{"id":1892,"date":"2026-10-14T13:52:46","date_gmt":"2026-10-14T11:52:46","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1892"},"modified":"2026-10-14T13:37:54","modified_gmt":"2026-10-14T11:37:54","slug":"tilintarkastajat-albacete","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/fi\/tilintarkastajat-albacete\/","title":{"rendered":"Tilintarkastajat Albacetessa"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1892\" class=\"elementor elementor-1892 elementor-698\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-505f855 e-con-full ca-sec ca-hero ca-hero-home e-flex e-con e-parent\" data-id=\"505f855\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e9da0ec e-con-full ca-wrap ca-center ca-gap24 e-flex e-con e-parent\" data-id=\"e9da0ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-04f86e9 elementor-widget elementor-widget-html\" data-id=\"04f86e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Albacete \u00b7 Kastilia-La Mancha <b>ROAC S1604<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc62d32 ca-h1 ca-xl elementor-widget elementor-widget-heading\" data-id=\"fc62d32\" 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\"><span class=\"r\">Tilintarkastajat<\/span> Albacetessa<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f4772e ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"1f4772e\" 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>Tilinp\u00e4\u00e4t\u00f6sten, osuuskuntien ja avustusten tarkastus Albaceten provinssin yrityksille ja yhteis\u00f6ille \u2013 Kastilia-La Manchan s\u00e4\u00e4ntely l\u00e4ht\u00f6kohtana.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-27d6b2f e-con-full ca-btns e-flex e-con e-parent\" data-id=\"27d6b2f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d90f7b6 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"d90f7b6\" 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=\"\/fi\/yhteystiedot\/\">\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\">Pyyd\u00e4 tarjous \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-c89446d ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"c89446d\" 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<div class=\"elementor-element elementor-element-b0dde09 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"b0dde09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-db4ae44 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"db4ae44\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7f9854e e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"7f9854e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-47bf71a e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"47bf71a\" 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-22acf10 elementor-widget elementor-widget-html\" data-id=\"22acf10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">Lyhyesti<\/b>Controlaudit Auditores Certificados, S.L. on Espanjan viralliseen tilintarkastajarekisteriin (ROAC) numerolla S1604 merkitty tilintarkastusyhteis\u00f6, jonka kotipaikka on Alicante. Asiakkaitamme Albaceten provinssissa ovat teollisuusyritykset, maatalous- ja viiniosuuskunnat sek\u00e4 tuensaajat. Toimeksianto koordinoidaan p\u00e4\u00e4osin et\u00e4n\u00e4, ja tiimi matkustaa tarvittaessa Albaceteen ja sen seutukuntiin inventointeja, tapaamisia ja kentt\u00e4ty\u00f6t\u00e4 varten.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea5952e elementor-widget elementor-widget-html\" data-id=\"ea5952e\" 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>Tarkastanut Controlauditin tilintarkastustiimi \u00b7 ROAC-rekisteriin numerolla S1604 merkitty tilintarkastusyhteis\u00f6 \u00b7 P\u00e4ivitetty 13.10.2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f421415 elementor-widget elementor-widget-html\" data-id=\"f421415\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2>N\u00e4in ty\u00f6skentelemme Albaceten yritysten kanssa<\/h2><\/div><div class=\"ca-inc\"><div><h3>Kastilia-La Manchan s\u00e4\u00e4ntely<\/h3><p>Albaceten osuuskuntiin ei sovelleta Valencian lakia vaan Kastilia-La Manchan osuuskuntalakia 11\/2010, jossa on omat m\u00e4\u00e4r\u00e4aikansa ja tilintarkastusvelvollisuuden tapauksensa. Sovellamme t\u00e4t\u00e4 s\u00e4\u00e4nn\u00f6skehyst\u00e4 suunnittelusta l\u00e4htien.<\/p><\/div><div><h3>Hyv\u00e4t liikenneyhteydet<\/h3><p>Alicante ja Albacete ovat moottoritien ja suurnopeusradan yhdist\u00e4mi\u00e4, mik\u00e4 helpottaa k\u00e4yntej\u00e4 Albacetessa, Almansassa, Hell\u00edniss\u00e4 ja Villarrobledossa.<\/p><\/div><div><h3>Keskitetyt k\u00e4ynnit<\/h3><p>Paikan p\u00e4\u00e4ll\u00e4 teht\u00e4v\u00e4 ty\u00f6 (inventoinnit, k\u00e4ytt\u00f6omaisuuden tarkastus, tapaamiset johdon kanssa) kootaan muutamaan p\u00e4iv\u00e4\u00e4n, ja muu ty\u00f6 tehd\u00e4\u00e4n et\u00e4n\u00e4, jotta asiakkaan toiminta ei h\u00e4iriinny.<\/p><\/div><div><h3>Osuuskuntien m\u00e4\u00e4r\u00e4ajat<\/h3><p>Aikataulu sovitetaan tilinp\u00e4\u00e4t\u00f6ksen laatimiseen kolmen kuukauden kuluessa, vahvistamiseen osuuskunnan kokouksessa ja rekister\u00f6intiin osuuskuntarekisteriin seuraavien kahden kuukauden aikana.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-beb1f20 elementor-widget elementor-widget-html\" data-id=\"beb1f20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2>Milloin tilintarkastaja tarvitaan Albacetessa?<\/h2><\/div><ul class=\"ca-checks\"><li><b>Yhti\u00f6 ylitt\u00e4\u00e4 kokoa koskevat raja-arvot.<\/b> Tilintarkastusvelvollisia ovat yhti\u00f6t, jotka ylitt\u00e4v\u00e4t kahtena per\u00e4kk\u00e4isen\u00e4 tilikautena kaksi seuraavista raja-arvoista: taseen loppusumma 2\u00a0850\u00a0000 \u20ac, liikevaihto 5\u00a0700\u00a0000 \u20ac tai 50 ty\u00f6ntekij\u00e4\u00e4 (Espanjan p\u00e4\u00e4omayhti\u00f6lain (LSC) 263.2 artikla). <a href=\"\/fi\/blog\/lakisaateinen-tilintarkastus-raja-arvot-2026\/\">Lue lis\u00e4\u00e4 \u2192<\/a><\/li><li><b>Osuuskunta, jolla on osastoja.<\/b> Kastilia-La Manchassa jokaisen osuuskunnan, jolla on yksikin osasto, on teetett\u00e4v\u00e4 ulkoinen tilintarkastus ja toimitettava tilinp\u00e4\u00e4t\u00f6s tilintarkastuskertomuksineen osuuskuntarekisteriin (lain 11\/2010 9.1 artikla). <a href=\"\/fi\/palvelut\/tilinpaatoksen-tilintarkastus\/\">Lue lis\u00e4\u00e4 \u2192<\/a><\/li><li><b>Osuuskunta ilman lakis\u00e4\u00e4teist\u00e4 velvollisuutta.<\/b> Vaikka laki ei sit\u00e4 edellytt\u00e4isi, tilintarkastus on teht\u00e4v\u00e4, jos s\u00e4\u00e4nn\u00f6t niin m\u00e4\u00e4r\u00e4\u00e4v\u00e4t, jos osuuskunnan kokous tai hallintoelin niin p\u00e4\u00e4tt\u00e4\u00e4 tai jos osuuskunnan kokouksen koolle kutsumiseen oikeutetut j\u00e4senet sit\u00e4 pyyt\u00e4v\u00e4t kolmen kuukauden kuluessa tilikauden p\u00e4\u00e4ttymisest\u00e4 (96.1 artikla). <a href=\"\/fi\/palvelut\/tilinpaatoksen-tilintarkastus\/\">Lue lis\u00e4\u00e4 \u2192<\/a><\/li><li><b>Asunto-osuuskunta.<\/b> Niin kauan kuin asuntoja ei ole luovutettu, tilintarkastus on pakollinen, jos rakenteilla on yli kaksikymment\u00e4 asuntoa ja liiketilaa, useita vaiheita tai rakennuksia tai jos hallintovaltuudet on annettu kolmansille osapuolille (140 artikla). <a href=\"\/fi\/palvelut\/tilinpaatoksen-tilintarkastus\/\">Lue lis\u00e4\u00e4 \u2192<\/a><\/li><li><b>Aluehallituksen (Junta) tuet tai EU-varat.<\/b> Jos avustuksia saadaan tilikauden aikana yli 600\u00a0000 \u20ac, tilit on tarkastettava (RLAC:n toinen lis\u00e4s\u00e4\u00e4nn\u00f6s). Lis\u00e4ksi kunkin tuen k\u00e4ytt\u00f6selvitys edellytt\u00e4\u00e4 ROAC-tilintarkastajan raporttia, kun haun ehdot niin m\u00e4\u00e4r\u00e4\u00e4v\u00e4t. <a href=\"\/fi\/blog\/lakisaateinen-tilintarkastus-avustukset-600000-euroa\/\">Lue lis\u00e4\u00e4 \u2192<\/a><\/li><li><b>Teolliset investoinnit ja yritysj\u00e4rjestelyt.<\/b> Arvonm\u00e4\u00e4ritykset, due diligence -selvitykset ja jatkuvuussuunnitelmat teollisuus- ja energiayritysten kauppoja, uusien osakkaiden tuloa tai uudelleenrahoitusta varten. <a href=\"\/fi\/palvelut\/due-diligence\/\">Lue lis\u00e4\u00e4 \u2192<\/a><\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b749708 elementor-widget elementor-widget-html\" data-id=\"b749708\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2>Huomioon otettava Kastilia-La Manchan s\u00e4\u00e4ntely<\/h2><p>Espanjan tilintarkastuslain 22\/2015 ja kuninkaallisen asetuksen 2\/2021 lis\u00e4ksi Albaceten provinssissa on otettava huomioon Kastilia-La Manchan s\u00e4\u00e4ntely:<\/p><ul><li><strong>Osuuskunnat:<\/strong> Kastilia-La Manchan osuuskuntalaki 11\/2010 (annettu 4.11.2010) s\u00e4\u00e4ntelee tilintarkastusta 96 artiklassa: velvollisuus, kun sovellettava lains\u00e4\u00e4d\u00e4nt\u00f6 sit\u00e4 edellytt\u00e4\u00e4, ja muissa tapauksissa s\u00e4\u00e4nt\u00f6jen, osuuskunnan p\u00e4\u00e4t\u00f6ksen tai j\u00e4senten pyynn\u00f6n perusteella; valinta osuuskunnan kokouksessa ennen tilikauden p\u00e4\u00e4ttymist\u00e4 kolmesta yhdeks\u00e4\u00e4n vuoden kaudeksi, jos tilintarkastus on pakollinen. Osuuskunnat, joilla on osastoja, tarkastetaan aina (9.1 artikla), ja asunto-osuuskunnille on omat tapauksensa (140 artikla). Tilinp\u00e4\u00e4t\u00f6s laaditaan kolmen kuukauden kuluessa tilikauden p\u00e4\u00e4ttymisest\u00e4 (85.2 artikla) ja rekister\u00f6id\u00e4\u00e4n osuuskuntarekisteriin kahden kuukauden kuluessa vahvistamisesta (95.2 artikla). Pakollisen tilintarkastuksen laiminly\u00f6nti on eritt\u00e4in vakava rikkomus (160.5.c artikla). Laki 4\/2017 lis\u00e4si erityisj\u00e4rjestelyn osuuskuntamuotoisille mikroyrityksille ja maaseutuosuuskunnille.<\/li><li><strong>Ulkoinen tarkastus:<\/strong> alueellinen tarkastusvirasto Sindicatura de Cuentas lakkautettiin lailla 1\/2014. Lailla 7\/2021 perustettiin C\u00e1mara de Cuentas de Castilla-La Mancha (Kastilia-La Manchan tarkastusvirasto), joka tarkastaa alueellista ja paikallista julkista sektoria ja voi ulottaa valvontansa julkisten tukien saajiin ja julkisten sopimusten toimittajiin (2 artikla).<\/li><li><strong>Avustukset:<\/strong> aluehallituksen (Junta de Comunidades) tukiin sovelletaan alueellista avustuss\u00e4\u00e4ntely\u00e4 ja kunkin haun ehtoja, joissa ilmoitetaan, edellytt\u00e4\u00e4k\u00f6 k\u00e4ytt\u00f6selvitys tilintarkastajan raporttia.<\/li><\/ul><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2011-2707\" target=\"_blank\" rel=\"noopener\">Laki 11\/2010, annettu 4.11.2010, Kastilia-La Manchan osuuskunnista (konsolidoitu versio, espanjaksi)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2018-986\" target=\"_blank\" rel=\"noopener\">Laki 4\/2017, annettu 30.11.2017, Kastilia-La Manchan osuuskuntamuotoisista mikroyrityksist\u00e4 ja maaseutuosuuskunnista<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2022-2542\" target=\"_blank\" rel=\"noopener\">Laki 7\/2021, annettu 3.12.2021, Kastilia-La Manchan tarkastusvirastosta (C\u00e1mara de Cuentas)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2014-10664\" target=\"_blank\" rel=\"noopener\">Laki 1\/2014, annettu 24.4.2014, Kastilia-La Manchan tarkastusviraston (Sindicatura de Cuentas) lakkauttamisesta<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Kuninkaallinen asetus 2\/2021, Espanjan tilintarkastuslain t\u00e4yt\u00e4nt\u00f6\u00f6npanoasetus<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2006-13371\" target=\"_blank\" rel=\"noopener\">Kuninkaallinen asetus 887\/2006, Espanjan yleisen avustuslain t\u00e4yt\u00e4nt\u00f6\u00f6npanoasetus (74 artikla)<\/a><\/li><\/ul>\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-b15eb09 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"b15eb09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-40b997f e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"40b997f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-70137d2 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"70137d2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8a8da93 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"8a8da93\" 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\">Toimialat<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f95c49c ca-h2 elementor-widget elementor-widget-heading\" data-id=\"f95c49c\" 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\"><span class=\"r\">Albaceten<\/span> talouteen sovitettu tilintarkastus<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b7a04d3 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"b7a04d3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b0f10c0 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b0f10c0\" 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-294b360 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"294b360\" 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\">Veitsiteollisuus ja metalli<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-044770e ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"044770e\" 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>Albaceten veitsien ja leikkuuty\u00f6kalujen valmistajat: laajan nimikevalikoiman vaihto-omaisuuden arvostus, tuotantokustannukset, tuotemerkit sek\u00e4 myynti jakelijoille ja vientiin.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-da0f124 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"da0f124\" 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-e285f8b ca-card-t elementor-widget elementor-widget-heading\" data-id=\"e285f8b\" 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\">Ilmailuteollisuus ja alihankinta<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f27cf72 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"f27cf72\" 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>Albaceten seudun ilmailuteollisuuteen liittyv\u00e4t yritykset: pitk\u00e4aikaiset sopimukset, valmistusasteen mukainen tuloutus, komponenttien j\u00e4ljitett\u00e4vyys ja kansainv\u00e4listen asiakkaiden vaatimukset.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4970d4a e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"4970d4a\" 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-835b2ab ca-card-t elementor-widget elementor-widget-heading\" data-id=\"835b2ab\" 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\">Viini ja maatalousosuuskunnat<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba84030 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"ba84030\" 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>La Manchuelan, Almansan ja Villarrobledon viinitilat ja osuuskunnat: tilitykset j\u00e4senille, irtoviinin ja pullotetun viinin varastot, osuuskuntien osastot ja maataloustuet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ef31842 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ef31842\" 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-2d2bcbe ca-card-t elementor-widget elementor-widget-heading\" data-id=\"2d2bcbe\" 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\">Elintarvikeala<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d244c6a ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"d244c6a\" 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>Provinssin elintarviketeollisuus (vilja, juusto ja muut tuotteet): satokaudet, raaka-ainekustannukset ja tuottajien kanssa tehdyt sopimukset.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3604f6d e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"3604f6d\" 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-dcd716b ca-card-t elementor-widget elementor-widget-heading\" data-id=\"dcd716b\" 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\">Uusiutuva energia<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a1f61ee ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"a1f61ee\" 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>Tuuli- ja aurinkovoimapuistoja omistavat yhti\u00f6t: kustannusten aktivointi, poistot, purkukustannusvaraukset, hankerahoitus ja omaisuuserien arvostus.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4788f20 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"4788f20\" 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-17d7d46 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"17d7d46\" 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\">Almansan jalkine- ja valmistusteollisuus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-656d084 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"656d084\" 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>Jalkine- ja komponenttiyritykset: sesonkivarastot, asiakasriippuvuus ja tarvittaessa toiminnan jatkuvuuden arviointi.<\/p>\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-5983599 elementor-widget elementor-widget-text-editor\" data-id=\"5983599\" 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 class=\"ca-note\" style=\"margin-top:28px\">Asiakkaitamme ovat yhteis\u00f6t Albaceten kaupungissa ja koko provinssissa: Hell\u00edn ja Campos de Hell\u00ednin seutukunta, Villarrobledo, La Roda ja La Mancha del J\u00facar, Almansa ja Caudete, La Manchuela (Casas-Ib\u00e1\u00f1ez, Madrigueras, Mahora), Tobarra ja Sierra del Segura.<\/p>\t\t\t\t\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-53589da e-con-full ca-sec ca-pt0 e-flex e-con e-parent\" data-id=\"53589da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-34e7ee9 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"34e7ee9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1954131 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"1954131\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e9c9e98 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"e9c9e98\" 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\">Palvelut<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf9fb34 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"bf9fb34\" 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\">Tilintarkastuspalvelut <span class=\"r\">Albacetessa<\/span><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b21b55e e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"b21b55e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-49adf9c e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"49adf9c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/tilinpaatoksen-tilintarkastus\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3901bdd elementor-widget elementor-widget-html\" data-id=\"3901bdd\" 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-99421b8 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"99421b8\" 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\">Tilinp\u00e4\u00e4t\u00f6ksen tilintarkastus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ac0bf2 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"2ac0bf2\" 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>Tilinp\u00e4\u00e4t\u00f6sten tilintarkastukset tehd\u00e4\u00e4n korkeimpien laatu- ja ammattistandardien mukaisesti.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-95de671 elementor-widget elementor-widget-html\" data-id=\"95de671\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Lakis\u00e4\u00e4teinen tilintarkastus<\/span><span>Vapaaehtoinen tilintarkastus<\/span><span>Konsernitilinp\u00e4\u00e4t\u00f6kset<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a83bb2d ca-gowrap elementor-widget elementor-widget-html\" data-id=\"a83bb2d\" 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-ef36183 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ef36183\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/avustusten-tarkastus\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7da807f elementor-widget elementor-widget-html\" data-id=\"7da807f\" 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=\"M9 12l2 2 4-4\"\/><path d=\"M12 3l8 4v5c0 5-3.5 8-8 9-4.5-1-8-4-8-9V7z\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24415bb ca-card-t elementor-widget elementor-widget-heading\" data-id=\"24415bb\" 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\">Avustusten tarkastus<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-356a0b1 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"356a0b1\" 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>Julkisten ja yksityisten avustusten tarkastus ja varmentaminen.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-997ac96 elementor-widget elementor-widget-html\" data-id=\"997ac96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>EU-varat<\/span><span>Tutkimus-, kehitys- ja innovaatiohankkeet<\/span><span>Itsehallintoalueiden tuet<\/span><span>Voittoa tavoittelemattomat yhteis\u00f6t ja konsortiot<\/span><span>Monivuotiset avustukset<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83c5482 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"83c5482\" 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-f52186b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"f52186b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/due-diligence\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ccc71d0 elementor-widget elementor-widget-html\" data-id=\"ccc71d0\" 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-5aa4631 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"5aa4631\" 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\">Taloudellinen due diligence<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f2d5037 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"f2d5037\" 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>Perusteellinen analyysi yrityskauppojen ja yritysj\u00e4rjestelyjen yhteydess\u00e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e696b9f elementor-widget elementor-widget-html\" data-id=\"e696b9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Taloudellinen due diligence<\/span><span>Verotuksellinen due diligence<\/span><span>Ty\u00f6oikeudellinen due diligence<\/span><span>P\u00e4\u00e4omasijoittajat ja family officet<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b41b7a1 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"b41b7a1\" 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-cc7eedd e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"cc7eedd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/yritysten-arvonmaaritys\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bb96eb elementor-widget elementor-widget-html\" data-id=\"5bb96eb\" 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-a6ab4ff ca-card-t elementor-widget elementor-widget-heading\" data-id=\"a6ab4ff\" 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\">Yritysten arvonm\u00e4\u00e4ritys<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3f49d3 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"a3f49d3\" 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>Riippumattomat arvonm\u00e4\u00e4ritykset yhti\u00f6ist\u00e4, liiketoiminnoista ja liiketoiminnan omaisuuserist\u00e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c00792 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"7c00792\" 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-14cb765 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"14cb765\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/fi\/palvelut\/jatkuvuussuunnitelmat\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-881232e elementor-widget elementor-widget-html\" data-id=\"881232e\" 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-3f08e3b ca-card-t elementor-widget elementor-widget-heading\" data-id=\"3f08e3b\" 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\">Jatkuvuussuunnitelmat<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f02224 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"2f02224\" 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>Liiketoimintasuunnitelmien arviointi sek\u00e4 taloudellisen kannattavuuden ja rahoituksellisen elinkelpoisuuden analyysi.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d5537a elementor-widget elementor-widget-html\" data-id=\"6d5537a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Taloudellinen uudelleenj\u00e4rjestely<\/span><span>Liiketoimintasuunnitelmat<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-510021d ca-gowrap elementor-widget elementor-widget-html\" data-id=\"510021d\" 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<div class=\"elementor-element elementor-element-bc17fe0 e-con-full ca-center ca-mt40 e-flex e-con e-parent\" data-id=\"bc17fe0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-962bf8c ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"962bf8c\" 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=\"\/fi\/palvelut\/\">\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\">Kaikki palvelut \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>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-81b85b9 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"81b85b9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-163a4d1 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"163a4d1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-69cd6a4 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"69cd6a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-364da71 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"364da71\" 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\">Usein kysytyt kysymykset<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a76978 ca-h2 ca-sm elementor-widget elementor-widget-heading\" data-id=\"5a76978\" 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\">Tilintarkastajat Albacetessa: usein kysytty\u00e4<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b087aaa ca-faq elementor-widget elementor-widget-accordion\" data-id=\"b087aaa\" 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-1851\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1851\" 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\">Onko Controlauditilla toimisto Albacetessa?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1851\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1851\"><p>Ei. Ainoa toimistomme sijaitsee Alicantessa (Avda. Maisonnave, 30, 1.\u00ba B). Asiakkaitamme on kaikkialla Espanjassa: suurin osa toimeksiannosta koordinoidaan et\u00e4n\u00e4, ja tiimi matkustaa Albaceteen, kun ty\u00f6t\u00e4 on teht\u00e4v\u00e4 paikan p\u00e4\u00e4ll\u00e4.<\/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-1852\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1852\" 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\">Tunteeko Controlaudit Kastilia-La Manchan osuuskuntas\u00e4\u00e4ntelyn?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1852\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1852\"><p>Kyll\u00e4. Sovellamme lakia 11\/2010: tilintarkastus 96 artiklan mukaan, osastollisten osuuskuntien velvollisuus (9.1 artikla), asunto-osuuskuntien tapaukset (140 artikla) ja tilinp\u00e4\u00e4t\u00f6ksen rekister\u00f6inti osuuskuntarekisteriin kahden kuukauden kuluessa vahvistamisesta (95.2 artikla).<\/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-1853\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1853\" 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\">Osuuskunnalla on hankintaosasto \u2013 onko tilintarkastus pakollinen?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1853\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1853\"><p>Lain 11\/2010 9.1 artiklan mukaan osuuskuntien, joilla on yksikin osasto, on teetett\u00e4v\u00e4 tilinp\u00e4\u00e4t\u00f6ksen tilintarkastus ja toimitettava tilintarkastuskertomus rekisteriin niiden koosta riippumatta. S\u00e4\u00e4nn\u00f6ist\u00e4 ja rekisterist\u00e4 kannattaa varmistaa, onko osasto perustettu nimenomaisesti osastoksi.<\/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-1854\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1854\" 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\">Matkustaako Controlaudit viinitilan tai varaston inventointiin?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1854\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1854\"><p>Kyll\u00e4. Viinitiloilla, viljavarastoissa ja tehtaissa, joilla on merkitt\u00e4v\u00e4\u00e4 vaihto-omaisuutta, osallistumme fyysiseen inventointiin. Se suunnitellaan etuk\u00e4teen tilikauden p\u00e4\u00e4ttymisp\u00e4iv\u00e4n ja satokauden mukaan.<\/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-1855\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1855\" 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\">Onko Kastilia-La Manchan Sindicatura de Cuentas edelleen olemassa?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1855\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1855\"><p>Ei. Se lakkautettiin lailla 1\/2014. Nykyisin ulkoisen tarkastuksen elin on lailla 7\/2021 perustettu C\u00e1mara de Cuentas (Kastilia-La Manchan tarkastusvirasto), joka voi tarkastaa my\u00f6s aluehallituksen (Junta) julkisten tukien saajia.<\/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-1856\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1856\" 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\">Antaako Controlaudit tilintarkastajan raportin aluehallituksen (Junta) avustusten k\u00e4ytt\u00f6selvityst\u00e4 varten?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1856\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1856\"><p>Kyll\u00e4, kun haun ehdoissa niin m\u00e4\u00e4r\u00e4t\u00e4\u00e4n. Tarkastamme k\u00e4ytt\u00f6selvityksen kuninkaallisen asetuksen 887\/2006 74 artiklan ja ministeri\u00f6n m\u00e4\u00e4r\u00e4yksen EHA\/1434\/2007 mukaisesti k\u00e4ytt\u00e4en avustuksen my\u00f6nt\u00e4j\u00e4n edellytt\u00e4m\u00e4\u00e4 raporttimallia.<\/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-1857\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1857\" 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\">Tarkastaako Controlaudit uusiutuvan energian hankeyhti\u00f6it\u00e4?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1857\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1857\"><p>Kyll\u00e4. N\u00e4iss\u00e4 yhti\u00f6iss\u00e4 tarkastamme erityisesti hankekustannusten aktivoinnin, purkukustannusvarauksen, rahoituksen ja lainaehtojen noudattamisen sek\u00e4 omaisuuserien arvostuksen.<\/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\":\"Onko Controlauditilla toimisto Albacetessa?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ei. Ainoa toimistomme sijaitsee Alicantessa (Avda. Maisonnave, 30, 1.\\u00ba B). Asiakkaitamme on kaikkialla Espanjassa: suurin osa toimeksiannosta koordinoidaan et\\u00e4n\\u00e4, ja tiimi matkustaa Albaceteen, kun ty\\u00f6t\\u00e4 on teht\\u00e4v\\u00e4 paikan p\\u00e4\\u00e4ll\\u00e4.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Tunteeko Controlaudit Kastilia-La Manchan osuuskuntas\\u00e4\\u00e4ntelyn?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Kyll\\u00e4. Sovellamme lakia 11\\\/2010: tilintarkastus 96 artiklan mukaan, osastollisten osuuskuntien velvollisuus (9.1 artikla), asunto-osuuskuntien tapaukset (140 artikla) ja tilinp\\u00e4\\u00e4t\\u00f6ksen rekister\\u00f6inti osuuskuntarekisteriin kahden kuukauden kuluessa vahvistamisesta (95.2 artikla).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Osuuskunnalla on hankintaosasto \\u2013 onko tilintarkastus pakollinen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Lain 11\\\/2010 9.1 artiklan mukaan osuuskuntien, joilla on yksikin osasto, on teetett\\u00e4v\\u00e4 tilinp\\u00e4\\u00e4t\\u00f6ksen tilintarkastus ja toimitettava tilintarkastuskertomus rekisteriin niiden koosta riippumatta. S\\u00e4\\u00e4nn\\u00f6ist\\u00e4 ja rekisterist\\u00e4 kannattaa varmistaa, onko osasto perustettu nimenomaisesti osastoksi.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Matkustaako Controlaudit viinitilan tai varaston inventointiin?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Kyll\\u00e4. Viinitiloilla, viljavarastoissa ja tehtaissa, joilla on merkitt\\u00e4v\\u00e4\\u00e4 vaihto-omaisuutta, osallistumme fyysiseen inventointiin. Se suunnitellaan etuk\\u00e4teen tilikauden p\\u00e4\\u00e4ttymisp\\u00e4iv\\u00e4n ja satokauden mukaan.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Onko Kastilia-La Manchan Sindicatura de Cuentas edelleen olemassa?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ei. Se lakkautettiin lailla 1\\\/2014. Nykyisin ulkoisen tarkastuksen elin on lailla 7\\\/2021 perustettu C\\u00e1mara de Cuentas (Kastilia-La Manchan tarkastusvirasto), joka voi tarkastaa my\\u00f6s aluehallituksen (Junta) julkisten tukien saajia.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Antaako Controlaudit tilintarkastajan raportin aluehallituksen (Junta) avustusten k\\u00e4ytt\\u00f6selvityst\\u00e4 varten?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Kyll\\u00e4, kun haun ehdoissa niin m\\u00e4\\u00e4r\\u00e4t\\u00e4\\u00e4n. Tarkastamme k\\u00e4ytt\\u00f6selvityksen kuninkaallisen asetuksen 887\\\/2006 74 artiklan ja ministeri\\u00f6n m\\u00e4\\u00e4r\\u00e4yksen EHA\\\/1434\\\/2007 mukaisesti k\\u00e4ytt\\u00e4en avustuksen my\\u00f6nt\\u00e4j\\u00e4n edellytt\\u00e4m\\u00e4\\u00e4 raporttimallia.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Tarkastaako Controlaudit uusiutuvan energian hankeyhti\\u00f6it\\u00e4?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Kyll\\u00e4. N\\u00e4iss\\u00e4 yhti\\u00f6iss\\u00e4 tarkastamme erityisesti hankekustannusten aktivoinnin, purkukustannusvarauksen, rahoituksen ja lainaehtojen noudattamisen sek\\u00e4 omaisuuserien arvostuksen.<\\\/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-5b1fade elementor-widget elementor-widget-html\" data-id=\"5b1fade\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-zonas\"><span>Toimimme my\u00f6s<\/span><a href=\"\/fi\/tilintarkastajat-alicante\/\">Tilintarkastajat Alicantessa<\/a><a href=\"\/fi\/tilintarkastajat-valencia\/\">Tilintarkastajat Valenciassa<\/a><a href=\"\/fi\/tilintarkastajat-murcia\/\">Tilintarkastajat Murciassa<\/a><a href=\"\/fi\/palvelut\/\">Koko Espanja<\/a><\/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-b3b2c9c e-con-full ca-cta e-flex e-con e-parent\" data-id=\"b3b2c9c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-8f88bfb e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"8f88bfb\" 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-dd93c03 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"dd93c03\" 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\">Tarvitaanko tilintarkastaja Albacetessa?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-21d38da ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"21d38da\" 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>Kerro tilanteesta, niin tilintarkastajamme ottaa yhteytt\u00e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-74a42e5 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"74a42e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51e600e ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"51e600e\" 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=\"\/fi\/yhteystiedot\/\">\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\">Pyyd\u00e4 tarjous \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-50c8a6f ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"50c8a6f\" 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>Tilintarkastus, osuuskuntien ja avustusten tarkastus Albacetessa. ROAC S1604 -yhteis\u00f6, joka soveltaa Kastilia-La Manchan osuuskuntalakia 11\/2010.<\/p>\n","protected":false},"author":1,"featured_media":425,"parent":0,"menu_order":6,"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-1892","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>Tilintarkastajat Albacetessa | Controlaudit<\/title>\n<meta name=\"description\" content=\"Tilintarkastus, osuuskuntien ja avustusten tarkastus Albacetessa. 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