{"id":970,"date":"2026-10-14T09:15:05","date_gmt":"2026-10-14T07:15:05","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=970"},"modified":"2026-10-21T08:52:41","modified_gmt":"2026-10-21T06:52:41","slug":"management-committees","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/en\/services\/management-committees\/","title":{"rendered":"Participation in management committees"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"970\" class=\"elementor elementor-970 elementor-38\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4e47dd4 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"4e47dd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-237b277 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"237b277\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9985878 e-con-full ca-split e-flex e-con e-parent\" data-id=\"9985878\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6fa9663 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"6fa9663\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-334788e ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"334788e\" 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; Participation in management committees<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9af54db elementor-widget elementor-widget-html\" data-id=\"9af54db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Decide <b>03<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12cfd80 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"12cfd80\" 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\">Participation in management committees<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-20db09c ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"20db09c\" 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 sit on your management committee to provide economic and financial analysis, monitoring of objectives and independent judgement, without replacing those who make the decisions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e9559b e-con-full ca-btns e-flex e-con e-parent\" data-id=\"4e9559b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15bdf40 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"15bdf40\" 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-e7fa2b4 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"e7fa2b4\" 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-85884c2 elementor-widget elementor-widget-html\" data-id=\"85884c2\" 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>Decide<\/b><\/div><div><small>Coverage<\/small><b>Throughout Spain<\/b><\/div><div><small>Framework<\/small><b>LSC \u00b7 LAC<\/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-fcd6c6c e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"fcd6c6c\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-d2614dd e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"d2614dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-2cf317b e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"2cf317b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5415dc9 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"5415dc9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-65f3a45 elementor-widget elementor-widget-html\" data-id=\"65f3a45\" 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-248938e e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"248938e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-10209d5 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"10209d5\" 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-4d3fb2a elementor-widget elementor-widget-html\" data-id=\"4d3fb2a\" 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>This is a technical support service for management: on a regular basis we prepare and analyse economic, financial and operational information, take part in the management committee, measure the degree to which objectives are being met and propose measures to correct deviations, which are recorded in minutes. Decisions always rest with management and the board of directors. That is why we do not provide this service to entities we audit: art. 14.2 of the Spanish Audit Act (Law 22\/2015) requires the auditor to refrain from taking part in the management or decision-making of the audited entity.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cae26c elementor-widget elementor-widget-html\" data-id=\"9cae26c\" 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-0986ec0 elementor-widget elementor-widget-html\" data-id=\"0986ec0\" 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>The management committee is the regular meeting at which senior management and area heads review how the company is doing and decide what to do. In many SMEs and family businesses this forum exists but lacks method: there is no reliable dashboard, figures arrive late and decisions are not followed up. Our service consists of <strong>bringing a professional from the firm onto the committee as a technical adviser<\/strong>, with three roles: preparing and explaining the information, providing an external, objective view, and ensuring that decisions are documented and reviewed.<\/p><p>At each meeting the company's <strong>economic and financial performance<\/strong> (sales, margins, costs, cash and borrowings) is monitored in detail, compared with the objectives set for each area, and deviations are analysed. The aim is to maximise profitability, <em>cash flow<\/em> and profit. Each meeting produces <strong>progress minutes<\/strong> setting out the company's position, the degree to which objectives have been achieved and the measures proposed to get back on course in areas with deviations, with owners and dates.<\/p><p>We bring the experience of an audit firm registered with Spain's Official Register of Statutory Auditors (ROAC): we know how to read financial statements, spot warning signs in time and translate them into decisions. But <strong>we do not replace management<\/strong>. We propose and analyse; the company decides and is accountable. This service builds on the dashboard we design under <a href=\"\/en\/services\/corporate-strategy\/\">corporate strategy and control systems<\/a> and on the budgetary control of the <a href=\"\/en\/services\/performance-audit\/\">performance audit<\/a>.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba3921b elementor-widget elementor-widget-html\" data-id=\"ba3921b\" 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>SMEs and family businesses whose managing director wants a regular second technical opinion without hiring a full-time finance director.<\/li><li>Growing companies that need to move from informal meetings to a committee with information, objectives and minutes.<\/li><li>Companies undergoing restructuring or facing cash pressures that must track a viability plan month by month.<\/li><li>Companies going through generational succession in which the new management wants support during the transition.<\/li><li>Companies backed by investors or family offices that require orderly monitoring of business performance.<\/li><li>Boards of directors that want to improve the quality of the information they receive from management.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f05b1c elementor-widget elementor-widget-html\" data-id=\"7f05b1c\" 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><strong>Who decides.<\/strong> The management committee is not a corporate body: decisions are taken by the directors and, where applicable, by the executives to whom they delegate. Art. 225 of the Spanish Companies Act (LSC) requires directors to act with the diligence of an orderly businessperson, devote adequate time and take the measures necessary for the proper management and control of the company, and recognises their right and duty to obtain the information they need. Art. 249 bis LSC prevents the board from delegating, among other things, the setting of general policies and strategies and the supervision of executives. An external adviser provides information and analysis but does not take on those responsibilities.<\/p><p><strong>Warning signs the committee must watch.<\/strong> A good dashboard detects in time situations with legal consequences, for example losses that reduce equity to below half of the share capital, a ground for dissolution under art. 363.1.e) LSC, or actual insolvency, which requires filing for insolvency proceedings within two months of becoming aware of it (art. 5.1 of the Spanish Consolidated Insolvency Act).<\/p><p><strong>Independence.<\/strong> Art. 14.2 of the Spanish Audit Act (Law 22\/2015) requires statutory auditors and audit firms, and anyone who can influence the outcome of the audit, to <strong>refrain from taking part in any way in the management or decision-making of the audited entity<\/strong>. In addition, art. 16.1.a).1.\u00ba treats as incompatible being an executive of the audited entity or acting as head of its finance function or of supervision or internal control. That is why, before accepting the engagement, we check that we do not audit the company or any entity with which it has a control relationship, and we do not provide this service to our audit clients.<\/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\">Directors' duty of care<\/th><td>Art. 225 LSC<\/td><td>They must take measures for proper management and control and obtain adequate information<\/td><\/tr><tr><th scope=\"row\">General policies and strategies in companies with a board<\/th><td>Art. 249 bis LSC<\/td><td>Non-delegable power of the board; the external adviser does not decide<\/td><\/tr><tr><th scope=\"row\">Equity below half of the share capital<\/th><td>Art. 363.1.e) LSC<\/td><td>Ground for dissolution, unless the capital is increased or reduced or insolvency proceedings are required<\/td><\/tr><tr><th scope=\"row\">Actual insolvency<\/th><td>Art. 5.1 TRLC (RDLeg 1\/2020)<\/td><td>Filing for insolvency within the following two months<\/td><\/tr><tr><th scope=\"row\">The company is an audit client of the firm<\/th><td>Arts. 14.2 and 16.1.a).1.\u00ba Law 22\/2015<\/td><td>The auditor cannot take part in management or decision-making: service not available<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df58fc8 elementor-widget elementor-widget-html\" data-id=\"df58fc8\" 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 is included<\/h2><\/div><div class=\"ca-inc\"><div><h3>Preparing the information<\/h3><p>Before each committee meeting we review the monthly or quarterly close, the profit and loss account by area, cash and borrowings, and prepare a short report on significant variances.<\/p><\/div><div><h3>Dashboard<\/h3><p>We design or refine the key indicators (sales, margin, overheads, average collection and payment periods, forecast cash) so that the committee always works with the same metrics.<\/p><\/div><div><h3>Attending meetings<\/h3><p>A professional from the firm takes part in the committee, explains the figures, raises questions and puts forward alternatives, leaving the decision to management.<\/p><\/div><div><h3>Progress minutes<\/h3><p>We draft the minutes setting out the company's position, the degree to which objectives have been achieved, deviations and proposed measures, with owners and dates, for review at the next meeting.<\/p><\/div><div><h3>Budget and plan monitoring<\/h3><p>We compare actual figures with the budget and monitor the strategic, operational or viability plans approved by the company.<\/p><\/div><div><h3>Early warnings<\/h3><p>We flag risk indicators in good time: deteriorating margins, liquidity pressures, breaches of financial covenants or an imbalance in equity.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-163e8ff elementor-widget elementor-widget-html\" data-id=\"163e8ff\" 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>Independence and scope analysis<\/h3><p>We check that there are no incompatibilities and agree with management the objectives of the service, the areas covered and the frequency. Indicative timing: 1-2 weeks.<\/p><\/li><li><b>02<\/b><h3>Diagnosis of the available information<\/h3><p>We review the accounting system, the reports already produced and their reliability, and propose the dashboard. Indicative timing: 2-4 weeks.<\/p><\/li><li><b>03<\/b><h3>Setting objectives<\/h3><p>Objectives by area for the year are defined with management, based on the budget or business plan.<\/p><\/li><li><b>04<\/b><h3>Regular committee meetings<\/h3><p>Usually monthly or quarterly, depending on the company's size and situation; in restructurings, more frequent meetings may be advisable. Each meeting ends with its minutes.<\/p><\/li><li><b>05<\/b><h3>Annual review<\/h3><p>At year-end we assess overall achievement, adjust the indicators and set the objectives for the following year.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-102d957 elementor-widget elementor-widget-html\" data-id=\"102d957\" 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>Periodic trial balances and profit and loss accounts<\/li><li>Annual budget or business plan<\/li><li>Cash flow forecasts and bank positions<\/li><li>Details of credit facilities, loans and financial commitments<\/li><li>Sales reports by customer, product or channel<\/li><li>Organisation chart and the person responsible for each area<\/li><li>Minutes or decisions of previous committee meetings, if any<\/li><li>Current viability or restructuring plan, where applicable<\/li><\/ul><\/div><div><h3>What you will receive<\/h3><ul><li>Dashboard with key indicators by area<\/li><li>Economic and financial report before each committee meeting<\/li><li>Progress minutes for each meeting with proposed measures<\/li><li>Annual report on the monitoring of objectives<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fac1af4 elementor-widget elementor-widget-html\" data-id=\"fac1af4\" 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-73c42dd ca-faq elementor-widget elementor-widget-accordion\" data-id=\"73c42dd\" 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-1211\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1211\" 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 is this different from hiring a finance director?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1211\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1211\"><p>A finance director is part of the organisation and takes management decisions. Our service is external and periodic: we provide analysis, method and an independent view at the key meetings, without taking on executive functions. It is a common option for companies that cannot yet justify a full-time position.<\/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-1212\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1212\" 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 often are committee meetings held?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1212\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1212\"><p>Most commonly, a monthly or quarterly meeting linked to the accounting close for the period. In situations of cash pressure or restructuring, more frequent meetings may be advisable for a time. The frequency is agreed at the outset and reviewed every 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-1213\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1213\" 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\">Who makes the decisions?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1213\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1213\"><p>Always the company&#8217;s management and board of directors. We propose measures, analyse their effects and record them in the minutes, but the decision and the responsibility lie with the directors, in accordance with the Spanish Companies Act.<\/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-1214\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1214\" 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 you take part in the committee if you are our auditors?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1214\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1214\"><p>No. The Spanish Audit Act requires the auditor to refrain from taking part in any way in the management or decision-making of the audited entity. If we are your auditors, we will suggest other compatible services or advise you to find another adviser for the committee.<\/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-1215\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1215\" 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 do the progress minutes record?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1215\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1215\"><p>The company&#8217;s economic and financial position, the degree to which each area&#8217;s objectives have been achieved, the deviations identified and the measures proposed to correct them, with an owner and a date. At the next meeting, what has been done is reviewed.<\/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-1216\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1216\" 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 my accounts need to be up to date to start?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1216\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1216\"><p>It is advisable. If the monthly closes are not reliable, the first step of the service is to put them in order and set a closing calendar, because a committee working with out-of-date or incorrect figures makes worse decisions.<\/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-1217\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1217\" 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\">Does the service help to detect solvency problems?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1217\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1217\"><p>Yes. Regular monitoring of cash, borrowings and equity makes it possible to anticipate situations such as losses that reduce equity to below half of the share capital, or difficulties in meeting payments, which have legal consequences and must be addressed as soon as possible.<\/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\":\"How is this different from hiring a finance director?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>A finance director is part of the organisation and takes management decisions. Our service is external and periodic: we provide analysis, method and an independent view at the key meetings, without taking on executive functions. It is a common option for companies that cannot yet justify a full-time position.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"How often are committee meetings held?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Most commonly, a monthly or quarterly meeting linked to the accounting close for the period. In situations of cash pressure or restructuring, more frequent meetings may be advisable for a time. The frequency is agreed at the outset and reviewed every year.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Who makes the decisions?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Always the company&#8217;s management and board of directors. We propose measures, analyse their effects and record them in the minutes, but the decision and the responsibility lie with the directors, in accordance with the Spanish Companies Act.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Can you take part in the committee if you are our auditors?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. The Spanish Audit Act requires the auditor to refrain from taking part in any way in the management or decision-making of the audited entity. If we are your auditors, we will suggest other compatible services or advise you to find another adviser for the committee.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"What do the progress minutes record?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>The company&#8217;s economic and financial position, the degree to which each area&#8217;s objectives have been achieved, the deviations identified and the measures proposed to correct them, with an owner and a date. At the next meeting, what has been done is reviewed.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Do my accounts need to be up to date to start?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>It is advisable. If the monthly closes are not reliable, the first step of the service is to put them in order and set a closing calendar, because a committee working with out-of-date or incorrect figures makes worse decisions.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Does the service help to detect solvency problems?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Yes. Regular monitoring of cash, borrowings and equity makes it possible to anticipate situations such as losses that reduce equity to below half of the share capital, or difficulties in meeting payments, which have legal consequences and must be addressed as soon as possible.<\\\/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-3321148 elementor-widget elementor-widget-html\" data-id=\"3321148\" 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:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Spanish Audit Act (Law 22\/2015), arts. 14 and 16<\/a><\/li><li><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, arts. 225, 249 bis and 363<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-4859\" target=\"_blank\" rel=\"noopener\">Royal Legislative Decree 1\/2020, Spanish Consolidated Insolvency Act (TRLC), art. 5<\/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 (RLAC)<\/a><\/li><\/ul><p class=\"ca-note\">General information updated on 13\/10\/2026. It is not a substitute for an analysis of your specific case.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e96f065 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"e96f065\" 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-f00f050 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"f00f050\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d60d110 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"d60d110\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0aad7ac e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"0aad7ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7c370e ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"a7c370e\" 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-decac4c ca-h2 elementor-widget elementor-widget-heading\" data-id=\"decac4c\" 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-ed7f744 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"ed7f744\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-47da90c e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"47da90c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/due-diligence\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36ed495 elementor-widget elementor-widget-html\" data-id=\"36ed495\" 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\"><circle cx=\"11\" cy=\"11\" r=\"7\"\/><path d=\"M21 21l-4.3-4.3\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9db543e ca-card-t elementor-widget elementor-widget-heading\" data-id=\"9db543e\" 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\">Financial due diligence<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f285581 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"f285581\" 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>In-depth analysis in acquisitions, disposals and business restructurings.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8f8e7c2 elementor-widget elementor-widget-html\" data-id=\"8f8e7c2\" 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 due diligence<\/span><span>Tax due diligence<\/span><span>Employment due diligence<\/span><span>Private equity and family offices<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c7f3917 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"c7f3917\" 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-46f3982 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"46f3982\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/business-valuation\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27092bb elementor-widget elementor-widget-html\" data-id=\"27092bb\" 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\"><rect x=\"3\" y=\"7\" width=\"18\" height=\"13\" rx=\"2\"\/><path d=\"M8 7V5a2 2 0 012-2h4a2 2 0 012 2v2\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae772e7 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"ae772e7\" 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\">Business valuation<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c509676 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"c509676\" 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>Independent valuations of companies, businesses and business assets.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9126c2 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"d9126c2\" 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-b0661ad e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b0661ad\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/en\/services\/viability-plans\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a4cf996 elementor-widget elementor-widget-html\" data-id=\"a4cf996\" 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 17l6-6 4 4 8-8\"\/><path d=\"M14 7h7v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d6c0ca4 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"d6c0ca4\" 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\">Viability plans<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7bef999 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"7bef999\" 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>Assessment of business plans and analysis of economic and financial viability.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6160c0e elementor-widget elementor-widget-html\" data-id=\"6160c0e\" 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 restructuring<\/span><span>Business plans<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf3999a ca-gowrap elementor-widget elementor-widget-html\" data-id=\"bf3999a\" 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-06e3998 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"06e3998\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8c798c8 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"8c798c8\" 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-d1b17d5 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"d1b17d5\" 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 your proposal for participation in management committees<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-afdb593 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"afdb593\" 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-6b38fad e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"6b38fad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c35ac2 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"7c35ac2\" 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-88bb654 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"88bb654\" 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>Management committee support: dashboard, monitoring of objectives and cash, and minutes with corrective measures. Independence checked beforehand.<\/p>\n","protected":false},"author":1,"featured_media":764,"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-970","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>Management committee adviser in Spain | Controlaudit<\/title>\n<meta name=\"description\" content=\"Management committee support: dashboard, monitoring of objectives and cash, and minutes with corrective measures. 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