from their delivery (art. 270.1 LSC), and the report must be available when the general meeting is called.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b79c63 elementor-widget elementor-widget-html\" data-id=\"0b79c63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">Documentation and deliverables<\/h2><\/div><div class=\"ca-docs\"><div><h3>What we will ask you for<\/h3><ul><li>Annual accounts prepared and signed by all the directors, with the management report where applicable<\/li><li>Trial balance and journal for the year in an exportable format<\/li><li>Bank reconciliations and a list of accounts, loans and credit facilities at the year-end date<\/li><li>Inventories of stock and fixed assets, with valuation and impairment criteria<\/li><li>Aged listings of customers and suppliers<\/li><li>Deeds, articles of association and minutes of general meetings and of the board of directors<\/li><li>Tax returns (corporate income tax, VAT and withholdings) and tax compliance certificates<\/li><li>Payroll summary, social security contributions and average workforce for the year<\/li><li>Accounts and auditor's report for the previous year<\/li><\/ul><\/div><div><h3>What you will receive<\/h3><ul><li>Auditor's report on the annual accounts, with the opinion, the most significant assessed risks of the audit and the opinion on the management report<\/li><li>Auditor's report on the consolidated accounts, where applicable<\/li><li>Letter of recommendations on internal control and accounting procedures<\/li><li>Written communication to the directors of the significant conclusions of the work<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8afcebc elementor-widget elementor-widget-html\" data-id=\"8afcebc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">Frequently asked questions<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c82ea58 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"c82ea58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2091\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2091\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Is my company required to have its 2026 accounts audited?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2091\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2091\"><p>Compare your figures at the 2025 and 2026 year-ends with the three thresholds in art. 263.2 of the Spanish Companies Act (LSC): \u20ac2,850,000 in total assets, \u20ac5,700,000 in turnover and 50 employees. If you exceed at least two of them in both years, the 2026 audit is mandatory: for example, with \u20ac3,100,000 in assets, \u20ac6,200,000 in sales and 35 employees in both years. Also check the \u20ac600,000 thresholds for grants and public contracts.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2092\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2092\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Weren't the audit thresholds going to be raised?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2092\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2092\"><p>Bill 121\/000075 proposed raising them to \u20ac3,565,000 in total assets and \u20ac7,125,000 in turnover, but it lapsed on 06\/10\/2026 when the Spanish Parliament (Cortes Generales) was dissolved (Royal Decree 806\/2026). The thresholds in art. 263.2 LSC therefore remain in force. If the new Parliament approves a reform, you will need to check in Spain&#8217;s Official State Gazette (BOE) which financial years it applies to.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2093\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2093\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">When must the auditor be appointed, and for how long?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2093\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2093\"><p>The general meeting must appoint the auditor before the end of the financial year to be audited, for an initial period of between three and nine years (art. 264.1 LSC). If the general meeting fails to do so, the directors or any shareholder may ask the companies registrar to make the appointment (art. 265.1 LSC). That is why it is advisable to plan it in the last quarter of the year.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2094\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2094\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">What happens if I am required to have an audit and do not?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2094\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2094\"><p>Art. 279.1 LSC requires the auditor&#8217;s report to be filed together with the accounts, so the filing is incomplete. Without the filing, the Companies Register closes the company&#8217;s registry sheet (art. 282 LSC) and the Spanish Institute of Accounting and Auditing (ICAC) may impose fines of \u20ac1,200 to \u20ac60,000, or up to \u20ac300,000 per year of delay if turnover exceeds \u20ac6,000,000 (art. 283 LSC).<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2095\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2095\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">How does a voluntary audit differ from a mandatory one?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2095\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2095\"><p>Technically, it does not: the Spanish Audit Act (Law 22\/2015) governs both, both are performed under the NIA-ES and both end in the same type of report. What changes is the reason for the engagement and who can initiate it. Many companies start with a <a href='\/en\/blog\/voluntary-audit-smes\/'>voluntary audit<\/a> to put their information in order before they exceed the legal thresholds.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-2096\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2096\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">Can the auditor keep our books or prepare our accounts?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2096\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2096\"><p>No. The law considers it incompatible for the auditor to provide accounting services to the audited entity or to prepare its accounting records or financial statements (art. 16.1.b).1.\u00ba LAC). Art. 47 of the RLAC also covers assisting in their preparation. If we are not your auditors, we can prepare your annual accounts.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Is my company required to have its 2026 accounts audited?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Compare your figures at the 2025 and 2026 year-ends with the three thresholds in art. 263.2 of the Spanish Companies Act (LSC): \\u20ac2,850,000 in total assets, \\u20ac5,700,000 in turnover and 50 employees. If you exceed at least two of them in both years, the 2026 audit is mandatory: for example, with \\u20ac3,100,000 in assets, \\u20ac6,200,000 in sales and 35 employees in both years. Also check the \\u20ac600,000 thresholds for grants and public contracts.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Weren't the audit thresholds going to be raised?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Bill 121\\\/000075 proposed raising them to \\u20ac3,565,000 in total assets and \\u20ac7,125,000 in turnover, but it lapsed on 06\\\/10\\\/2026 when the Spanish Parliament (Cortes Generales) was dissolved (Royal Decree 806\\\/2026). The thresholds in art. 263.2 LSC therefore remain in force. If the new Parliament approves a reform, you will need to check in Spain&#8217;s Official State Gazette (BOE) which financial years it applies to.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"When must the auditor be appointed, and for how long?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The general meeting must appoint the auditor before the end of the financial year to be audited, for an initial period of between three and nine years (art. 264.1 LSC). If the general meeting fails to do so, the directors or any shareholder may ask the companies registrar to make the appointment (art. 265.1 LSC). That is why it is advisable to plan it in the last quarter of the year.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What happens if I am required to have an audit and do not?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Art. 279.1 LSC requires the auditor&#8217;s report to be filed together with the accounts, so the filing is incomplete. Without the filing, the Companies Register closes the company&#8217;s registry sheet (art. 282 LSC) and the Spanish Institute of Accounting and Auditing (ICAC) may impose fines of \\u20ac1,200 to \\u20ac60,000, or up to \\u20ac300,000 per year of delay if turnover exceeds \\u20ac6,000,000 (art. 283 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How does a voluntary audit differ from a mandatory one?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Technically, it does not: the Spanish Audit Act (Law 22\\\/2015) governs both, both are performed under the NIA-ES and both end in the same type of report. What changes is the reason for the engagement and who can initiate it. Many companies start with a <a href='\\\/en\\\/blog\\\/voluntary-audit-smes\\\/'>voluntary audit<\\\/a> to put their information in order before they exceed the legal thresholds.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can the auditor keep our books or prepare our accounts?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. The law considers it incompatible for the auditor to provide accounting services to the audited entity or to prepare its accounting records or financial statements (art. 16.1.b).1.\\u00ba LAC). Art. 47 of the RLAC also covers assisting in their preparation. If we are not your auditors, we can prepare your annual accounts.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-28f48df elementor-widget elementor-widget-html\" data-id=\"28f48df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">Legal basis<\/h2><p>Legislation cited on this page, linked to its official text (in Spanish):<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Royal Legislative Decree 1\/2010, consolidated text of the Spanish Companies Act<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Law 22\/2015 of 20 July, Spanish Audit Act<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Royal Decree 2\/2021, Regulation implementing the Spanish Audit Act<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1885-6627\" target=\"_blank\" rel=\"noopener\">Spanish Commercial Code (arts. 42 and 43, consolidated accounts)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-14621\" target=\"_blank\" rel=\"noopener\">Royal Decree 1159\/2010, Rules for the Preparation of Consolidated Annual Accounts<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">Royal Decree 806\/2026, dissolving the Spanish Parliament (lapse of Bill 121\/000075)<\/a><\/li><li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\" target=\"_blank\" rel=\"noopener\">ICAC: auditing regulations and Technical Auditing Standards (NIA-ES)<\/a><\/li><\/ul><p class=\"ca-note\">General information updated as at 13\/10\/2026. It does not replace an analysis of your specific case.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32b2422 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"32b2422\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">Related articles<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/year-end-inventory-count-audit\/\"><small>27\/10\/2026 \u00b7 Statutory audit<\/small><b>Year-end inventory count: how to prepare it for the audit<\/b><span>Read article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/mandatory-audit-thresholds-2026\/\"><small>08\/10\/2026 \u00b7 Statutory audit<\/small><b>Mandatory audits in 2026: current thresholds and special cases<\/b><span>Read article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/new-audit-thresholds-bill-lapses\/\"><small>08\/10\/2026 \u00b7 Statutory audit<\/small><b>New audit thresholds: the bill lapses and the current thresholds remain<\/b><span>Read article \u2192<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a0030da e-con-full ca-sec e-flex e-con e-parent\" data-id=\"a0030da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4307d52 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"4307d52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6b91bf8 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"6b91bf8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fb2e90 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"4fb2e90\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Related services<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b59bb7d ca-h2 elementor-widget elementor-widget-heading\" data-id=\"b59bb7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">You may also be interested in<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e3dafc5 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"e3dafc5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-dc40044 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"dc40044\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/public-sector-audit\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6daae02 elementor-widget elementor-widget-html\" data-id=\"6daae02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aa2a44 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"6aa2a44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Public sector audit<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-955500c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"955500c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Specialist audit in accordance with the auditing standards for the Spanish public sector (NIA-ES-SP).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e74afe0 elementor-widget elementor-widget-html\" data-id=\"e74afe0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Financial and accounting assistance to local authorities<\/span><span>Asset management for local authorities<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b678d1 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"8b678d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-2a2e016 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"2a2e016\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/special-reports\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48b9286 elementor-widget elementor-widget-html\" data-id=\"48b9286\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33643e2 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"33643e2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Special reports<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f926220 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"f926220\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>A wide range of special reports and assurance services tailored to your needs.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a9b578 elementor-widget elementor-widget-html\" data-id=\"3a9b578\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Review engagements (ISRE 2400)<\/span><span>Agreed-upon procedures (ISRS 4400)<\/span><span>Capital increases and reductions<\/span><span>Debt-to-equity conversions<\/span><span>Contributions in kind<\/span><span>Company conversions<\/span><span>Mergers and divisions<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e1ed2c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"5e1ed2c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-2201a17 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"2201a17\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/sustainability-assurance\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d2813b elementor-widget elementor-widget-html\" data-id=\"9d2813b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M11 20A7 7 0 014 13c0-5 4-9 16-9 0 12-4 16-9 16z\"\/><path d=\"M4 20c4-4 7-6 11-8\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd4d03f ca-card-t elementor-widget elementor-widget-heading\" data-id=\"fd4d03f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sustainability and non-financial information<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1baf3f6 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"1baf3f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Assurance of sustainability information in accordance with current regulations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8891430 elementor-widget elementor-widget-html\" data-id=\"8891430\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Sustainability reports (CSRD)<\/span><span>Non-financial information statement (Law 11\/2018)<\/span><span>Independent ESG assurance<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0037ba2 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"0037ba2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dca09e4 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"dca09e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-02458e7 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"02458e7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5b3e895 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"5b3e895\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Request a proposal for the audit of your annual accounts<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97470a6 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"97470a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Tell us about your situation and one of the firm&#8217;s auditors will contact you.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-743ee64 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"743ee64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3e3850 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"e3e3850\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/en\/contact\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Request a proposal \u2192<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5aed71 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"f5aed71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Audit of annual accounts, mandatory or voluntary, individual and consolidated, by a ROAC-registered firm (no. S1604) working throughout Spain.<\/p>\n","protected":false},"author":1,"featured_media":297,"parent":936,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-957","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Audit of Annual Accounts in Spain | Controlaudit<\/title>\n<meta name=\"description\" content=\"Audit of annual accounts, mandatory or voluntary, individual and consolidated, by a ROAC-registered firm (no. S1604) working throughout Spain.\" \/>\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\/en\/services\/annual-accounts-audit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Audit of Annual Accounts in Spain | Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Audit of annual accounts, mandatory or voluntary, individual and consolidated, by a ROAC-registered firm (no. S1604) working throughout Spain.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-audit\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-21T06:52:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/calendario-cuentas-anuales-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=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/annual-accounts-audit\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/annual-accounts-audit\\\/\",\"name\":\"Audit of Annual Accounts in Spain | Controlaudit\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/annual-accounts-audit\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/annual-accounts-audit\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/calendario-cuentas-anuales-nombramiento-auditor.jpg\",\"datePublished\":\"2026-10-14T07:15:05+00:00\",\"dateModified\":\"2026-10-21T06:52:54+00:00\",\"description\":\"Audit of annual accounts, mandatory or voluntary, individual and consolidated, by a ROAC-registered firm (no. S1604) working throughout Spain.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/annual-accounts-audit\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/annual-accounts-audit\\\/\"]}],\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#organization\"}},{\"@type\":\"ImageObject\",\"inLanguage\":\"en\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/annual-accounts-audit\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/calendario-cuentas-anuales-nombramiento-auditor.jpg\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/calendario-cuentas-anuales-nombramiento-auditor.jpg\",\"width\":1600,\"height\":1000,\"caption\":\"Trend chart drawn on paper beside a ruler and two pens\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/annual-accounts-audit\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Services\",\"item\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Audit of annual accounts\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/\",\"name\":\"Controlaudit\",\"description\":\"Auditores de cuentas en Espa\u00f1a\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":[\"Organization\",\"AccountingService\"],\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#organization\",\"name\":\"Controlaudit\",\"alternateName\":[\"ControlAudit\",\"Controlaudit Auditores\"],\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"en\"},\"image\":[{\"@type\":\"ImageObject\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icono-controlaudit.png\",\"width\":310,\"height\":310,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"en\"},{\"@type\":\"ImageObject\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"contentUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/logo-controlaudit-transparente.png\",\"width\":415,\"height\":96,\"caption\":\"Controlaudit Auditores Certificados\",\"inLanguage\":\"en\"}],\"legalName\":\"Controlaudit Auditores Certificados, S.L.\",\"description\":\"Audit firm registered with Spain's Official Register of Statutory Auditors (ROAC, no. S1604), serving clients throughout Spain. Statutory audit, grant audit, public sector audit, special reports, due diligence, valuations, expert evidence and sustainability.\",\"taxID\":\"B53821252\",\"vatID\":\"ESB53821252\",\"identifier\":[{\"@type\":\"PropertyValue\",\"propertyID\":\"ROAC\",\"name\":\"Registro Oficial de Auditores de Cuentas\",\"value\":\"S1604\"},{\"@type\":\"PropertyValue\",\"propertyID\":\"NIF\",\"value\":\"B53821252\"}],\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Avda. Maisonnave, 30, 1.\u00ba B\",\"postalCode\":\"03003\",\"addressLocality\":\"Alicante\",\"addressRegion\":\"Alicante\",\"addressCountry\":\"ES\"},\"hasMap\":\"https:\\\/\\\/www.google.com\\\/maps\\\/search\\\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante\",\"areaServed\":[{\"@type\":\"Country\",\"name\":\"Espa\u00f1a\"}],\"openingHoursSpecification\":[{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"09:00\",\"closes\":\"14:00\"},{\"@type\":\"OpeningHoursSpecification\",\"dayOfWeek\":[\"Monday\",\"Tuesday\",\"Wednesday\",\"Thursday\",\"Friday\"],\"opens\":\"16:00\",\"closes\":\"19:00\"}],\"contactPoint\":[{\"@type\":\"ContactPoint\",\"contactType\":\"customer service\",\"telephone\":\"+34 965 929 757\",\"email\":\"alicante.murcia@controlaudit.es\",\"areaServed\":\"ES\",\"availableLanguage\":[\"es\"]}],\"knowsLanguage\":[\"es\"],\"knowsAbout\":[\"Auditor\u00eda de cuentas\",\"Auditor\u00eda de cuentas anuales\",\"Auditor\u00eda de subvenciones\",\"Auditor\u00eda del sector p\u00fablico\",\"Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)\",\"Plan General de Contabilidad\",\"Ley 22\\\/2015 de Auditor\u00eda de Cuentas\",\"Due diligence\",\"Valoraci\u00f3n de empresas\",\"Planes de viabilidad\",\"Reestructuraci\u00f3n empresarial\",\"Pericial econ\u00f3mica\",\"Informes especiales mercantiles\",\"Estado de informaci\u00f3n no financiera\",\"Sostenibilidad corporativa\"],\"currenciesAccepted\":\"EUR\",\"paymentAccepted\":\"Transferencia bancaria\",\"hasOfferCatalog\":{\"@type\":\"OfferCatalog\",\"name\":\"Audit and advisory services\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/servicios\\\/\",\"itemListElement\":[{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/annual-accounts-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/annual-accounts-preparation\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/grant-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/special-reports\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/performance-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/services-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/public-sector-audit\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/due-diligence\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/business-valuation\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/viability-plans\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/expert-evidence\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/sustainability-assurance\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/corporate-strategy\\\/#service\"}},{\"@type\":\"Offer\",\"itemOffered\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/en\\\/services\\\/management-committees\\\/#service\"}}]}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Audit of Annual Accounts in Spain | Controlaudit","description":"Audit of annual accounts, mandatory or voluntary, individual and consolidated, by a ROAC-registered firm (no. S1604) working throughout Spain.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-audit\/","og_locale":"en_US","og_type":"website","og_title":"Audit of Annual Accounts in Spain | Controlaudit","og_description":"Audit of annual accounts, mandatory or voluntary, individual and consolidated, by a ROAC-registered firm (no. S1604) working throughout Spain.","og_url":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-audit\/","og_site_name":"Controlaudit","article_modified_time":"2026-10-21T06:52:54+00:00","og_image":[{"width":1600,"height":1000,"url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/calendario-cuentas-anuales-nombramiento-auditor.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-audit\/","url":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-audit\/","name":"Audit of Annual Accounts in Spain | Controlaudit","isPartOf":{"@id":"https:\/\/www.controlaudit.es\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-audit\/#primaryimage"},"image":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-audit\/#primaryimage"},"thumbnailUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/calendario-cuentas-anuales-nombramiento-auditor.jpg","datePublished":"2026-10-14T07:15:05+00:00","dateModified":"2026-10-21T06:52:54+00:00","description":"Audit of annual accounts, mandatory or voluntary, individual and consolidated, by a ROAC-registered firm (no. S1604) working throughout Spain.","breadcrumb":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-audit\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-audit\/"]}],"publisher":{"@id":"https:\/\/www.controlaudit.es\/en\/#organization"}},{"@type":"ImageObject","inLanguage":"en","@id":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-audit\/#primaryimage","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/calendario-cuentas-anuales-nombramiento-auditor.jpg","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/calendario-cuentas-anuales-nombramiento-auditor.jpg","width":1600,"height":1000,"caption":"Trend chart drawn on paper beside a ruler and two pens"},{"@type":"BreadcrumbList","@id":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-audit\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/www.controlaudit.es\/en\/"},{"@type":"ListItem","position":2,"name":"Services","item":"https:\/\/www.controlaudit.es\/en\/services\/"},{"@type":"ListItem","position":3,"name":"Audit of annual accounts"}]},{"@type":"WebSite","@id":"https:\/\/www.controlaudit.es\/en\/#website","url":"https:\/\/www.controlaudit.es\/en\/","name":"Controlaudit","description":"Auditores de cuentas en Espa\u00f1a","publisher":{"@id":"https:\/\/www.controlaudit.es\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.controlaudit.es\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":["Organization","AccountingService"],"@id":"https:\/\/www.controlaudit.es\/en\/#organization","name":"Controlaudit","alternateName":["ControlAudit","Controlaudit Auditores"],"url":"https:\/\/www.controlaudit.es\/en\/","logo":{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"en"},"image":[{"@type":"ImageObject","@id":"https:\/\/www.controlaudit.es\/en\/#\/schema\/logo\/image\/","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icono-controlaudit.png","width":310,"height":310,"caption":"Controlaudit Auditores Certificados","inLanguage":"en"},{"@type":"ImageObject","url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","contentUrl":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/logo-controlaudit-transparente.png","width":415,"height":96,"caption":"Controlaudit Auditores Certificados","inLanguage":"en"}],"legalName":"Controlaudit Auditores Certificados, S.L.","description":"Audit firm registered with Spain's Official Register of Statutory Auditors (ROAC, no. S1604), serving clients throughout Spain. Statutory audit, grant audit, public sector audit, special reports, due diligence, valuations, expert evidence and sustainability.","taxID":"B53821252","vatID":"ESB53821252","identifier":[{"@type":"PropertyValue","propertyID":"ROAC","name":"Registro Oficial de Auditores de Cuentas","value":"S1604"},{"@type":"PropertyValue","propertyID":"NIF","value":"B53821252"}],"telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","address":{"@type":"PostalAddress","streetAddress":"Avda. Maisonnave, 30, 1.\u00ba B","postalCode":"03003","addressLocality":"Alicante","addressRegion":"Alicante","addressCountry":"ES"},"hasMap":"https:\/\/www.google.com\/maps\/search\/?api=1&query=Avenida%20Maisonnave%2030%2C%2003003%20Alicante","areaServed":[{"@type":"Country","name":"Espa\u00f1a"}],"openingHoursSpecification":[{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"09:00","closes":"14:00"},{"@type":"OpeningHoursSpecification","dayOfWeek":["Monday","Tuesday","Wednesday","Thursday","Friday"],"opens":"16:00","closes":"19:00"}],"contactPoint":[{"@type":"ContactPoint","contactType":"customer service","telephone":"+34 965 929 757","email":"alicante.murcia@controlaudit.es","areaServed":"ES","availableLanguage":["es"]}],"knowsLanguage":["es"],"knowsAbout":["Auditor\u00eda de cuentas","Auditor\u00eda de cuentas anuales","Auditor\u00eda de subvenciones","Auditor\u00eda del sector p\u00fablico","Normas Internacionales de Auditor\u00eda adaptadas para su aplicaci\u00f3n en Espa\u00f1a (NIA-ES)","Plan General de Contabilidad","Ley 22\/2015 de Auditor\u00eda de Cuentas","Due diligence","Valoraci\u00f3n de empresas","Planes de viabilidad","Reestructuraci\u00f3n empresarial","Pericial econ\u00f3mica","Informes especiales mercantiles","Estado de informaci\u00f3n no financiera","Sostenibilidad corporativa"],"currenciesAccepted":"EUR","paymentAccepted":"Transferencia bancaria","hasOfferCatalog":{"@type":"OfferCatalog","name":"Audit and advisory services","url":"https:\/\/www.controlaudit.es\/en\/servicios\/","itemListElement":[{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/annual-accounts-preparation\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/grant-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/special-reports\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/performance-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/services-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/public-sector-audit\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/due-diligence\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/business-valuation\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/viability-plans\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/expert-evidence\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/sustainability-assurance\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/corporate-strategy\/#service"}},{"@type":"Offer","itemOffered":{"@id":"https:\/\/www.controlaudit.es\/en\/services\/management-committees\/#service"}}]}}]}},"_links":{"self":[{"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/pages\/957","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/comments?post=957"}],"version-history":[{"count":0,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/pages\/957\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/pages\/936"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/media\/297"}],"wp:attachment":[{"href":"https:\/\/www.controlaudit.es\/en\/wp-json\/wp\/v2\/media?parent=957"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}