{"id":1366,"date":"2026-08-11T09:30:00","date_gmt":"2026-08-11T07:30:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1366"},"modified":"2026-10-14T10:26:20","modified_gmt":"2026-10-14T08:26:20","slug":"icac-consultation-publique-nia-es-570-revisee","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/fr\/blog\/icac-consultation-publique-nia-es-570-revisee\/","title":{"rendered":"L&rsquo;ICAC soumet \u00e0 consultation publique la NIA-ES 570 r\u00e9vis\u00e9e sur la continuit\u00e9 d&rsquo;exploitation"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En bref<\/b>L&rsquo;Institut espagnol de la comptabilit\u00e9 et de l&rsquo;audit (ICAC), autorit\u00e9 de supervision de l&rsquo;audit, a soumis \u00e0 consultation publique la NIA-ES 570 (r\u00e9vis\u00e9e 2024), \u00ab\u00a0Continuit\u00e9 d&rsquo;exploitation\u00a0\u00bb, par une r\u00e9solution du 16\/07\/2026 publi\u00e9e au Bulletin officiel de l&rsquo;\u00c9tat espagnol (BOE) du 07\/08\/2026. Les observations peuvent \u00eatre pr\u00e9sent\u00e9es pendant deux mois \u00e0 compter du lendemain de la publication. La norme n&rsquo;est ni approuv\u00e9e ni encore applicable\u00a0: dans l&rsquo;intervalle, c&rsquo;est la NIA-ES 570 en vigueur qui s&rsquo;applique.<\/div>\n<h2>Ce que l&rsquo;ICAC a publi\u00e9<\/h2>\n<p>La r\u00e9solution du 16\/07\/2026 de l&rsquo;Institut de la comptabilit\u00e9 et de l&rsquo;audit des comptes (BOE n\u00b0\u00a0192 du 07\/08\/2026, BOE-A-2026-17276) soumet \u00e0 consultation publique deux documents\u00a0:<\/p>\n<ul>\n<li><strong>Annexe I<\/strong>\u00a0: la NIA-ES 570 (r\u00e9vis\u00e9e 2024), adaptation pour l&rsquo;Espagne de l&rsquo;ISA 570 (Revised 2024) publi\u00e9e par l&rsquo;IAASB, l&rsquo;organisme international qui \u00e9labore les normes d&rsquo;audit.<\/li>\n<li><strong>Annexe II<\/strong>\u00a0: les modifications de concordance des NIA-ES 200, 210, 220 (R), 230, 250 (R), 260 (R), 315 (R2019), 450, 500, 510, 540 (R), 560, 580, 600 (R), 610 (R2013), 700 (R), 701, 705 (R), 706 (R), 710, 720 (R) et 805 (R).<\/li>\n<\/ul>\n<p>La port\u00e9e est large\u00a0: elle concerne la lettre de mission, les d\u00e9clarations \u00e9crites, les \u00e9v\u00e9nements post\u00e9rieurs \u00e0 la cl\u00f4ture et toutes les normes relatives au rapport. Il s&rsquo;agit du deuxi\u00e8me changement important de l&rsquo;ann\u00e9e, apr\u00e8s la <a href=\"\/fr\/blog\/icac-modifie-nia-es-rapport-impot-societes\/\">modification des NIA-ES relatives au rapport li\u00e9e \u00e0 l&rsquo;imp\u00f4t sur les soci\u00e9t\u00e9s<\/a> publi\u00e9e en janvier.<\/p>\n<h2>D\u00e9lai et modalit\u00e9s de pr\u00e9sentation des observations<\/h2>\n<p>Le deuxi\u00e8me point de la r\u00e9solution ouvre un d\u00e9lai de deux mois, \u00e0 compter du lendemain de la publication au BOE, soit \u00e0 partir du 08\/08\/2026. En comptant de date \u00e0 date, le d\u00e9lai prendrait fin le 07\/10\/2026\u00a0; v\u00e9rifiez la date exacte avant de d\u00e9poser vos observations. Les observations sont pr\u00e9sent\u00e9es par \u00e9crit aupr\u00e8s de l&rsquo;ICAC ou des organisations repr\u00e9sentatives des auditeurs\u00a0: le Consejo General de Economistas de Espa\u00f1a (Registro de Economistas Auditores) et l&rsquo;Instituto de Censores Jurados de Cuentas de Espa\u00f1a. Le texte peut \u00eatre consult\u00e9 sur le site web de l&rsquo;ICAC.<\/p>\n<h2>Ce qui change par rapport \u00e0 la norme en vigueur<\/h2>\n<p>Selon l&rsquo;IAASB, la norme internationale renforce l&rsquo;\u00e9valuation des risques, impose d&rsquo;\u00e9valuer syst\u00e9matiquement l&rsquo;appr\u00e9ciation de la direction et am\u00e9liore la transparence du rapport. Le texte espagnol soumis \u00e0 consultation reprend notamment les points suivants\u00a0:<\/p>\n<table>\n<thead>\n<tr>\n<th>Aspect<\/th>\n<th>NIA-ES 570 en vigueur<\/th>\n<th>Projet de NIA-ES 570 (r\u00e9vis\u00e9e 2024)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Statut<\/td>\n<td>Obligatoire<\/td>\n<td>En consultation publique, non applicable<\/td>\n<\/tr>\n<tr>\n<td>P\u00e9riode couverte par l&rsquo;appr\u00e9ciation<\/td>\n<td>Au moins douze mois \u00e0 compter de la date des \u00e9tats financiers<\/td>\n<td>Au moins douze mois \u00e0 compter de la date d&rsquo;approbation\u00a0; en Espagne, il s&rsquo;agit de la date d&rsquo;arr\u00eat\u00e9 des comptes<\/td>\n<\/tr>\n<tr>\n<td>Appr\u00e9ciation de la direction<\/td>\n<td>\u00c9valu\u00e9e par l&rsquo;auditeur<\/td>\n<td>\u00c9valuation de la m\u00e9thode, des hypoth\u00e8ses et des donn\u00e9es, en tenant compte d&rsquo;un \u00e9ventuel biais<\/td>\n<\/tr>\n<tr>\n<td>Rapport d&rsquo;audit<\/td>\n<td>Section sp\u00e9cifique en cas d&rsquo;incertitude significative<\/td>\n<td>Davantage d&rsquo;informations sur les responsabilit\u00e9s et les travaux de l&rsquo;auditeur<\/td>\n<\/tr>\n<tr>\n<td>Application<\/td>\n<td>En vigueur<\/td>\n<td>Propos\u00e9e dans l&rsquo;annexe II\u00a0: exercices ouverts \u00e0 compter du 01\/01\/2027 et, en tout \u00e9tat de cause, missions accept\u00e9es \u00e0 compter du 01\/01\/2028<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Deux nuances m\u00e9ritent attention. D&rsquo;abord, la date d&rsquo;application est une proposition du texte soumis \u00e0 consultation\u00a0; la date d\u00e9finitive sera fix\u00e9e par la r\u00e9solution d&rsquo;approbation, dont la date est encore en blanc. Ensuite, la version internationale s&rsquo;applique aux p\u00e9riodes ouvertes \u00e0 compter du 15\/12\/2026, mais en Espagne elle ne sera obligatoire qu&rsquo;apr\u00e8s son approbation par l&rsquo;ICAC.<\/p>\n<h2>Ce qu&rsquo;il convient de pr\u00e9parer d\u00e8s maintenant<\/h2>\n<p>M\u00eame si la norme n&rsquo;est pas approuv\u00e9e, la tendance est claire. Les entreprises peuvent prendre les devants avec\u00a0:<\/p>\n<ul>\n<li>Une pr\u00e9vision de tr\u00e9sorerie couvrant au moins les douze mois suivant l&rsquo;arr\u00eat\u00e9 des comptes, avec des hypoth\u00e8ses explicites.<\/li>\n<li>L&rsquo;\u00e9ch\u00e9ancier de la dette, des covenants et des renouvellements de financement.<\/li>\n<li>Des analyses de sensibilit\u00e9 face \u00e0 une baisse des ventes ou \u00e0 une hausse des co\u00fbts.<\/li>\n<li>Un <a href=\"\/fr\/services\/plans-viabilite\/\">plan de viabilit\u00e9<\/a> en cas de pertes r\u00e9currentes ou de tensions de tr\u00e9sorerie.<\/li>\n<\/ul>\n<p>Pour les cabinets d&rsquo;audit, le changement touchera les lettres de mission, les lettres d&rsquo;affirmation, les programmes de travail et les mod\u00e8les de rapport\u00a0; il convient donc de planifier la formation.<\/p>\n<h2>Questions fr\u00e9quentes<\/h2>\n<h3>La NIA-ES 570 (r\u00e9vis\u00e9e 2024) s&rsquo;applique-t-elle d\u00e9j\u00e0 aux audits de 2026\u00a0?<\/h3>\n<p>Non. Elle est en consultation publique. Jusqu&rsquo;\u00e0 son approbation d\u00e9finitive, c&rsquo;est la NIA-ES 570 en vigueur qui s&rsquo;applique.<\/p>\n<h3>Qui peut pr\u00e9senter des observations\u00a0?<\/h3>\n<p>La r\u00e9solution ne restreint pas les personnes habilit\u00e9es. Toute personne int\u00e9ress\u00e9e peut les formuler par \u00e9crit aupr\u00e8s de l&rsquo;ICAC ou des organisations cit\u00e9es, dans le d\u00e9lai imparti.<\/p>\n<h3>Le rapport d&rsquo;audit de mon entreprise va-t-il changer\u00a0?<\/h3>\n<p>Vraisemblablement oui, une fois la norme approuv\u00e9e, car les NIA-ES relatives au rapport sont modifi\u00e9es. Le contenu final d\u00e9pendra du texte qui sera approuv\u00e9.<\/p>\n<h2>Sources officielles<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-17276\" target=\"_blank\" rel=\"noopener\">BOE-A-2026-17276\u00a0: r\u00e9solution de l&rsquo;ICAC du 16\/07\/2026 (BOE du 07\/08\/2026)<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\/normativa-de-auditoria-de-cuentas\/normas-tecnicas-de-auditoria-y-control-de-calidad\" target=\"_blank\" rel=\"noopener\">ICAC\u00a0: texte soumis \u00e0 consultation publique (annexes I et II)<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/noticias-y-eventos\" target=\"_blank\" rel=\"noopener\">ICAC\u00a0: communiqu\u00e9s<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-2234\" target=\"_blank\" rel=\"noopener\">BOE-A-2026-2234\u00a0: r\u00e9solution de l&rsquo;ICAC du 22\/01\/2026, modification de NIA-ES<\/a><\/li>\n<li><a href=\"https:\/\/www.iaasb.org\/news-events\/2025-04\/iaasb-strengthens-auditor-responsibilities-going-concern-through-revised-standard\" target=\"_blank\" rel=\"noopener\">IAASB\u00a0: publication de l&rsquo;ISA 570 (Revised 2024)<\/a><\/li>\n<\/ul>\n<p>Si vous souhaitez savoir comment la future norme pourrait affecter l&rsquo;<a href=\"\/fr\/services\/audit-comptes-annuels\/\">audit des comptes annuels<\/a> de votre entreprise, ou pr\u00e9parer des pr\u00e9visions solides avant la cl\u00f4ture, <a href=\"\/fr\/contact\/\">contactez-nous<\/a>.<\/p>\n<div class=\"ca-answer\"><b class=\"k\">Mise \u00e0 jour au 08\/10\/2026<\/b>Le d\u00e9lai d&rsquo;observations a pris fin vers le 07-08\/10\/2026. Au 08\/10\/2026, l&rsquo;ICAC n&rsquo;a pas publi\u00e9 l&rsquo;approbation d\u00e9finitive\u00a0; la NIA-ES 570 en vigueur continue donc de s&rsquo;appliquer. Nous suivons le sujet dans <a href=\"\/fr\/blog\/nia-es-570-revisee-continuite-exploitation\/\">notre article sur la NIA-ES 570 et la continuit\u00e9 d&rsquo;exploitation<\/a>.<\/div>\n<p class=\"ca-note\">Article r\u00e9dig\u00e9 par l&rsquo;\u00e9quipe technique de Controlaudit. Publi\u00e9 le 11\/08\/2026. Revu le 08\/10\/2026. Contenu informatif qui ne remplace pas un conseil professionnel adapt\u00e9 \u00e0 votre situation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La r\u00e9solution de l&rsquo;ICAC du 16\/07\/2026 (BOE du 07\/08\/2026) ouvre un d\u00e9lai de deux mois pour formuler des observations sur la NIA-ES 570 (r\u00e9vis\u00e9e 2024) et sur les modifications de concordance d&rsquo;autres NIA-ES. Ce qui change par rapport \u00e0 la norme en vigueur, son lien avec l&rsquo;ISA 570 de l&rsquo;IAASB et ce qu&rsquo;il convient de pr\u00e9parer.<\/p>\n","protected":false},"author":1,"featured_media":427,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Actualit\u00e9 ICAC (ao\u00fbt 2026)\u00a0: consultation NIA-ES 570","ca_meta_desc":"L'ICAC soumet \u00e0 consultation publique la NIA-ES 570 (r\u00e9vis\u00e9e 2024) sur la continuit\u00e9 d'exploitation. D\u00e9lai d'observations, changements et pr\u00e9paration.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[130],"tags":[],"class_list":["post-1366","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-normes-icac-nia-es"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;ICAC soumet \u00e0 consultation publique la NIA-ES 570 r\u00e9vis\u00e9e sur la continuit\u00e9 d&#039;exploitation - Controlaudit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/fr\/blog\/icac-consultation-publique-nia-es-570-revisee\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"L&#039;ICAC soumet \u00e0 consultation publique la NIA-ES 570 r\u00e9vis\u00e9e sur la continuit\u00e9 d&#039;exploitation - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"La r\u00e9solution de l&#039;ICAC du 16\/07\/2026 (BOE du 07\/08\/2026) ouvre un d\u00e9lai de deux mois pour formuler des observations sur la NIA-ES 570 (r\u00e9vis\u00e9e 2024) et sur les modifications de concordance d&#039;autres NIA-ES. 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