{"version":"1.0","provider_name":"Controlaudit","provider_url":"https:\/\/www.controlaudit.es\/fr\/","author_name":"controlaudit_web","author_url":"https:\/\/www.controlaudit.es\/fr\/blog\/author\/controlaudit_web\/","title":"L'ICAC modifie huit NIA-ES\u00a0: le rapport d'audit devra mentionner le rapport relatif \u00e0 l'imp\u00f4t sur les soci\u00e9t\u00e9s - Controlaudit","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"XBwTCQm92l\"><a href=\"https:\/\/www.controlaudit.es\/fr\/blog\/icac-modifie-nia-es-rapport-impot-societes\/\">L&rsquo;ICAC modifie huit NIA-ES\u00a0: le rapport d&rsquo;audit devra mentionner le rapport relatif \u00e0 l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.controlaudit.es\/fr\/blog\/icac-modifie-nia-es-rapport-impot-societes\/embed\/#?secret=XBwTCQm92l\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0L&rsquo;ICAC modifie huit NIA-ES\u00a0: le rapport d&rsquo;audit devra mentionner le rapport relatif \u00e0 l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s\u00a0\u00bb &#8212; Controlaudit\" data-secret=\"XBwTCQm92l\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.controlaudit.es\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icac-modifica-nia-es-informe-impuesto-sociedades.jpg","thumbnail_width":1600,"thumbnail_height":1000,"description":"Le BOE du 30\/01\/2026 publie la r\u00e9solution de l'ICAC du 22\/01\/2026, qui modifie les NIA-ES 510, 570, 600, 700, 705, 706, 710 et 720. Le rapport d'audit int\u00e8gre une section sur l'obligation de publier des informations relatives \u00e0 l'imp\u00f4t sur les soci\u00e9t\u00e9s (art. 5.1.g LAC). Nous expliquons ce qui change, \u00e0 partir de quand et qui est concern\u00e9."}