{"id":1677,"date":"2026-10-14T13:21:28","date_gmt":"2026-10-14T11:21:28","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1677"},"modified":"2026-10-21T08:57:51","modified_gmt":"2026-10-21T06:57:51","slug":"upprattande-arsbokslut","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/sv\/tjanster\/upprattande-arsbokslut\/","title":{"rendered":"Uppr\u00e4ttande av \u00e5rsbokslut"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1677\" class=\"elementor elementor-1677 elementor-26\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-17150df e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"17150df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-72ddee2 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"72ddee2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-fb797f5 e-con-full ca-split e-flex e-con e-parent\" data-id=\"fb797f5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7b112a1 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"7b112a1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2736712 ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"2736712\" 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; Uppr\u00e4ttande av \u00e5rsbokslut<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-343c05b elementor-widget elementor-widget-html\" data-id=\"343c05b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">F\u00f6rb\u00e4ttra <b>04<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4216f3 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"b4216f3\" 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\">Uppr\u00e4ttande av \u00e5rsbokslut<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee3b524 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"ee3b524\" 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>Vi uppr\u00e4ttar \u00e5rsbokslut och koncernredovisning, noter och f\u00f6rvaltningsber\u00e4ttelse med en revisors tekniska omd\u00f6me, f\u00f6r bolag d\u00e4r vi inte \u00e4r revisorer.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c9c3a45 e-con-full ca-btns e-flex e-con e-parent\" data-id=\"c9c3a45\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d4913e6 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"d4913e6\" 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-855feb3 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"855feb3\" 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-9bf8054 elementor-widget elementor-widget-html\" data-id=\"9bf8054\" 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>F\u00f6rb\u00e4ttra<\/b><\/div><div><small>Geografi<\/small><b>Hela Spanien<\/b><\/div><div><small>Regelverk<\/small><b>PGC \u00b7 LSC<\/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-cec1597 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"cec1597\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-a7709f2 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"a7709f2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-90ed263 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"90ed263\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-64c9aab e-con-full ca-toc e-flex e-con e-parent\" data-id=\"64c9aab\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b3c646 elementor-widget elementor-widget-html\" data-id=\"3b3c646\" 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-6ed9ce6 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"6ed9ce6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-28d7f74 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"28d7f74\" 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-a081fa9 elementor-widget elementor-widget-html\" data-id=\"a081fa9\" 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>\u00c5rsbokslutet best\u00e5r av balansr\u00e4kning, resultatr\u00e4kning, rapport \u00f6ver f\u00f6r\u00e4ndringar i eget kapital, kassafl\u00f6desanalys och noter (art. 254 i den spanska lagen om kapitalbolag, LSC). Styrelsen ska uppr\u00e4tta det inom tre m\u00e5nader fr\u00e5n r\u00e4kenskaps\u00e5rets utg\u00e5ng (art. 253.1 LSC). Controlaudit uppr\u00e4ttar det utifr\u00e5n bolagets bokf\u00f6ring och granskar till\u00e4mpningen av Spaniens allm\u00e4nna redovisningsplan (PGC) eller PGC PYMES. Av oberoendesk\u00e4l erbjuds tj\u00e4nsten bara n\u00e4r Controlaudit inte \u00e4r organisationens revisor (art. 16.1.b).1.\u00ba i lag 22\/2015).\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1420aaf elementor-widget elementor-widget-html\" data-id=\"1420aaf\" 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-cf265ec elementor-widget elementor-widget-html\" data-id=\"cf265ec\" 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>Vi erbjuder en specialiserad tj\u00e4nst f\u00f6r <strong>fullst\u00e4ndigt uppr\u00e4ttande av \u00e5rsbokslut<\/strong>, f\u00f6r enskilda bolag och koncerner. Den riktar sig till bolag som saknar tillr\u00e4ckliga tekniska resurser eller som vill f\u00f6rb\u00e4ttra kvaliteten i sin finansiella information. Enligt den spanska revisionslagen erbjuder vi den bara n\u00e4r vi inte \u00e4r valda som organisationens revisorer.<\/p><p>Vi n\u00f6jer oss inte med att ta fram de finansiella rapporterna i ett program. F\u00f6rst g\u00f6r vi en <strong>kritisk analys av bokf\u00f6ringen<\/strong>: vi granskar redovisningsprinciperna, sambandet mellan rapporterna och \u00f6verensst\u00e4mmelsen med bolagsr\u00e4ttsliga och branschspecifika regler. D\u00e4refter tar vi fram alla obligatoriska dokument, med fullst\u00e4ndiga noter anpassade efter bolagets faktiska verksamhet. Noterna inneh\u00e5ller de obligatoriska upplysningarna och den <strong>genomsnittliga betalningstiden till leverant\u00f6rer<\/strong>, som ber\u00e4knas enligt <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2016-1112\" target=\"_blank\" rel=\"noopener\">ICAC:s beslut av den 29 januari 2016<\/a>. N\u00e4r det \u00e4r aktuellt tar vi \u00e4ven fram f\u00f6rvaltningsber\u00e4ttelsen och f\u00f6rslaget till resultatdisposition.<\/p><p>Tj\u00e4nsten \u00e4r s\u00e4rskilt anv\u00e4ndbar f\u00f6r f\u00f6retag vars r\u00e4kenskaper tas fram av en skatter\u00e5dgivare utan n\u00e5gon djupare teknisk granskning. Resultatet \u00e4r stabila, anpassade och f\u00f6rsvarbara r\u00e4kenskaper, klara att ges in till handelsregistret (Registro Mercantil). Ansvaret f\u00f6r att uppr\u00e4tta dem ligger fortfarande hos styrelsen, vars samtliga ledam\u00f6ter ska underteckna dem (art. 253.2 LSC). Vi ger dem ett tekniskt korrekt och f\u00f6rklarat underlag.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9976ec1 elementor-widget elementor-widget-html\" data-id=\"9976ec1\" 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 utan en ekonomiavdelning med teknisk kunskap om PGC och bolagsr\u00e4ttsliga regler.<\/li><li>F\u00f6retag vars bokf\u00f6ring sk\u00f6ts av en skatter\u00e5dgivare och som vill ha r\u00e4kenskaper granskade med en revisors omd\u00f6me.<\/li><li>Bolag som g\u00e5r fr\u00e5n f\u00f6rkortad till fullst\u00e4ndig uppst\u00e4llningsform, eller fr\u00e5n PGC PYMES till PGC, eftersom de har \u00f6verskridit gr\u00e4nsv\u00e4rdena i art. 257 och 258 LSC.<\/li><li>Koncerner som ska uppr\u00e4tta koncernredovisning f\u00f6r f\u00f6rsta g\u00e5ngen (art. 42 i den spanska handelslagen, C\u00f3digo de Comercio).<\/li><li>Bolag som ska revideras av en annan revisor och vill g\u00e5 in i revisionen med v\u00e4l f\u00f6rberedda r\u00e4kenskaper.<\/li><li>F\u00f6retag som f\u00f6rbereder en finansiering, en f\u00f6rs\u00e4ljning eller nya del\u00e4gare och beh\u00f6ver tydliga och v\u00e4ldokumenterade r\u00e4kenskaper.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a19a7af elementor-widget elementor-widget-html\" data-id=\"a19a7af\" 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>R\u00e4kenskapernas inneh\u00e5ll best\u00e4ms av den <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">konsoliderade texten av den spanska lagen om kapitalbolag<\/a> (art. 253\u2013262), den <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1885-6627\" target=\"_blank\" rel=\"noopener\">spanska handelslagen (C\u00f3digo de Comercio)<\/a> och redovisningsplanerna: <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-19884\" target=\"_blank\" rel=\"noopener\">PGC (kungligt dekret 1514\/2007)<\/a> och <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-19966\" target=\"_blank\" rel=\"noopener\">PGC PYMES (kungligt dekret 1515\/2007)<\/a>, \u00e4ndrade genom <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1350\" target=\"_blank\" rel=\"noopener\">kungligt dekret 1\/2021<\/a>. Koncernredovisning regleras av <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-14621\" target=\"_blank\" rel=\"noopener\">reglerna f\u00f6r uppr\u00e4ttande av koncernredovisning (kungligt dekret 1159\/2010)<\/a>.<\/p><p>Tidsfrister f\u00f6r ett r\u00e4kenskaps\u00e5r som sammanfaller med kalender\u00e5ret:<\/p><ul><li><strong>Uppr\u00e4ttande<\/strong> senast den 31 mars (art. 253.1 LSC).<\/li><li><strong>Fastst\u00e4llelse<\/strong> p\u00e5 bolagsst\u00e4mman senast den 30 juni (art. 164.1 LSC).<\/li><li><strong>Ingivande<\/strong> till handelsregistret inom en m\u00e5nad efter fastst\u00e4llelsen (art. 279.1 LSC).<\/li><\/ul><p><strong>Oberoende.<\/strong> Enligt art. 16.1.b).1.\u00ba i <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">lag 22\/2015<\/a> \u00e4r det of\u00f6renligt att revisorn utf\u00f6r bokf\u00f6ringstj\u00e4nster \u00e5t den reviderade organisationen eller uppr\u00e4ttar dess finansiella rapporter. <a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2021-1351\" target=\"_blank\" rel=\"noopener\">Art. 47 i RLAC<\/a> omfattar \u00e4ven att medverka eller delta i uppr\u00e4ttandet, oavsett om organisationen tar p\u00e5 sig ansvaret eller inte. J\u00e4vet g\u00e4ller fr\u00e5n b\u00f6rjan av det reviderade r\u00e4kenskaps\u00e5ret till dess att revisionsarbetet avslutats (art. 21.1 LAC). D\u00e4rf\u00f6r kontrollerar vi, innan vi accepterar uppdraget, att vi inte \u00e4r och inte kommer att bli era revisorer under den perioden.<\/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\">F\u00f6rkortad balansr\u00e4kning och f\u00f6rkortad rapport \u00f6ver f\u00f6r\u00e4ndringar i eget kapital<\/th><td>Art. 257 LSC<\/td><td>Under tv\u00e5 r\u00e4kenskaps\u00e5r, tv\u00e5 av tre: balansomslutning \u2264 4\u00a0000\u00a0000 \u20ac, nettooms\u00e4ttning \u2264 8\u00a0000\u00a0000 \u20ac, medelantal anst\u00e4llda \u2264 50. Kassafl\u00f6desanalys \u00e4r inte obligatorisk<\/td><\/tr><tr><th scope=\"row\">F\u00f6rkortad resultatr\u00e4kning<\/th><td>Art. 258 LSC<\/td><td>Under tv\u00e5 r\u00e4kenskaps\u00e5r, tv\u00e5 av tre: balansomslutning \u2264 11\u00a0400\u00a0000 \u20ac, nettooms\u00e4ttning \u2264 22\u00a0800\u00a0000 \u20ac, medelantal anst\u00e4llda \u2264 250<\/td><\/tr><tr><th scope=\"row\">F\u00f6rvaltningsber\u00e4ttelse<\/th><td>Art. 262 LSC<\/td><td>Inte obligatorisk om f\u00f6rkortad balansr\u00e4kning uppr\u00e4ttas. Bolag som inte f\u00e5r uppr\u00e4tta f\u00f6rkortad resultatr\u00e4kning ska ange den genomsnittliga betalningstiden i den<\/td><\/tr><tr><th scope=\"row\">Till\u00e4mpning av PGC PYMES<\/th><td>Art. 2 kungligt dekret 1515\/2007<\/td><td>Samma gr\u00e4nsv\u00e4rden som f\u00f6r f\u00f6rkortad balansr\u00e4kning: 4\u00a0000\u00a0000 \u20ac \/ 8\u00a0000\u00a0000 \u20ac \/ 50<\/td><\/tr><tr><th scope=\"row\">S\u00e4rskilda principer f\u00f6r mikrof\u00f6retag<\/th><td>Art. 4 kungligt dekret 1515\/2007<\/td><td>Under tv\u00e5 r\u00e4kenskaps\u00e5r, tv\u00e5 av tre: balansomslutning \u2264 1\u00a0000\u00a0000 \u20ac, nettooms\u00e4ttning \u2264 2\u00a0000\u00a0000 \u20ac, medelantal anst\u00e4llda \u2264 10<\/td><\/tr><tr><th scope=\"row\">Koncernredovisning<\/th><td>Art. 42 och 43 CCom; kungligt dekret 1159\/2010<\/td><td>Skyldighet f\u00f6r moderbolaget. Undantag om koncernen inte \u00f6verskrider tv\u00e5 av gr\u00e4nsv\u00e4rdena f\u00f6r f\u00f6rkortad resultatr\u00e4kning, utom n\u00e4r det finns f\u00f6retag av allm\u00e4nt intresse<\/td><\/tr><tr><th scope=\"row\">Genomsnittlig betalningstid till leverant\u00f6rer<\/th><td>ICAC:s beslut av den 29 januari 2016<\/td><td>Obligatorisk upplysning i noterna, med olika metod f\u00f6r fullst\u00e4ndig uppst\u00e4llningsform och f\u00f6r f\u00f6rkortad form eller PYMES<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1fe6d09 elementor-widget elementor-widget-html\" data-id=\"1fe6d09\" 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>Redovisningsdiagnos<\/h3><p>Vi granskar r\u00e5balansen och de till\u00e4mpade principerna: avskrivningar, nedskrivningar, avs\u00e4ttningar, periodiseringar, inkomstskatt och klassificering av skulder. Vi f\u00f6resl\u00e5r skriftligen de justeringar och omklassificeringar som bolaget b\u00f6r bokf\u00f6ra.<\/p><\/div><div><h3>Finansiella rapporter<\/h3><p>Vi uppr\u00e4ttar balansr\u00e4kning, resultatr\u00e4kning, rapport \u00f6ver f\u00f6r\u00e4ndringar i eget kapital och, n\u00e4r det \u00e4r obligatoriskt, kassafl\u00f6desanalys, i fullst\u00e4ndig, f\u00f6rkortad eller PYMES-form beroende p\u00e5 vad som g\u00e4ller.<\/p><\/div><div><h3>Fullst\u00e4ndiga noter<\/h3><p>Vi skriver alla obligatoriska noter, anpassade efter verksamheten: n\u00e4rst\u00e5ende, ers\u00e4ttningar till styrelsen, medelantal anst\u00e4llda, h\u00e4ndelser efter balansdagen och genomsnittlig betalningstid, bland annat.<\/p><\/div><div><h3>F\u00f6rvaltningsber\u00e4ttelse och f\u00f6rslag till resultatdisposition<\/h3><p>Vi tar fram f\u00f6rvaltningsber\u00e4ttelsen n\u00e4r den \u00e4r obligatorisk eller l\u00e4mplig, med informationen i art. 262 LSC, samt f\u00f6rslaget till resultatdisposition.<\/p><\/div><div><h3>Koncernredovisning<\/h3><p>Vi analyserar konsolideringskretsen, g\u00f6r anpassningar och elimineringar och skriver koncernens noter enligt kungligt dekret 1159\/2010.<\/p><\/div><div><h3>St\u00f6d vid uppr\u00e4ttande och ingivande<\/h3><p>Vi l\u00e4mnar en ordnad dokumentation s\u00e5 att styrelsen kan uppr\u00e4tta r\u00e4kenskaperna och s\u00e5 att de kan ges in till handelsregistret p\u00e5 de officiella blanketterna.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3dafaf6 elementor-widget elementor-widget-html\" data-id=\"3dafaf6\" 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>Kontroll av oberoende och uppdrag<\/h3><p>Vi kontrollerar att vi inte \u00e4r och inte kommer att bli organisationens revisorer under den ber\u00f6rda perioden och undertecknar uppdraget. Helst f\u00f6re r\u00e4kenskaps\u00e5rets utg\u00e5ng.<\/p><\/li><li><b>02<\/b><h3>Mottagande av underlag<\/h3><p>Vi tar emot den avslutade bokf\u00f6ringen och underlagen. Helst under de fyra veckorna efter r\u00e4kenskaps\u00e5rets utg\u00e5ng.<\/p><\/li><li><b>03<\/b><h3>Diagnos och f\u00f6rslag till justeringar<\/h3><p>Vi analyserar redovisningsprinciperna och f\u00f6resl\u00e5r justeringar och omklassificeringar. Bolaget beslutar och bokf\u00f6r dem. Det tar normalt tv\u00e5 till tre veckor.<\/p><\/li><li><b>04<\/b><h3>Uppr\u00e4ttande av r\u00e4kenskaperna<\/h3><p>Vi tar fram de finansiella rapporterna, noterna och vid behov f\u00f6rvaltningsber\u00e4ttelsen, och st\u00e4mmer av dem mot den slutliga bokf\u00f6ringen.<\/p><\/li><li><b>05<\/b><h3>Genomg\u00e5ng med ledningen och uppr\u00e4ttande<\/h3><p>Vi f\u00f6rklarar siffrorna och noterna f\u00f6r styrelsen s\u00e5 att den kan uppr\u00e4tta och underteckna r\u00e4kenskaperna f\u00f6re utg\u00e5ngen av den tredje m\u00e5naden efter r\u00e4kenskaps\u00e5rets slut.<\/p><\/li><li><b>06<\/b><h3>Bolagsst\u00e4mma och ingivande<\/h3><p>Vi hj\u00e4lper till med dokumentationen till den ordinarie bolagsst\u00e4mman och med ingivandet under m\u00e5naden efter fastst\u00e4llelsen.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fdc200 elementor-widget elementor-widget-html\" data-id=\"4fdc200\" 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>R\u00e4kenskaps\u00e5rets avslutade r\u00e5balans och grundbok<\/li><li>F\u00f6reg\u00e5ende \u00e5rs \u00e5rsbokslut i den form det gavs in<\/li><li>F\u00f6rteckning \u00f6ver anl\u00e4ggningstillg\u00e5ngar, med anskaffningar, avyttringar och avskrivningsplaner<\/li><li>Lagerf\u00f6rteckning och v\u00e4rderingsprinciper<\/li><li>Sammanst\u00e4llningar \u00f6ver l\u00e5n, krediter och leasing<\/li><li>Utkast till bolagsskattedeklaration och specifikation av skillnaderna mellan redovisning och beskattning<\/li><li>Medelantal anst\u00e4llda per kategori samt ers\u00e4ttningar till styrelse och ledande befattningshavare<\/li><li>Transaktioner och mellanhavanden med del\u00e4gare, styrelseledam\u00f6ter och koncernbolag<\/li><li>Specifikation av betalningar till leverant\u00f6rer f\u00f6r att ber\u00e4kna den genomsnittliga betalningstiden<\/li><li>Information om h\u00e4ndelser efter balansdagen och p\u00e5g\u00e5ende tvister<\/li><\/ul><\/div><div><h3>Vad du f\u00e5r<\/h3><ul><li>Fullst\u00e4ndigt \u00e5rsbokslut i den form som g\u00e4ller: balansr\u00e4kning, resultatr\u00e4kning, rapport \u00f6ver f\u00f6r\u00e4ndringar i eget kapital, kassafl\u00f6desanalys och noter<\/li><li>F\u00f6rvaltningsber\u00e4ttelse och f\u00f6rslag till resultatdisposition, n\u00e4r det \u00e4r aktuellt<\/li><li>Teknisk promemoria med till\u00e4mpade principer och f\u00f6reslagna justeringar<\/li><li>Koncernredovisning och koncernf\u00f6rvaltningsber\u00e4ttelse, f\u00f6r koncerner<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d9e18d2 elementor-widget elementor-widget-html\" data-id=\"d9e18d2\" 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-500fe06 ca-faq elementor-widget elementor-widget-accordion\" data-id=\"500fe06\" 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-8391\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-8391\" 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\">Varf\u00f6r kan ni inte uppr\u00e4tta v\u00e5ra r\u00e4kenskaper om ni \u00e4r v\u00e5ra revisorer?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8391\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-8391\"><p>Eftersom lagen f\u00f6rbjuder det f\u00f6r att skydda revisorns oberoende: enligt art. 16.1.b).1.\u00ba LAC \u00e4r det of\u00f6renligt att uppr\u00e4tta den reviderade organisationens bokf\u00f6ring eller finansiella rapporter. En revisor kan inte uttala sig om r\u00e4kenskaper som revisorn sj\u00e4lv har uppr\u00e4ttat. Om vi \u00e4r era revisorer hj\u00e4lper vi er att tolka regelverket under revisionen, men r\u00e4kenskaperna m\u00e5ste uppr\u00e4ttas av n\u00e5gon annan.<\/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-8392\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-8392\" 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\">Om ni uppr\u00e4ttar r\u00e4kenskaperna, vem ansvarar d\u00e5 f\u00f6r dem?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8392\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-8392\"><p>Styrelsen. Det \u00e4r styrelsen som uppr\u00e4ttar r\u00e4kenskaperna inom tre m\u00e5nader fr\u00e5n r\u00e4kenskaps\u00e5rets utg\u00e5ng, och samtliga ledam\u00f6ter ska underteckna dem; saknas en underskrift ska sk\u00e4let anges (art. 253 LSC). Vi bidrar med det tekniska arbetet och f\u00f6rklarar varje siffra och varje not s\u00e5 att styrelsen kan uppr\u00e4tta dem med full insikt.<\/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-8393\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-8393\" 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\">Vilken uppst\u00e4llningsform g\u00e4ller f\u00f6r oss: fullst\u00e4ndig, f\u00f6rkortad eller PYMES?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8393\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-8393\"><p>Det beror p\u00e5 bolagets balansomslutning, nettooms\u00e4ttning och medelantal anst\u00e4llda under tv\u00e5 r\u00e4kenskaps\u00e5r i f\u00f6ljd. Med h\u00f6gst 4\u00a0000\u00a0000 \u20ac i balansomslutning, 8\u00a0000\u00a0000 \u20ac i nettooms\u00e4ttning och 50 anst\u00e4llda (tv\u00e5 av tre) kan bolaget anv\u00e4nda f\u00f6rkortad balansr\u00e4kning och PGC PYMES. F\u00f6rkortad resultatr\u00e4kning f\u00e5r anv\u00e4ndas upp till 11\u00a0400\u00a0000 \u20ac, 22\u00a0800\u00a0000 \u20ac och 250 anst\u00e4llda (art. 257 och 258 LSC). Vi kontrollerar detta n\u00e4r uppdraget inleds.<\/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-8394\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-8394\" 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 ni revidera oss l\u00e4ngre fram?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8394\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-8394\"><p>Bara om j\u00e4vsperioden respekteras: vi f\u00e5r inte ha uppr\u00e4ttat era r\u00e4kenskaper eller er bokf\u00f6ring fr\u00e5n b\u00f6rjan av det r\u00e4kenskaps\u00e5r som revideras till dess att revisionen avslutats (art. 21.1 LAC). Om du planerar att v\u00e4lja oss som revisorer \u00e4r det b\u00e4st att vi pratar om det innan arbetet b\u00f6rjar, s\u00e5 att vi kan analysera ert fall.<\/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-8395\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-8395\" 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\">Inneh\u00e5ller noterna den genomsnittliga betalningstiden till leverant\u00f6rer?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8395\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-8395\"><p>Ja. Det \u00e4r en obligatorisk upplysning och vi ber\u00e4knar den med metoden i ICAC:s beslut av den 29 januari 2016, som skiljer sig mellan fullst\u00e4ndig uppst\u00e4llningsform och f\u00f6rkortad form eller PYMES. Om bolaget inte f\u00e5r uppr\u00e4tta f\u00f6rkortad resultatr\u00e4kning ska upplysningen \u00e4ven l\u00e4mnas i f\u00f6rvaltningsber\u00e4ttelsen (art. 262.1 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-8396\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-8396\" 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\">Sk\u00f6ter ni den l\u00f6pande bokf\u00f6ringen?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8396\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-8396\"><p>Tj\u00e4nsten best\u00e5r i att uppr\u00e4tta \u00e5rsbokslutet utifr\u00e5n den bokf\u00f6ring som bolaget eller dess r\u00e5dgivare sk\u00f6ter. Vi granskar bokf\u00f6ringen och f\u00f6resl\u00e5r n\u00f6dv\u00e4ndiga justeringar, och bolaget beslutar och bokf\u00f6r dem. Om du beh\u00f6ver annat st\u00f6d \u00e4r du v\u00e4lkommen att h\u00f6ra av dig, s\u00e5 bed\u00f6mer vi ditt fall.<\/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-8397\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-8397\" 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 vi inte ger in r\u00e4kenskaperna i tid?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-8397\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-8397\"><p>Handelsregistret (Registro Mercantil) sp\u00e4rrar bolagets registreringar: inga handlingar fr\u00e5n bolaget registreras, med vissa undantag, s\u00e5 l\u00e4nge underl\u00e5tenheten best\u00e5r (art. 282 LSC). Dessutom kan ICAC besluta om b\u00f6ter p\u00e5 1\u00a0200\u201360\u00a0000 \u20ac (art. 283 LSC).<\/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\":\"Varf\\u00f6r kan ni inte uppr\\u00e4tta v\\u00e5ra r\\u00e4kenskaper om ni \\u00e4r v\\u00e5ra revisorer?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Eftersom lagen f\\u00f6rbjuder det f\\u00f6r att skydda revisorns oberoende: enligt art. 16.1.b).1.\\u00ba LAC \\u00e4r det of\\u00f6renligt att uppr\\u00e4tta den reviderade organisationens bokf\\u00f6ring eller finansiella rapporter. En revisor kan inte uttala sig om r\\u00e4kenskaper som revisorn sj\\u00e4lv har uppr\\u00e4ttat. Om vi \\u00e4r era revisorer hj\\u00e4lper vi er att tolka regelverket under revisionen, men r\\u00e4kenskaperna m\\u00e5ste uppr\\u00e4ttas av n\\u00e5gon annan.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Om ni uppr\\u00e4ttar r\\u00e4kenskaperna, vem ansvarar d\\u00e5 f\\u00f6r dem?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Styrelsen. Det \\u00e4r styrelsen som uppr\\u00e4ttar r\\u00e4kenskaperna inom tre m\\u00e5nader fr\\u00e5n r\\u00e4kenskaps\\u00e5rets utg\\u00e5ng, och samtliga ledam\\u00f6ter ska underteckna dem; saknas en underskrift ska sk\\u00e4let anges (art. 253 LSC). Vi bidrar med det tekniska arbetet och f\\u00f6rklarar varje siffra och varje not s\\u00e5 att styrelsen kan uppr\\u00e4tta dem med full insikt.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vilken uppst\\u00e4llningsform g\\u00e4ller f\\u00f6r oss: fullst\\u00e4ndig, f\\u00f6rkortad eller PYMES?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det beror p\\u00e5 bolagets balansomslutning, nettooms\\u00e4ttning och medelantal anst\\u00e4llda under tv\\u00e5 r\\u00e4kenskaps\\u00e5r i f\\u00f6ljd. Med h\\u00f6gst 4\\u00a0000\\u00a0000 \\u20ac i balansomslutning, 8\\u00a0000\\u00a0000 \\u20ac i nettooms\\u00e4ttning och 50 anst\\u00e4llda (tv\\u00e5 av tre) kan bolaget anv\\u00e4nda f\\u00f6rkortad balansr\\u00e4kning och PGC PYMES. F\\u00f6rkortad resultatr\\u00e4kning f\\u00e5r anv\\u00e4ndas upp till 11\\u00a0400\\u00a0000 \\u20ac, 22\\u00a0800\\u00a0000 \\u20ac och 250 anst\\u00e4llda (art. 257 och 258 LSC). Vi kontrollerar detta n\\u00e4r uppdraget inleds.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kan ni revidera oss l\\u00e4ngre fram?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Bara om j\\u00e4vsperioden respekteras: vi f\\u00e5r inte ha uppr\\u00e4ttat era r\\u00e4kenskaper eller er bokf\\u00f6ring fr\\u00e5n b\\u00f6rjan av det r\\u00e4kenskaps\\u00e5r som revideras till dess att revisionen avslutats (art. 21.1 LAC). Om du planerar att v\\u00e4lja oss som revisorer \\u00e4r det b\\u00e4st att vi pratar om det innan arbetet b\\u00f6rjar, s\\u00e5 att vi kan analysera ert fall.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Inneh\\u00e5ller noterna den genomsnittliga betalningstiden till leverant\\u00f6rer?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ja. Det \\u00e4r en obligatorisk upplysning och vi ber\\u00e4knar den med metoden i ICAC:s beslut av den 29 januari 2016, som skiljer sig mellan fullst\\u00e4ndig uppst\\u00e4llningsform och f\\u00f6rkortad form eller PYMES. Om bolaget inte f\\u00e5r uppr\\u00e4tta f\\u00f6rkortad resultatr\\u00e4kning ska upplysningen \\u00e4ven l\\u00e4mnas i f\\u00f6rvaltningsber\\u00e4ttelsen (art. 262.1 LSC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Sk\\u00f6ter ni den l\\u00f6pande bokf\\u00f6ringen?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Tj\\u00e4nsten best\\u00e5r i att uppr\\u00e4tta \\u00e5rsbokslutet utifr\\u00e5n den bokf\\u00f6ring som bolaget eller dess r\\u00e5dgivare sk\\u00f6ter. Vi granskar bokf\\u00f6ringen och f\\u00f6resl\\u00e5r n\\u00f6dv\\u00e4ndiga justeringar, och bolaget beslutar och bokf\\u00f6r dem. Om du beh\\u00f6ver annat st\\u00f6d \\u00e4r du v\\u00e4lkommen att h\\u00f6ra av dig, s\\u00e5 bed\\u00f6mer vi ditt fall.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad h\\u00e4nder om vi inte ger in r\\u00e4kenskaperna i tid?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Handelsregistret (Registro Mercantil) sp\\u00e4rrar bolagets registreringar: inga handlingar fr\\u00e5n bolaget registreras, med vissa undantag, s\\u00e5 l\\u00e4nge underl\\u00e5tenheten best\\u00e5r (art. 282 LSC). Dessutom kan ICAC besluta om b\\u00f6ter p\\u00e5 1\\u00a0200\\u201360\\u00a0000 \\u20ac (art. 283 LSC).<\\\/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-28420a4 elementor-widget elementor-widget-html\" data-id=\"28420a4\" 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-1885-6627\" target=\"_blank\" rel=\"noopener\">Spanska handelslagen (C\u00f3digo de Comercio)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-19884\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 1514\/2007, Spaniens allm\u00e4nna redovisningsplan<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2007-19966\" target=\"_blank\" rel=\"noopener\">Kungligt dekret 1515\/2007, allm\u00e4n redovisningsplan f\u00f6r sm\u00e5 och medelstora f\u00f6retag<\/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\/buscar\/act.php?id=BOE-A-2016-1112\" target=\"_blank\" rel=\"noopener\">ICAC:s beslut av den 29 januari 2016 om genomsnittlig betalningstid till leverant\u00f6rer i noterna<\/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 (art. 16, j\u00e4v)<\/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 (art. 47)<\/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-3045fd1 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"3045fd1\" 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-7bc8ef1 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"7bc8ef1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-906acdd e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"906acdd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a585a85 e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"a585a85\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f6a4d3 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"8f6a4d3\" 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-2c72dab ca-h2 elementor-widget elementor-widget-heading\" data-id=\"2c72dab\" 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-bcb96eb e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"bcb96eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-ad3c0dd e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ad3c0dd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/effektivitetsrevision\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1908c98 elementor-widget elementor-widget-html\" data-id=\"1908c98\" 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=\"12\" cy=\"12\" r=\"3\"\/><path d=\"M12 2v3M12 19v3M4.2 4.2l2.1 2.1M17.7 17.7l2.1 2.1M2 12h3M19 12h3M4.2 19.8l2.1-2.1M17.7 6.3l2.1-2.1\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d07474c ca-card-t elementor-widget elementor-widget-heading\" data-id=\"d07474c\" 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\">Effektivitetsrevision<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c016314 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"c016314\" 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>Utv\u00e4rdering av ett f\u00f6retags samlade prestationer bortom den finansiella informationen.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e5f06 elementor-widget elementor-widget-html\" data-id=\"b7e5f06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Ideella organisationer<\/span><span>Yrkessammanslutningar<\/span><span>Verksamhets- och budgetuppf\u00f6ljning<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b8f241 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"8b8f241\" 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-40d2ba8 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"40d2ba8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/granskning-tjanster\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-51d9cb0 elementor-widget elementor-widget-html\" data-id=\"51d9cb0\" 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 2v7a3 3 0 006 0V2M6 2v20M21 15V2a5 5 0 00-5 5v6h5zm0 0v7\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5117ba5 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"5117ba5\" 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\">Granskning av tj\u00e4nster<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-168c295 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"168c295\" 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>Utv\u00e4rdering av tj\u00e4nster och av hur ers\u00e4ttningspolicyer till\u00e4mpas, s\u00e4rskilt inom hotell och restaurang.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4d563f elementor-widget elementor-widget-html\" data-id=\"c4d563f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Hotell, fritid och restaurang<\/span><span>Granskning av ers\u00e4ttningar<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e159a4 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"8e159a4\" 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-b8c55b3 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b8c55b3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/sv\/tjanster\/revision-arsbokslut\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0adfe84 elementor-widget elementor-widget-html\" data-id=\"0adfe84\" 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-751c1bf ca-card-t elementor-widget elementor-widget-heading\" data-id=\"751c1bf\" 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 \u00e5rsbokslut<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11219ec ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"11219ec\" 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>Vi reviderar finansiella rapporter med h\u00f6gsta krav p\u00e5 kvalitet och professionell noggrannhet.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5091dc8 elementor-widget elementor-widget-html\" data-id=\"5091dc8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>Lagstadgad revision<\/span><span>Frivillig revision<\/span><span>Koncernredovisning<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74d436e ca-gowrap elementor-widget elementor-widget-html\" data-id=\"74d436e\" 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-c7ae7f7 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"c7ae7f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1ca2bc5 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"1ca2bc5\" 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-10978df ca-h2 elementor-widget elementor-widget-heading\" data-id=\"10978df\" 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 uppr\u00e4ttande av \u00e5rsbokslut<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb3a6c ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"6cb3a6c\" 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-a21a1ba e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"a21a1ba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20edf16 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"20edf16\" 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-c2f3f4e ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"c2f3f4e\" 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>Vi uppr\u00e4ttar \u00e5rsbokslut, noter och f\u00f6rvaltningsber\u00e4ttelse med en revisors omd\u00f6me, klara att fastst\u00e4lla och ge in. Endast om vi inte \u00e4r era revisorer.<\/p>\n","protected":false},"author":1,"featured_media":756,"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-1677","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>Uppr\u00e4ttande av \u00e5rsbokslut i Spanien | Controlaudit<\/title>\n<meta name=\"description\" content=\"Vi uppr\u00e4ttar \u00e5rsbokslut, noter och f\u00f6rvaltningsber\u00e4ttelse med en revisors omd\u00f6me, klara att fastst\u00e4lla och ge in. 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