{"id":960,"date":"2026-10-14T09:15:05","date_gmt":"2026-10-14T07:15:05","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=960"},"modified":"2026-10-21T08:52:51","modified_gmt":"2026-10-21T06:52:51","slug":"special-reports","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/en\/services\/special-reports\/","title":{"rendered":"Special reports"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"960\" class=\"elementor elementor-960 elementor-28\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-53ad81d e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"53ad81d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-00985f0 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"00985f0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0929a4c e-con-full ca-split e-flex e-con e-parent\" data-id=\"0929a4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-94ba02d e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"94ba02d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bcea45 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"2bcea45\" 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; Special reports<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b13705 elementor-widget elementor-widget-html\" data-id=\"9b13705\" 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-3689261 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"3689261\" 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\">Special reports<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ecdd8cd ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"ecdd8cd\" 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>Auditor&#8217;s reports required by company law in corporate transactions, review engagements and agreed-upon procedures, issued by an audit firm registered with Spain&#8217;s Official Register of Statutory Auditors (ROAC).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-913092e e-con-full ca-btns e-flex e-con e-parent\" data-id=\"913092e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ab3b8a3 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"ab3b8a3\" 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-af99cf5 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"af99cf5\" 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-e87fc85 elementor-widget elementor-widget-html\" data-id=\"e87fc85\" 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 RDL 5\/2023<\/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-b5f0d74 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"b5f0d74\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-b08d96d e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"b08d96d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-277d481 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"277d481\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-86c2f3f e-con-full ca-toc e-flex e-con e-parent\" data-id=\"86c2f3f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-761b711 elementor-widget elementor-widget-html\" data-id=\"761b711\" 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-837dd25 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"837dd25\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6abc3d9 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"6abc3d9\" 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-ae8f571 elementor-widget elementor-widget-html\" data-id=\"ae8f571\" 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>Special reports are engagements performed by an auditor other than the audit of the annual accounts. Some are required by law in corporate transactions, such as the audited balance sheet for a capital reduction to offset losses (art. 323 of the Spanish Companies Act, LSC) or the auditor's certificate on the receivables being offset in a public limited company (sociedad an\u00f3nima) (art. 301.3 LSC). Others are commissioned voluntarily, such as review engagements (ISRE 2400) and agreed-upon procedures (ISRS 4400). The latter are not audits of accounts and cannot be presented as such (art. 2 of the RLAC).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad7b4f3 elementor-widget elementor-widget-html\" data-id=\"ad7b4f3\" 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-1c6de74 elementor-widget elementor-widget-html\" data-id=\"1c6de74\" 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>We provide <strong>special reports and assurance services<\/strong> in three main groups.<\/p><ul><li><strong>Reports required by company law<\/strong> in capital transactions and structural changes: capital increases and reductions, debt-to-equity conversions, contributions in kind, conversions, mergers and divisions.<\/li><li><strong>Review and agreed-upon procedures engagements<\/strong>, performed in accordance with IAASB international standards.<\/li><li><strong>Reports supplementary to the auditor's report<\/strong> requested by regulators, financial institutions or the rules of a public grant.<\/li><\/ul><p>It is important to distinguish the level of assurance provided by each engagement:<\/p><ul><li>In an <strong>audit<\/strong> of a balance sheet or a specific statement, the auditor provides reasonable assurance (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">art. 4.2 LAC<\/a>).<\/li><li>In a <strong>review engagement<\/strong>, the assurance is limited and the conclusion is expressed in negative form: \u00abnothing has come to our attention\u2026\u00bb.<\/li><li>In <strong>agreed-upon procedures<\/strong>, the auditor provides no assurance: they perform the agreed procedures and describe the findings, and the user draws their own conclusions.<\/li><\/ul><p><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Art. 2.5 of the RLAC<\/a> prohibits presenting these last two types of engagement as auditor's reports on accounts.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8476791 elementor-widget elementor-widget-html\" data-id=\"8476791\" 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>Public limited companies increasing their capital by offsetting receivables held by shareholders or third parties.<\/li><li>Companies reducing capital to restore their equity position after losses, or increasing capital out of reserves.<\/li><li>Companies undergoing conversion, merger or division that need an audited balance sheet or an expert's report.<\/li><li>Companies applying for grants of more than \u20ac30,000 that must show they comply with supplier payment deadlines.<\/li><li>Entities asked by a bank, an investor or their parent company for a review of interim statements or verification of specific items.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8975e94 elementor-widget elementor-widget-html\" data-id=\"8975e94\" 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 company law cases are set out in the <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">consolidated text of the Spanish Companies Act<\/a> and, for conversions, mergers and divisions, in Book One of <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2023-15135\" target=\"_blank\" rel=\"noopener\">Royal Decree-Law 5\/2023<\/a>, which governs structural changes.<\/p><p>The legislation determines <strong>who may issue the report<\/strong>:<\/p><ul><li>In some cases it must be the <strong>company's auditor<\/strong>, or one appointed by the Companies Register or by the directors if the company has no auditor (arts. 301.3, 303.2 and 323 LSC).<\/li><li>In others, an <strong>independent expert<\/strong> appointed by the registrar is required who, when pre-emption rights are excluded in a public limited company, must be someone other than the company's auditor (art. 308.2.a LSC).<\/li><li>For convertible bonds, the report is issued by an <strong>auditor other than<\/strong> the company's auditor, appointed by the Companies Register (art. 414.2 LSC).<\/li><\/ul><p>The balance sheets on which the transaction is based are subject to a <strong>maximum age<\/strong>: six months for a capital increase out of reserves and for a reduction to offset losses. In a merger, the last annual balance sheet may be used if it was closed within the six months preceding the merger plan (art. 43 RDL 5\/2023).<\/p><p>Review engagements and agreed-upon procedures are governed by IAASB international standards and not by 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>, as they are not audits of accounts (art. 2.3 RLAC).<\/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\">Capital increase by offsetting receivables in a public limited company<\/th><td>Art. 301.3 LSC<\/td><td>Certificate from the company's auditor confirming the accuracy of the information on the receivables. If there is no auditor, the Companies Register appoints one. In a private limited company (sociedad limitada) the directors' report is sufficient (art. 301.2)<\/td><\/tr><tr><th scope=\"row\">Capital increase out of reserves<\/th><td>Art. 303.2 LSC<\/td><td>Balance sheet approved by the general meeting, no more than six months old, audited by the company's auditor or by one appointed by the Companies Register<\/td><\/tr><tr><th scope=\"row\">Capital reduction to offset losses<\/th><td>Art. 323 LSC<\/td><td>Balance sheet no more than six months old, audited by the auditor. If the company is not required to be audited, the directors appoint one<\/td><\/tr><tr><th scope=\"row\">Contributions in kind in a public limited company<\/th><td>Arts. 67 and 69 LSC<\/td><td>Report by an independent expert appointed by the registrar, except in the cases listed in art. 69<\/td><\/tr><tr><th scope=\"row\">Exclusion of pre-emption rights in a public limited company<\/th><td>Art. 308.2.a) LSC<\/td><td>Report by an independent expert, other than the company's auditor, appointed by the Companies Register<\/td><\/tr><tr><th scope=\"row\">Conversion<\/th><td>Arts. 20.3 and 22 RDL 5\/2023<\/td><td>Auditor's report on the balance sheet if the company is required to be audited. An expert is only needed if it converts into a public limited company or a partnership limited by shares<\/td><\/tr><tr><th scope=\"row\">Merger and division<\/th><td>Arts. 41, 43, 44 and 63 RDL 5\/2023<\/td><td>Merger balance sheet audited by the auditor if there is an audit requirement. Experts' report where a public limited company or a partnership limited by shares is involved<\/td><\/tr><tr><th scope=\"row\">Grants of more than \u20ac30,000<\/th><td>Art. 13.3 bis Law 38\/2003<\/td><td>Companies that cannot present an abridged profit and loss account prove their payment periods with an auditor's certificate or an agreed-upon procedures report<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f0e489 elementor-widget elementor-widget-html\" data-id=\"7f0e489\" 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>Review engagements (ISRE 2400)<\/h3><p>Review of complete or interim financial statements through enquiries and analytical procedures, providing limited assurance. Useful for banks, investors and parent companies.<\/p><\/div><div><h3>Agreed-upon procedures (ISRS 4400)<\/h3><p>We perform the specific procedures agreed with you or set out in grant rules, and report the findings without expressing an opinion. Used, for example, to evidence payment periods, meet loan conditions (covenants) or check specific items.<\/p><\/div><div><h3>Capital increases and reductions<\/h3><p>Audit of the balance sheet on which a capital increase out of reserves (art. 303.2 LSC) or a reduction to offset losses (art. 323 LSC) is based, within the six-month period.<\/p><\/div><div><h3>Debt-to-equity conversions<\/h3><p>Auditor's certificate on the accuracy of the information on the receivables to be offset, checked against the accounting records (art. 301.3 LSC), for inclusion in the public deed.<\/p><\/div><div><h3>Contributions in kind<\/h3><p>Independent expert's report on the valuation of the assets contributed to a public limited company, when the registrar appoints us (arts. 67 to 69 LSC).<\/p><\/div><div><h3>Company conversions<\/h3><p>Auditor's report on the conversion balance sheet and, if the company converts into a public limited company, valuation of the contributions in kind (arts. 20 and 22 RDL 5\/2023).<\/p><\/div><div><h3>Mergers and divisions<\/h3><p>Audit of the merger or division balance sheet and, when the registrar appoints us, an independent expert's report on the plan (arts. 41 to 44 and 63 RDL 5\/2023).<\/p><\/div><div><h3>Reports supplementary to the auditor's report<\/h3><p>Additional certificates requested by regulators, banks or grant rules.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-732eb7b elementor-widget elementor-widget-html\" data-id=\"732eb7b\" 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>Analysis of the transaction<\/h3><p>We identify the applicable rule, which report is needed and who must issue it: the company's auditor, one appointed by the Companies Register or an independent expert. We do this within two or three days.<\/p><\/li><li><b>02<\/b><h3>Appointment and engagement<\/h3><p>We sign the engagement or advise you on requesting an appointment from the Companies Register, and we check that there are no incompatibilities.<\/p><\/li><li><b>03<\/b><h3>Fieldwork<\/h3><p>We review the balance sheet or the information covered by the report and the supporting documentation. This usually takes one to four weeks, depending on the scope.<\/p><\/li><li><b>04<\/b><h3>Draft and representations<\/h3><p>We discuss the draft with the directors and obtain the representation letter.<\/p><\/li><li><b>05<\/b><h3>Issue<\/h3><p>We issue the report in time for the general meeting to be called or for the deed to be signed, taking into account the maximum age of the balance sheet.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4808e46 elementor-widget elementor-widget-html\" data-id=\"4808e46\" 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>Proposed resolution or description of the planned transaction<\/li><li>Reference balance sheet and trial balance at that date<\/li><li>Directors' report, where required by law<\/li><li>Details of the receivables being offset, with contracts, invoices and supporting documents<\/li><li>Appraisals or valuations of the assets contributed<\/li><li>Conversion, merger or division plan<\/li><li>Latest annual accounts and, where applicable, the auditor's report<\/li><li>For agreed-upon procedures, the list of agreed procedures or the rules of the call for applications<\/li><\/ul><\/div><div><h3>What you will receive<\/h3><ul><li>Auditor's report or certificate in the terms required by the applicable rule, ready for inclusion in the public deed<\/li><li>Review report with a conclusion expressed in negative form<\/li><li>Agreed-upon procedures report describing the procedures and findings<\/li><li>Independent expert's report, when the Companies Register appoints us<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f26a02 elementor-widget elementor-widget-html\" data-id=\"8f26a02\" 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-51b8c89 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"51b8c89\" 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-8561\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8561\" 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\">Do I need an auditor's report to increase capital by offsetting receivables in a private limited company?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8561\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8561\"><p>Under art. 301 of the Spanish Companies Act (LSC), no. In a private limited company (sociedad limitada) the receivables must be fully liquid and due, and a directors&#8217; report stating that they agree with the accounting records is sufficient. The auditor&#8217;s certificate is mandatory in a public limited company (sociedad an\u00f3nima) (art. 301.3 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-8562\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8562\" 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 is the difference between a review engagement and an audit?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8562\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-8562\"><p>An audit provides reasonable assurance and ends in an opinion. A review is based mainly on enquiries and analytical procedures, provides limited assurance and its conclusion is negative: nothing has been found to suggest that the information is not correct. It is quicker, but it does not replace an audit where the law requires one.<\/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-8563\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-8563\" 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 our own auditor issue the report, or does it have to be someone else?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8563\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-8563\"><p>It depends on the transaction. The certificate on receivables, the balance sheet for a capital increase out of reserves, the balance sheet for a reduction to offset losses and the merger balance sheet are a matter for the company&#8217;s auditor, if it has one. By contrast, when pre-emption rights are excluded in a public limited company the expert must be someone other than the auditor (art. 308.2.a LSC), and for convertible bonds a different auditor is also required (art. 414.2 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-8564\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-8564\" 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 old can the balance sheet for the transaction be?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8564\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-8564\"><p>For a capital increase out of reserves and for a reduction to offset losses, no more than six months before the resolution (arts. 303.2 and 323 LSC). In a merger, the last annual balance sheet may be used if it was closed within the six months preceding the merger plan; otherwise, a balance sheet closed after the first day of the third month preceding the plan must be prepared (art. 43 RDL 5\/2023). In a conversion, the balance sheet must be closed within the six months preceding the general meeting.<\/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-8565\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-8565\" 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\">My company is not audited and wants to reduce capital to offset losses. What should I do?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8565\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-8565\"><p>The balance sheet must still be audited by an auditor. If the company is not required to have its accounts audited, art. 323 LSC allows the directors themselves to appoint the auditor. The balance sheet and the report are included in the public deed of reduction.<\/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-8566\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-8566\" 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\">I am applying for a grant of more than \u20ac30,000. Do I need an auditor's report?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8566\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-8566\"><p>If your company cannot present an abridged profit and loss account, it must show that it complies with supplier payment deadlines. It can do so with an auditor&#8217;s certificate based on the audited notes or, if that is not possible, with an agreed-upon procedures report (art. 13.3 bis of the Spanish General Grants Act, Law 38\/2003). Companies that can present an abridged profit and loss account may provide a statement from the board of directors.<\/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\":\"Do I need an auditor's report to increase capital by offsetting receivables in a private limited company?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Under art. 301 of the Spanish Companies Act (LSC), no. In a private limited company (sociedad limitada) the receivables must be fully liquid and due, and a directors&#8217; report stating that they agree with the accounting records is sufficient. The auditor&#8217;s certificate is mandatory in a public limited company (sociedad an\\u00f3nima) (art. 301.3 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What is the difference between a review engagement and an audit?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>An audit provides reasonable assurance and ends in an opinion. A review is based mainly on enquiries and analytical procedures, provides limited assurance and its conclusion is negative: nothing has been found to suggest that the information is not correct. It is quicker, but it does not replace an audit where the law requires one.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can our own auditor issue the report, or does it have to be someone else?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>It depends on the transaction. The certificate on receivables, the balance sheet for a capital increase out of reserves, the balance sheet for a reduction to offset losses and the merger balance sheet are a matter for the company&#8217;s auditor, if it has one. By contrast, when pre-emption rights are excluded in a public limited company the expert must be someone other than the auditor (art. 308.2.a LSC), and for convertible bonds a different auditor is also required (art. 414.2 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How old can the balance sheet for the transaction be?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>For a capital increase out of reserves and for a reduction to offset losses, no more than six months before the resolution (arts. 303.2 and 323 LSC). In a merger, the last annual balance sheet may be used if it was closed within the six months preceding the merger plan; otherwise, a balance sheet closed after the first day of the third month preceding the plan must be prepared (art. 43 RDL 5\\\/2023). In a conversion, the balance sheet must be closed within the six months preceding the general meeting.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"My company is not audited and wants to reduce capital to offset losses. What should I do?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The balance sheet must still be audited by an auditor. If the company is not required to have its accounts audited, art. 323 LSC allows the directors themselves to appoint the auditor. The balance sheet and the report are included in the public deed of reduction.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"I am applying for a grant of more than \\u20ac30,000. Do I need an auditor's report?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>If your company cannot present an abridged profit and loss account, it must show that it complies with supplier payment deadlines. It can do so with an auditor&#8217;s certificate based on the audited notes or, if that is not possible, with an agreed-upon procedures report (art. 13.3 bis of the Spanish General Grants Act, Law 38\\\/2003). Companies that can present an abridged profit and loss account may provide a statement from the board of directors.<\\\/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-37d1d86 elementor-widget elementor-widget-html\" data-id=\"37d1d86\" 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-2023-15135\" target=\"_blank\" rel=\"noopener\">Royal Decree-Law 5\/2023 (Book One: structural changes of commercial companies)<\/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 (art. 2)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2003-20977\" target=\"_blank\" rel=\"noopener\">Law 38\/2003 of 17 November, Spanish General Grants Act (art. 13.3 bis)<\/a><\/li><li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\" target=\"_blank\" rel=\"noopener\">ICAC: auditing regulations<\/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-b1785b1 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"b1785b1\" 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\/inactive-companies-not-filing-accounts\/\"><small>20\/10\/2026 \u00b7 Distressed companies and corporate transactions<\/small><b>Almost two million inactive companies that do not file accounts: what their directors risk<\/b><span>Read article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/alicante-footwear-viability-restructuring\/\"><small>05\/10\/2026 \u00b7 Distressed companies and corporate transactions<\/small><b>Footwear crisis in Elche and Elda: financial indicators for acting in time<\/b><span>Read article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/en\/blog\/auditor-report-capital-increase-debt-conversion\/\"><small>02\/10\/2026 \u00b7 Distressed companies and corporate transactions<\/small><b>Capital increase by offsetting receivables: the auditor&#8217;s report under art. 301 LSC<\/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-da13cdf e-con-full ca-sec e-flex e-con e-parent\" data-id=\"da13cdf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3119b88 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"3119b88\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8ccd470 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"8ccd470\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5a21081 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"5a21081\" 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-3c2a718 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"3c2a718\" 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-affd010 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"affd010\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-997c49b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"997c49b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/annual-accounts-audit\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7a7509 elementor-widget elementor-widget-html\" data-id=\"a7a7509\" 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 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4c06f9 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"b4c06f9\" 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\">Audit of annual accounts<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-810eeea ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"810eeea\" 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>We audit financial statements to the highest standards of quality and professional rigour.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c5ef24 elementor-widget elementor-widget-html\" data-id=\"8c5ef24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Mandatory audit<\/span><span>Voluntary audit<\/span><span>Consolidated accounts<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7f0f26 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"d7f0f26\" 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-9889c78 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"9889c78\" 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-b88e714 elementor-widget elementor-widget-html\" data-id=\"b88e714\" 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-74ac440 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"74ac440\" 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-88cbb91 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"88cbb91\" 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-e23393d elementor-widget elementor-widget-html\" data-id=\"e23393d\" 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-6c163e1 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"6c163e1\" 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-bf8bf05 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"bf8bf05\" 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-bbe77ab elementor-widget elementor-widget-html\" data-id=\"bbe77ab\" 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-ee564b1 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ee564b1\" 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-4451f38 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"4451f38\" 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-b45e70b elementor-widget elementor-widget-html\" data-id=\"b45e70b\" 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-56a923c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"56a923c\" 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-aa7a84d e-con-full ca-cta e-flex e-con e-parent\" data-id=\"aa7a84d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-78c4a8d e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"78c4a8d\" 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-f4ea2a1 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"f4ea2a1\" 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 special reports<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fcd4e16 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"fcd4e16\" 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-7e4b2ac e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"7e4b2ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3cdc17e ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"3cdc17e\" 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-6880ea5 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"6880ea5\" 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>Special auditor&#8217;s reports for capital increases and reductions, debt-to-equity swaps, conversions and mergers. Reviews and agreed-upon procedures.<\/p>\n","protected":false},"author":1,"featured_media":776,"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-960","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>Special Auditor&#039;s Reports in Spain | Controlaudit<\/title>\n<meta name=\"description\" content=\"Special auditor&#039;s reports for capital increases and reductions, debt-to-equity swaps, conversions and mergers. 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