{"id":1676,"date":"2026-10-14T13:21:28","date_gmt":"2026-10-14T11:21:28","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1676"},"modified":"2026-10-21T08:57:52","modified_gmt":"2026-10-21T06:57:52","slug":"revision-arsbokslut","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/sv\/tjanster\/revision-arsbokslut\/","title":{"rendered":"Revision av \u00e5rsbokslut"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1676\" class=\"elementor elementor-1676 elementor-25\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-99e3878 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"99e3878\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-97a01f6 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"97a01f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-d7a4330 e-con-full ca-split e-flex e-con e-parent\" data-id=\"d7a4330\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-47fd55f e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"47fd55f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-52ecc13 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"52ecc13\" 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=\"\/sv\/\">Start<\/a> &nbsp;\/&nbsp; <a href=\"\/sv\/tjanster\/\">Tj\u00e4nster<\/a> &nbsp;\/&nbsp; Revision av \u00e5rsbokslut<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7767080 elementor-widget elementor-widget-html\" data-id=\"7767080\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">Uppfylla krav <b>01<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d105237 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"d105237\" 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\">Revision av \u00e5rsbokslut<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-37a63b2 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"37a63b2\" 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>Lagstadgad och frivillig revision av \u00e5rsbokslut och koncernredovisning, utf\u00f6rd av ett revisionsf\u00f6retag registrerat i ROAC med nr S1604, f\u00f6r f\u00f6retag i hela Spanien.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dc493f8 e-con-full ca-btns e-flex e-con e-parent\" data-id=\"dc493f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13148f8 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"13148f8\" 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=\"\/sv\/kontakt\/\">\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\">Beg\u00e4r offert \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-187b1fd ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"187b1fd\" 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-d7c06e4 elementor-widget elementor-widget-html\" data-id=\"d7c06e4\" 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>Omr\u00e5de<\/small><b>Uppfylla krav<\/b><\/div><div><small>Geografi<\/small><b>Hela Spanien<\/b><\/div><div><small>Regelverk<\/small><b>LSC \u00b7 LAC \u00b7 NIA-ES<\/b><\/div><div><small>Byr\u00e5<\/small><b>ROAC nr 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-7c82cb6 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"7c82cb6\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-1d85938 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"1d85938\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7fadcaa e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"7fadcaa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-b6b4661 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"b6b4661\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f5660fc elementor-widget elementor-widget-html\" data-id=\"f5660fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"P\u00e5 den h\u00e4r sidan\"><p>P\u00e5 den h\u00e4r sidan<\/p><ul><li><a href=\"#que-es\">Vad det \u00e4r<\/a><\/li><li><a href=\"#para-quien\">F\u00f6r vem<\/a><\/li><li><a href=\"#marco-legal\">Regelverk<\/a><\/li><li><a href=\"#incluye\">Vad som ing\u00e5r<\/a><\/li><li><a href=\"#como-trabajamos\">S\u00e5 arbetar vi<\/a><\/li><li><a href=\"#documentacion\">Dokumentation<\/a><\/li><li><a href=\"#preguntas\">Vanliga fr\u00e5gor<\/a><\/li><li><a href=\"#base-legal\">R\u00e4ttslig grund<\/a><\/li><li><a href=\"#articulos\">Artiklar<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/sv\/kontakt\/\">Beg\u00e4r offert \u2192<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7ae3540 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"7ae3540\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5ef11f1 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"5ef11f1\" 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-6bf3752 elementor-widget elementor-widget-html\" data-id=\"6bf3752\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">I korthet<\/b>Revision av \u00e5rsbokslut \u00e4r en oberoende granskning, utf\u00f6rd av en revisor registrerad i Spaniens officiella register \u00f6ver revisorer (ROAC), av om r\u00e4kenskaperna ger en r\u00e4ttvisande bild av organisationens tillg\u00e5ngar och skulder, finansiella st\u00e4llning och resultat (art. 4 i lag 22\/2015). Den \u00e4r obligatorisk bland annat n\u00e4r ett bolag under tv\u00e5 r\u00e4kenskaps\u00e5r i f\u00f6ljd inte l\u00e4ngre uppfyller minst tv\u00e5 av dessa tre villkor: balansomslutning p\u00e5 h\u00f6gst 2\u00a0850\u00a0000 \u20ac, nettooms\u00e4ttning p\u00e5 h\u00f6gst 5\u00a0700\u00a0000 \u20ac och medelantal anst\u00e4llda p\u00e5 h\u00f6gst 50 (art. 263.2 i den spanska lagen om kapitalbolag, LSC). Bolagsst\u00e4mman ska v\u00e4lja revisor innan det r\u00e4kenskaps\u00e5r som ska revideras har l\u00f6pt ut (art. 264 LSC).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0f0924 elementor-widget elementor-widget-html\" data-id=\"e0f0924\" 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>Granskad av Controlaudits revisorsteam \u00b7 Revisionsf\u00f6retag registrerat i ROAC med nr S1604 \u00b7 Uppdaterad 2026-10-13<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-01090ac elementor-widget elementor-widget-html\" data-id=\"01090ac\" 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\">Vad det inneb\u00e4r<\/h2><p>Revision av \u00e5rsbokslut inneb\u00e4r att \u00e5rsbokslutet granskas f\u00f6r att bed\u00f6ma om det ger en <strong>r\u00e4ttvisande bild<\/strong> av organisationens tillg\u00e5ngar och skulder, finansiella st\u00e4llning och resultat i enlighet med det till\u00e4mpliga ramverket f\u00f6r finansiell rapportering (Spaniens allm\u00e4nna redovisningsplan, PGC, PGC PYMES f\u00f6r sm\u00e5 och medelstora f\u00f6retag eller det branschspecifika ramverk som g\u00e4ller). Den omfattar \u00e4ven granskning av <strong>f\u00f6rvaltningsber\u00e4ttelsen<\/strong>, f\u00f6r att kontrollera att den \u00e4r f\u00f6renlig med r\u00e4kenskaperna och att dess inneh\u00e5ll uppfyller regelverket (<a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">art. 4.1 i den spanska revisionslagen, lag 22\/2015<\/a>).<\/p><p>Arbetet planeras och utf\u00f6rs enligt <strong>internationella revisionsstandarder (ISA) anpassade f\u00f6r Spanien (NIA-ES)<\/strong> f\u00f6r att uppn\u00e5 <em>rimlig s\u00e4kerhet<\/em> om att r\u00e4kenskaperna inte inneh\u00e5ller v\u00e4sentliga felaktigheter, vare sig dessa beror p\u00e5 oegentligheter eller p\u00e5 fel. Resultatet \u00e4r en revisionsber\u00e4ttelse med ett uttalande som enligt art. 5.1.e) LAC kan vara <strong>utan modifiering, med reservation, avvikande eller ett avst\u00e5ende fr\u00e5n att g\u00f6ra ett uttalande<\/strong>. Revisionsber\u00e4ttelsen anger dessutom, n\u00e4r s\u00e5dana finns, v\u00e4sentliga os\u00e4kerhetsfaktorer avseende antagandet om fortsatt drift och upplysningar av s\u00e4rskild betydelse.<\/p><p>P\u00e5 Controlaudit arbetar vi med ett <strong>riskbaserat syns\u00e4tt<\/strong> och utv\u00e4rderar organisationens interna kontroll. Vi anv\u00e4nder verktyg f\u00f6r dataanalys och artificiell intelligens. Ut\u00f6ver att uppfylla lagen ger reviderade r\u00e4kenskaper f\u00f6rtroende hos banker, investerare, leverant\u00f6rer och del\u00e4gare, och revisionen hj\u00e4lper till att uppt\u00e4cka brister i kontrollen.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d15265 elementor-widget elementor-widget-html\" data-id=\"0d15265\" 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\">F\u00f6r vem<\/h2><\/div><ul class=\"ca-checks\"><li>Bolag som under tv\u00e5 r\u00e4kenskaps\u00e5r i f\u00f6ljd \u00f6verskrider minst tv\u00e5 av de tre gr\u00e4nsv\u00e4rdena i art. 263.2 LSC: 2\u00a0850\u00a0000 \u20ac i balansomslutning, 5\u00a0700\u00a0000 \u20ac i nettooms\u00e4ttning och 50 anst\u00e4llda i medeltal.<\/li><li>Organisationer som under ett r\u00e4kenskaps\u00e5r tar emot offentliga bidrag eller st\u00f6d, eller EU-medel, p\u00e5 sammanlagt mer \u00e4n 600\u00a0000 \u20ac (andra till\u00e4ggsbest\u00e4mmelsen i RLAC).<\/li><li>F\u00f6retag vars kontrakt med den offentliga sektorn \u00f6verstiger 600\u00a0000 \u20ac under ett r\u00e4kenskaps\u00e5r och utg\u00f6r mer \u00e4n 50\u00a0% av nettooms\u00e4ttningen (tredje till\u00e4ggsbest\u00e4mmelsen i RLAC).<\/li><li>Koncerner som \u00e4r skyldiga att uppr\u00e4tta koncernredovisning (art. 42 i den spanska handelslagen, C\u00f3digo de Comercio), d\u00e4r moderbolagets st\u00e4mma ska v\u00e4lja revisor f\u00f6r koncernens r\u00e4kenskaper.<\/li><li>Bolag som inte \u00e4r revisionspliktiga men d\u00e4r del\u00e4gare som f\u00f6retr\u00e4der minst 5\u00a0% av kapitalet beg\u00e4r att handelsregistret (Registro Mercantil) utser en revisor (art. 265.2 LSC).<\/li><li>Sm\u00e5 och medelstora f\u00f6retag som l\u00e5ter revidera sig frivilligt f\u00f6r att f\u00e5 finansiering, f\u00f6rbereda en f\u00f6rs\u00e4ljning eller nya del\u00e4gare, eller f\u00f6r att ligga steget f\u00f6re den lagstadgade revisionen.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9781151 elementor-widget elementor-widget-html\" data-id=\"9781151\" 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\">Regelverk<\/h2><p>Revisionsplikten f\u00f6ljer av <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">art. 263 i den spanska lagen om kapitalbolag<\/a>, av f\u00f6rsta till\u00e4ggsbest\u00e4mmelsen i <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">lag 22\/2015<\/a> och av f\u00f6rsta till tredje till\u00e4ggsbest\u00e4mmelserna i dess <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">f\u00f6rordning (kungligt dekret 2\/2021)<\/a>. Per 2026-10-13 g\u00e4ller fortfarande gr\u00e4nsv\u00e4rdena 2\u00a0850\u00a0000 \u20ac, 5\u00a0700\u00a0000 \u20ac och 50 anst\u00e4llda. <strong>Lagf\u00f6rslag 121\/000075<\/strong>, som skulle ha h\u00f6jt dem till 3\u00a0565\u00a0000 \u20ac och 7\u00a0125\u00a0000 \u20ac, <strong>f\u00f6rf\u00f6ll 2026-10-06<\/strong> n\u00e4r parlamentet (Cortes Generales) uppl\u00f6stes (<a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">kungligt dekret 806\/2026<\/a>).<\/p><p>Bolagsr\u00e4ttslig tidsplan f\u00f6r ett r\u00e4kenskaps\u00e5r som sammanfaller med kalender\u00e5ret:<\/p><ul><li>Styrelsen uppr\u00e4ttar r\u00e4kenskaperna inom <strong>tre m\u00e5nader<\/strong> fr\u00e5n r\u00e4kenskaps\u00e5rets utg\u00e5ng (art. 253.1 LSC).<\/li><li>Revisorn har <strong>minst en m\u00e5nad<\/strong> fr\u00e5n det att den undertecknade redovisningen tagits emot f\u00f6r att l\u00e4mna sin revisionsber\u00e4ttelse (art. 270.1 LSC).<\/li><li>Den ordinarie bolagsst\u00e4mman h\u00e5lls under r\u00e4kenskaps\u00e5rets <strong>f\u00f6rsta sex m\u00e5nader<\/strong> (art. 164.1 LSC).<\/li><li>R\u00e4kenskaperna ges in tillsammans med revisionsber\u00e4ttelsen <strong>m\u00e5naden efter<\/strong> fastst\u00e4llelsen (art. 279.1 LSC).<\/li><\/ul><p>Om de inte ges in i tid sp\u00e4rrar handelsregistret bolagets registreringar (art. 282 LSC) och ICAC kan besluta om b\u00f6ter p\u00e5 1\u00a0200\u201360\u00a0000 \u20ac (art. 283 LSC).<\/p><p>Revisorn v\u00e4ljs f\u00f6r en inledande period p\u00e5 mellan tre och nio \u00e5r (art. 264.1 LSC och art. 22 LAC). Revisorn m\u00e5ste vara oberoende: f\u00e5r till exempel inte utf\u00f6ra bokf\u00f6ringstj\u00e4nster \u00e5t den reviderade organisationen eller uppr\u00e4tta dess finansiella rapporter (art. 16.1.b).1.\u00ba LAC). Om vi inte \u00e4r era revisorer kan vi ta hand om <a href=\"\/sv\/tjanster\/upprattande-arsbokslut\/\">uppr\u00e4ttandet av ert \u00e5rsbokslut<\/a>.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Regel<\/th><th>Vad det inneb\u00e4r<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Tv\u00e5 r\u00e4kenskaps\u00e5r i f\u00f6ljd \u00f6verskrida tv\u00e5 av tre gr\u00e4nsv\u00e4rden: 2\u00a0850\u00a0000 \u20ac i balansomslutning, 5\u00a0700\u00a0000 \u20ac i nettooms\u00e4ttning, 50 anst\u00e4llda<\/th><td>Art. 263.2 LSC; f\u00f6rsta till\u00e4ggsbest. RLAC<\/td><td>Lagstadgad revision av r\u00e4kenskaperna och f\u00f6rvaltningsber\u00e4ttelsen<\/td><\/tr><tr><th scope=\"row\">F\u00f6rsta r\u00e4kenskaps\u00e5ret efter bildande, ombildning eller fusion<\/th><td>Art. 263.3 LSC<\/td><td>Undantag om bolaget vid det r\u00e4kenskaps\u00e5rets utg\u00e5ng uppfyller tv\u00e5 av de tre villkoren<\/td><\/tr><tr><th scope=\"row\">Offentliga bidrag eller st\u00f6d p\u00e5 mer \u00e4n 600\u00a0000 \u20ac under ett r\u00e4kenskaps\u00e5r<\/th><td>Andra till\u00e4ggsbest. RLAC<\/td><td>Revision av det r\u00e4kenskaps\u00e5ret och av de r\u00e4kenskaps\u00e5r d\u00e5 de st\u00f6dber\u00e4ttigade transaktionerna eller investeringarna genomf\u00f6rs<\/td><\/tr><tr><th scope=\"row\">Kontrakt med den offentliga sektorn p\u00e5 mer \u00e4n 600\u00a0000 \u20ac som utg\u00f6r mer \u00e4n 50\u00a0% av nettooms\u00e4ttningen<\/th><td>Tredje till\u00e4ggsbest. RLAC<\/td><td>Revision av det r\u00e4kenskaps\u00e5ret och av f\u00f6ljande \u00e5r<\/td><\/tr><tr><th scope=\"row\">Emittenter av v\u00e4rdepapper, finansiella mellanh\u00e4nder, f\u00f6rs\u00e4kringsbolag och pensionsfonder<\/th><td>F\u00f6rsta till\u00e4ggsbest. 1 LAC<\/td><td>Lagstadgad revision oavsett storlek<\/td><\/tr><tr><th scope=\"row\">Koncern som \u00e4r skyldig att uppr\u00e4tta koncernredovisning<\/th><td>Art. 42 och 43 CCom; kungligt dekret 1159\/2010<\/td><td>Moderbolagets st\u00e4mma v\u00e4ljer revisor f\u00f6r koncernredovisningen<\/td><\/tr><tr><th scope=\"row\">Bolag utan revisionsplikt d\u00e4r del\u00e4gare med minst 5\u00a0% av kapitalet beg\u00e4r revision<\/th><td>Art. 265.2 LSC<\/td><td>Registreringsmyndigheten utser revisor p\u00e5 bolagets bekostnad, om beg\u00e4ran g\u00f6rs inom tre m\u00e5nader fr\u00e5n r\u00e4kenskaps\u00e5rets utg\u00e5ng<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a58c44 elementor-widget elementor-widget-html\" data-id=\"5a58c44\" 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\">Vad som ing\u00e5r<\/h2><\/div><div class=\"ca-inc\"><div><h3>Lagstadgad revision<\/h3><p>F\u00f6r organisationer som \u00e4r revisionspliktiga p\u00e5 grund av storlek, bidrag, offentlig upphandling eller verksamhet, med samordning av revisorsval, uppr\u00e4ttande, bolagsst\u00e4mma och ingivande.<\/p><\/div><div><h3>Frivillig revision<\/h3><p>Samma standarder och samma revisionsber\u00e4ttelse som vid lagstadgad revision. Anv\u00e4ndbar vid finansiering, f\u00f6retagstransaktioner eller som f\u00f6rberedelse inf\u00f6r lagstadgad revision.<\/p><\/div><div><h3>Koncernredovisning<\/h3><p>Revision av koncernens r\u00e4kenskaper (kungligt dekret 1159\/2010), med utv\u00e4rdering av dotterbolagsrevisorernas arbete (art. 7 LAC).<\/p><\/div><div><h3>Granskning av f\u00f6rvaltningsber\u00e4ttelsen<\/h3><p>Vi kontrollerar att den \u00e4r f\u00f6renlig med r\u00e4kenskaperna och uppfyller regelverket, inklusive genomsnittlig betalningstid till leverant\u00f6rer.<\/p><\/div><div><h3>Rekommendationer om intern kontroll<\/h3><p>Skriftlig rapportering av de brister i den interna kontrollen som uppt\u00e4ckts, med praktiska f\u00f6rb\u00e4ttringsf\u00f6rslag till ledningen.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b42af2d elementor-widget elementor-widget-html\" data-id=\"b42af2d\" 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\">S\u00e5 arbetar vi<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Antagande, oberoende och uppdragsbrev<\/h3><p>Vi kontrollerar oberoendet och undertecknar uppdragsbrevet (NIA-ES 210). Revisorn ska v\u00e4ljas f\u00f6re utg\u00e5ngen av det r\u00e4kenskaps\u00e5r som revideras.<\/p><\/li><li><b>02<\/b><h3>Planering och riskbed\u00f6mning<\/h3><p>Vi s\u00e4tter oss in i verksamheten, fastst\u00e4ller v\u00e4sentlighetsniv\u00e5n och bed\u00f6mer riskerna f\u00f6r v\u00e4sentliga felaktigheter och den interna kontrollen. Detta g\u00f6rs under r\u00e4kenskaps\u00e5rets sista kvartal.<\/p><\/li><li><b>03<\/b><h3>F\u00f6rberedande granskning och bokslut<\/h3><p>Vi testar kontrollerna och r\u00e4kenskaps\u00e5rets transaktioner. Vid bokslutet n\u00e4rvarar vi vid lagerinventeringen n\u00e4r lagret \u00e4r betydande.<\/p><\/li><li><b>04<\/b><h3>Slutgranskning<\/h3><p>Externa bekr\u00e4ftelser fr\u00e5n banker, kunder, leverant\u00f6rer och advokater; granskning av uppskattningar, h\u00e4ndelser efter balansdagen och fortsatt drift. Mellan februari och april, beroende p\u00e5 n\u00e4r r\u00e4kenskaperna uppr\u00e4ttas.<\/p><\/li><li><b>05<\/b><h3>Rapportering av slutsatser<\/h3><p>Vi g\u00e5r igenom f\u00f6reslagna justeringar med ledningen och inh\u00e4mtar ett uttalande fr\u00e5n f\u00f6retagsledningen. Vi rapporterar v\u00e4sentliga iakttagelser till styrelsen.<\/p><\/li><li><b>06<\/b><h3>Revisionsber\u00e4ttelse<\/h3><p>Vi l\u00e4mnar revisionsber\u00e4ttelsen \u00f6ver de uppr\u00e4ttade och undertecknade r\u00e4kenskaperna. Den lagstadgade minimitiden \u00e4r en m\u00e5nad fr\u00e5n \u00f6verl\u00e4mnandet (art. 270.1 LSC), och revisionsber\u00e4ttelsen ska finnas tillg\u00e4nglig n\u00e4r kallelsen till bolagsst\u00e4mman utf\u00e4rdas.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b79c63 elementor-widget elementor-widget-html\" data-id=\"0b79c63\" 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\">Dokumentation och leveranser<\/h2><\/div><div class=\"ca-docs\"><div><h3>Vad vi kommer att be dig om<\/h3><ul><li>\u00c5rsbokslut uppr\u00e4ttat och undertecknat av samtliga styrelseledam\u00f6ter, med f\u00f6rvaltningsber\u00e4ttelse n\u00e4r s\u00e5dan kr\u00e4vs<\/li><li>R\u00e4kenskaps\u00e5rets r\u00e5balans och grundbok i exporterbart format<\/li><li>Bankavst\u00e4mningar och f\u00f6rteckning \u00f6ver konton, l\u00e5n och krediter per balansdagen<\/li><li>F\u00f6rteckning \u00f6ver lager och anl\u00e4ggningstillg\u00e5ngar, med v\u00e4rderings- och nedskrivningsprinciper<\/li><li>\u00c5ldersanalys av kund- och leverant\u00f6rsreskontra<\/li><li>Notariella handlingar, bolagsordning och protokoll fr\u00e5n bolagsst\u00e4mma och styrelse<\/li><li>Skattedeklarationer (bolagsskatt, merv\u00e4rdesskatt och k\u00e4llskatt) och intyg om att skatter och avgifter \u00e4r betalda<\/li><li>Sammanst\u00e4llning av l\u00f6ner, sociala avgifter och medelantal anst\u00e4llda under r\u00e4kenskaps\u00e5ret<\/li><li>F\u00f6reg\u00e5ende \u00e5rs r\u00e4kenskaper och revisionsber\u00e4ttelse<\/li><\/ul><\/div><div><h3>Vad du f\u00e5r<\/h3><ul><li>Revisionsber\u00e4ttelse \u00f6ver \u00e5rsbokslutet, med uttalande, s\u00e4rskilt betydelsefulla omr\u00e5den och uttalande om f\u00f6rvaltningsber\u00e4ttelsen<\/li><li>Revisionsber\u00e4ttelse \u00f6ver koncernredovisningen, n\u00e4r det \u00e4r aktuellt<\/li><li>Rekommendationsbrev om intern kontroll och redovisningsrutiner<\/li><li>Skriftlig rapportering till styrelsen om arbetets v\u00e4sentliga slutsatser<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8afcebc elementor-widget elementor-widget-html\" data-id=\"8afcebc\" 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\">Vanliga fr\u00e5gor<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c82ea58 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"c82ea58\" 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-2091\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2091\" 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\">\u00c4r mitt f\u00f6retag skyldigt att l\u00e5ta revidera r\u00e4kenskaperna f\u00f6r 2026?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2091\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2091\"><p>J\u00e4mf\u00f6r uppgifterna vid utg\u00e5ngen av 2025 och 2026 med de tre gr\u00e4nsv\u00e4rdena i art. 263.2 LSC: 2\u00a0850\u00a0000 \u20ac i balansomslutning, 5\u00a0700\u00a0000 \u20ac i nettooms\u00e4ttning och 50 anst\u00e4llda. Om f\u00f6retaget \u00f6verskrider minst tv\u00e5 av dem b\u00e5da \u00e5ren \u00e4r revisionen f\u00f6r 2026 obligatorisk: till exempel med 3\u00a0100\u00a0000 \u20ac i balansomslutning, 6\u00a0200\u00a0000 \u20ac i f\u00f6rs\u00e4ljning och 35 anst\u00e4llda under b\u00e5da \u00e5ren. Kontrollera ocks\u00e5 fallen med 600\u00a0000 \u20ac i bidrag eller offentliga kontrakt.<\/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-2092\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2092\" 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\">Skulle inte gr\u00e4nsv\u00e4rdena f\u00f6r revision h\u00f6jas?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2092\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2092\"><p>Lagf\u00f6rslag 121\/000075 f\u00f6reslog att h\u00f6ja dem till 3\u00a0565\u00a0000 \u20ac i balansomslutning och 7\u00a0125\u00a0000 \u20ac i nettooms\u00e4ttning, men det f\u00f6rf\u00f6ll 2026-10-06 n\u00e4r parlamentet (Cortes Generales) uppl\u00f6stes (kungligt dekret 806\/2026). I dag g\u00e4ller fortfarande gr\u00e4nsv\u00e4rdena i art. 263.2 LSC. Om det nya parlamentet antar en reform m\u00e5ste man kontrollera i Spaniens officiella kung\u00f6relseblad (BOE) vilka r\u00e4kenskaps\u00e5r den g\u00e4ller.<\/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-2093\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2093\" 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\">N\u00e4r ska revisorn v\u00e4ljas och f\u00f6r hur l\u00e5ng tid?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2093\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2093\"><p>Bolagsst\u00e4mman ska v\u00e4lja revisorn innan det r\u00e4kenskaps\u00e5r som ska revideras har l\u00f6pt ut, f\u00f6r en inledande period p\u00e5 mellan tre och nio \u00e5r (art. 264.1 LSC). Om st\u00e4mman inte g\u00f6r det kan styrelsen eller vilken del\u00e4gare som helst beg\u00e4ra att handelsregistrets registreringsmyndighet utser revisorn (art. 265.1 LSC). D\u00e4rf\u00f6r \u00e4r det klokt att planera detta under \u00e5rets sista kvartal.<\/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-2094\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2094\" 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\">Vad h\u00e4nder om jag \u00e4r revisionspliktig men inte l\u00e5ter revidera mig?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2094\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2094\"><p>Enligt art. 279.1 LSC ska revisionsber\u00e4ttelsen ges in tillsammans med r\u00e4kenskaperna, s\u00e5 ingivandet blir ofullst\u00e4ndigt. Utan ingivande sp\u00e4rrar handelsregistret bolagets registreringar (art. 282 LSC) och ICAC kan besluta om b\u00f6ter p\u00e5 1\u00a0200\u201360\u00a0000 \u20ac, eller upp till 300\u00a0000 \u20ac per \u00e5rs f\u00f6rsening om oms\u00e4ttningen \u00f6verstiger 6\u00a0000\u00a0000 \u20ac (art. 283 LSC).<\/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-2095\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2095\" 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\">Hur skiljer sig en frivillig revision fr\u00e5n en lagstadgad?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2095\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2095\"><p>Tekniskt sett inte alls: lag 22\/2015 reglerar b\u00e5da, b\u00e5da utf\u00f6rs enligt NIA-ES och b\u00e5da resulterar i samma typ av revisionsber\u00e4ttelse. Det som skiljer \u00e4r sk\u00e4let till uppdraget och vem som kan ta initiativ till det. M\u00e5nga f\u00f6retag b\u00f6rjar med en <a href='\/sv\/blog\/frivillig-revision-sma-foretag\/'>frivillig revision<\/a> f\u00f6r att f\u00e5 ordning p\u00e5 sin information innan de \u00f6verskrider de lagstadgade gr\u00e4nsv\u00e4rdena.<\/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-2096\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2096\" 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\">Kan revisorn sk\u00f6ta v\u00e5r bokf\u00f6ring eller uppr\u00e4tta r\u00e4kenskaperna?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2096\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2096\"><p>Nej. Enligt lagen \u00e4r det of\u00f6renligt (j\u00e4v) att revisorn utf\u00f6r bokf\u00f6ringstj\u00e4nster \u00e5t den reviderade organisationen eller uppr\u00e4ttar dess bokf\u00f6ring eller finansiella rapporter (art. 16.1.b).1.\u00ba LAC). Art. 47 i RLAC omfattar \u00e4ven att medverka vid uppr\u00e4ttandet. Om vi inte \u00e4r era revisorer kan vi ta hand om uppr\u00e4ttandet av ert \u00e5rsbokslut.<\/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\":\"\\u00c4r mitt f\\u00f6retag skyldigt att l\\u00e5ta revidera r\\u00e4kenskaperna f\\u00f6r 2026?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>J\\u00e4mf\\u00f6r uppgifterna vid utg\\u00e5ngen av 2025 och 2026 med de tre gr\\u00e4nsv\\u00e4rdena i art. 263.2 LSC: 2\\u00a0850\\u00a0000 \\u20ac i balansomslutning, 5\\u00a0700\\u00a0000 \\u20ac i nettooms\\u00e4ttning och 50 anst\\u00e4llda. Om f\\u00f6retaget \\u00f6verskrider minst tv\\u00e5 av dem b\\u00e5da \\u00e5ren \\u00e4r revisionen f\\u00f6r 2026 obligatorisk: till exempel med 3\\u00a0100\\u00a0000 \\u20ac i balansomslutning, 6\\u00a0200\\u00a0000 \\u20ac i f\\u00f6rs\\u00e4ljning och 35 anst\\u00e4llda under b\\u00e5da \\u00e5ren. Kontrollera ocks\\u00e5 fallen med 600\\u00a0000 \\u20ac i bidrag eller offentliga kontrakt.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Skulle inte gr\\u00e4nsv\\u00e4rdena f\\u00f6r revision h\\u00f6jas?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Lagf\\u00f6rslag 121\\\/000075 f\\u00f6reslog att h\\u00f6ja dem till 3\\u00a0565\\u00a0000 \\u20ac i balansomslutning och 7\\u00a0125\\u00a0000 \\u20ac i nettooms\\u00e4ttning, men det f\\u00f6rf\\u00f6ll 2026-10-06 n\\u00e4r parlamentet (Cortes Generales) uppl\\u00f6stes (kungligt dekret 806\\\/2026). I dag g\\u00e4ller fortfarande gr\\u00e4nsv\\u00e4rdena i art. 263.2 LSC. Om det nya parlamentet antar en reform m\\u00e5ste man kontrollera i Spaniens officiella kung\\u00f6relseblad (BOE) vilka r\\u00e4kenskaps\\u00e5r den g\\u00e4ller.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"N\\u00e4r ska revisorn v\\u00e4ljas och f\\u00f6r hur l\\u00e5ng tid?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Bolagsst\\u00e4mman ska v\\u00e4lja revisorn innan det r\\u00e4kenskaps\\u00e5r som ska revideras har l\\u00f6pt ut, f\\u00f6r en inledande period p\\u00e5 mellan tre och nio \\u00e5r (art. 264.1 LSC). Om st\\u00e4mman inte g\\u00f6r det kan styrelsen eller vilken del\\u00e4gare som helst beg\\u00e4ra att handelsregistrets registreringsmyndighet utser revisorn (art. 265.1 LSC). D\\u00e4rf\\u00f6r \\u00e4r det klokt att planera detta under \\u00e5rets sista kvartal.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad h\\u00e4nder om jag \\u00e4r revisionspliktig men inte l\\u00e5ter revidera mig?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Enligt art. 279.1 LSC ska revisionsber\\u00e4ttelsen ges in tillsammans med r\\u00e4kenskaperna, s\\u00e5 ingivandet blir ofullst\\u00e4ndigt. Utan ingivande sp\\u00e4rrar handelsregistret bolagets registreringar (art. 282 LSC) och ICAC kan besluta om b\\u00f6ter p\\u00e5 1\\u00a0200\\u201360\\u00a0000 \\u20ac, eller upp till 300\\u00a0000 \\u20ac per \\u00e5rs f\\u00f6rsening om oms\\u00e4ttningen \\u00f6verstiger 6\\u00a0000\\u00a0000 \\u20ac (art. 283 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hur skiljer sig en frivillig revision fr\\u00e5n en lagstadgad?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Tekniskt sett inte alls: lag 22\\\/2015 reglerar b\\u00e5da, b\\u00e5da utf\\u00f6rs enligt NIA-ES och b\\u00e5da resulterar i samma typ av revisionsber\\u00e4ttelse. Det som skiljer \\u00e4r sk\\u00e4let till uppdraget och vem som kan ta initiativ till det. M\\u00e5nga f\\u00f6retag b\\u00f6rjar med en <a href='\\\/sv\\\/blog\\\/frivillig-revision-sma-foretag\\\/'>frivillig revision<\\\/a> f\\u00f6r att f\\u00e5 ordning p\\u00e5 sin information innan de \\u00f6verskrider de lagstadgade gr\\u00e4nsv\\u00e4rdena.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kan revisorn sk\\u00f6ta v\\u00e5r bokf\\u00f6ring eller uppr\\u00e4tta r\\u00e4kenskaperna?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Nej. Enligt lagen \\u00e4r det of\\u00f6renligt (j\\u00e4v) att revisorn utf\\u00f6r bokf\\u00f6ringstj\\u00e4nster \\u00e5t den reviderade organisationen eller uppr\\u00e4ttar dess bokf\\u00f6ring eller finansiella rapporter (art. 16.1.b).1.\\u00ba LAC). Art. 47 i RLAC omfattar \\u00e4ven att medverka vid uppr\\u00e4ttandet. Om vi inte \\u00e4r era revisorer kan vi ta hand om uppr\\u00e4ttandet av ert \\u00e5rsbokslut.<\\\/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-28f48df elementor-widget elementor-widget-html\" data-id=\"28f48df\" 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\">R\u00e4ttslig grund<\/h2><p>Regler som n\u00e4mns p\u00e5 den h\u00e4r sidan, med l\u00e4nk till den officiella texten:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Kungligt lagstiftningsdekret 1\/2010, konsoliderad text av den spanska lagen om kapitalbolag<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Lag 22\/2015 av den 20 juli 2015, spanska revisionslagen<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 2\/2021, spanska revisionsf\u00f6rordningen<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1885-6627\" target=\"_blank\" rel=\"noopener\">Spanska handelslagen, C\u00f3digo de Comercio (art. 42 och 43, koncernredovisning)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-14621\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 1159\/2010, regler f\u00f6r uppr\u00e4ttande av koncernredovisning<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 806\/2026 om uppl\u00f6sning av parlamentet (lagf\u00f6rslag 121\/000075 f\u00f6rf\u00f6ll)<\/a><\/li><li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\" target=\"_blank\" rel=\"noopener\">ICAC: revisionsregler och tekniska revisionsstandarder (NIA-ES)<\/a><\/li><\/ul><p class=\"ca-note\">Allm\u00e4n information uppdaterad per 2026-10-13. Ers\u00e4tter inte en analys av ditt enskilda fall.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32b2422 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"32b2422\" 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\">Relaterade artiklar<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/inventering-varulager-bokslut-revision\/\"><small>2026-10-27 \u00b7 Revision<\/small><b>Inventering av varulager vid bokslutet: s\u00e5 f\u00f6rbereder du den inf\u00f6r revisionen<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/lagstadgad-revision-gransvarden-2026\/\"><small>2026-10-08 \u00b7 Revision<\/small><b>Lagstadgad revision 2026: g\u00e4llande gr\u00e4nsv\u00e4rden och s\u00e4rskilda fall<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/nya-gransvarden-revision-lagforslag\/\"><small>2026-10-08 \u00b7 Revision<\/small><b>Nya gr\u00e4nsv\u00e4rden f\u00f6r revision: lagf\u00f6rslaget f\u00f6rfaller och nuvarande gr\u00e4nser g\u00e4ller<\/b><span>L\u00e4s artikeln \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-a0030da e-con-full ca-sec e-flex e-con e-parent\" data-id=\"a0030da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4307d52 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"4307d52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6b91bf8 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"6b91bf8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4fb2e90 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"4fb2e90\" 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\">Relaterade tj\u00e4nster<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b59bb7d ca-h2 elementor-widget elementor-widget-heading\" data-id=\"b59bb7d\" 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\">Detta kan ocks\u00e5 intressera dig<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e3dafc5 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"e3dafc5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-dc40044 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"dc40044\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/revision-offentlig-sektor\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6daae02 elementor-widget elementor-widget-html\" data-id=\"6daae02\" 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 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6aa2a44 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"6aa2a44\" 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\">Revision av offentlig sektor<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-955500c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"955500c\" 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>Specialiserad revision enligt revisionsstandarderna f\u00f6r den spanska offentliga sektorn (NIA-ES-SP).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e74afe0 elementor-widget elementor-widget-html\" data-id=\"e74afe0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Ekonomiskt och redovisningsm\u00e4ssigt st\u00f6d till kommuner<\/span><span>F\u00f6rvaltning av kommuners tillg\u00e5ngar<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b678d1 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"8b678d1\" 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-2a2e016 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"2a2e016\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/sarskilda-yttranden\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48b9286 elementor-widget elementor-widget-html\" data-id=\"48b9286\" 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=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33643e2 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"33643e2\" 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\">S\u00e4rskilda yttranden<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f926220 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"f926220\" 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>Ett brett utbud av s\u00e4rskilda yttranden och bestyrkandetj\u00e4nster anpassade efter dina behov.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a9b578 elementor-widget elementor-widget-html\" data-id=\"3a9b578\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u00d6versiktlig granskning (ISRE 2400)<\/span><span>\u00d6verenskomna gransknings\u00e5tg\u00e4rder (ISRS 4400)<\/span><span>\u00d6kning och minskning av kapital<\/span><span>Kvittning av fordringar<\/span><span>Apportegendom<\/span><span>Ombildning av bolag<\/span><span>Fusioner och delningar<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e1ed2c ca-gowrap elementor-widget elementor-widget-html\" data-id=\"5e1ed2c\" 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-2201a17 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"2201a17\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/bestyrkande-hallbarhet\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9d2813b elementor-widget elementor-widget-html\" data-id=\"9d2813b\" 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=\"M11 20A7 7 0 014 13c0-5 4-9 16-9 0 12-4 16-9 16z\"\/><path d=\"M4 20c4-4 7-6 11-8\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd4d03f ca-card-t elementor-widget elementor-widget-heading\" data-id=\"fd4d03f\" 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\">H\u00e5llbarhet och icke-finansiell information<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1baf3f6 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"1baf3f6\" 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>Bestyrkande av h\u00e5llbarhetsinformation enligt g\u00e4llande regelverk.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8891430 elementor-widget elementor-widget-html\" data-id=\"8891430\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>H\u00e5llbarhetsrapporter (CSRD)<\/span><span>Icke-finansiell rapport (lag 11\/2018)<\/span><span>Oberoende ESG-bestyrkande<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0037ba2 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"0037ba2\" 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-dca09e4 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"dca09e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-02458e7 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"02458e7\" 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-5b3e895 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"5b3e895\" 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\">Beg\u00e4r en offert p\u00e5 revision av \u00e5rsbokslut<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97470a6 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"97470a6\" 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>Ber\u00e4tta om ditt \u00e4rende s\u00e5 kontaktar en revisor fr\u00e5n byr\u00e5n dig.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-743ee64 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"743ee64\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3e3850 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"e3e3850\" 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=\"\/sv\/kontakt\/\">\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\">Beg\u00e4r offert \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-f5aed71 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"f5aed71\" 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>Lagstadgad och frivillig revision av \u00e5rsbokslut och koncernredovisning. Revisionsf\u00f6retag registrerat i ROAC (S1604) med uppdrag i hela Spanien.<\/p>\n","protected":false},"author":1,"featured_media":297,"parent":1664,"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-1676","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>Revision av \u00e5rsbokslut i Spanien | Controlaudit<\/title>\n<meta name=\"description\" content=\"Lagstadgad och frivillig revision av \u00e5rsbokslut och koncernredovisning. Revisionsf\u00f6retag registrerat i ROAC (S1604) med uppdrag i hela Spanien.\" \/>\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\/sv\/tjanster\/revision-arsbokslut\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Revision av \u00e5rsbokslut i Spanien | Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Lagstadgad och frivillig revision av \u00e5rsbokslut och koncernredovisning. 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