{"version":"1.0","provider_name":"Controlaudit","provider_url":"https:\/\/www.controlaudit.es\/nl\/","author_name":"controlaudit_web","author_url":"https:\/\/www.controlaudit.es\/nl\/blog\/author\/controlaudit_web\/","title":"De controle over 2026 plannen: benoeming van de auditor v\u00f3\u00f3r 31 december en voorbereiding van de jaarafsluiting - Controlaudit","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"Lv7bS3tZll\"><a href=\"https:\/\/www.controlaudit.es\/nl\/blog\/controle-2026-plannen-benoeming-auditor\/\">De controle over 2026 plannen: benoeming van de auditor v\u00f3\u00f3r 31 december en voorbereiding van de jaarafsluiting<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.controlaudit.es\/nl\/blog\/controle-2026-plannen-benoeming-auditor\/embed\/#?secret=Lv7bS3tZll\" width=\"600\" height=\"338\" title=\"&#8220;De controle over 2026 plannen: benoeming van de auditor v\u00f3\u00f3r 31 december en voorbereiding van de jaarafsluiting&#8221; &#8212; Controlaudit\" data-secret=\"Lv7bS3tZll\" 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\/planificar-auditoria-2026-nombramiento-auditor.jpg","thumbnail_width":1600,"thumbnail_height":1000,"description":"Volgens art. 264.1 LSC wordt de auditor benoemd v\u00f3\u00f3r het einde van het te controleren boekjaar, voor een initi\u00eble periode van drie tot negen jaar. Benoeming door de registerbeheerder (art. 265 LSC), de vierde aanvullende bepaling van het RLAC, de geldende drempels van art. 263.2 LSC en een planningskalender met de auditor: voorraadtelling, externe bevestigingen en jaarafsluiting."}