{"id":1686,"date":"2026-10-14T13:21:28","date_gmt":"2026-10-14T11:21:28","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1686"},"modified":"2026-10-21T08:57:42","modified_gmt":"2026-10-21T06:57:42","slug":"sakkunnigbevisning","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/sv\/tjanster\/sakkunnigbevisning\/","title":{"rendered":"Ekonomisk sakkunnigbevisning och forensisk granskning"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1686\" class=\"elementor elementor-1686 elementor-35\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e0d71d7 e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"e0d71d7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1cbd3eb e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"1cbd3eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cc54550 e-con-full ca-split e-flex e-con e-parent\" data-id=\"cc54550\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4a2d718 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"4a2d718\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fd6993f ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"fd6993f\" 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; Sakkunnigutl\u00e5tanden och forensisk granskning<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c68090e elementor-widget elementor-widget-html\" data-id=\"c68090e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">F\u00f6rsvar <b>05<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25d876c ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"25d876c\" 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\">Ekonomisk sakkunnigbevisning och forensisk granskning<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eee2eda ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"eee2eda\" 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 tar fram oberoende och tekniskt v\u00e4lgrundade ekonomiska, redovisningsm\u00e4ssiga och forensiska sakkunnigutl\u00e5tanden och f\u00f6rsvarar dem i r\u00e4tten.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fa075be e-con-full ca-btns e-flex e-con e-parent\" data-id=\"fa075be\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dbcede0 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"dbcede0\" 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-f017c35 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"f017c35\" 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-1158fb2 elementor-widget elementor-widget-html\" data-id=\"1158fb2\" 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\u00f6rsvar<\/b><\/div><div><small>Verksamhetsomr\u00e5de<\/small><b>Hela Spanien<\/b><\/div><div><small>Ramverk<\/small><b>LEC \u00b7 LECrim<\/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-7243843 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"7243843\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-8ab0747 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"8ab0747\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1248db4 e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"1248db4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e7bbb67 e-con-full ca-toc e-flex e-con e-parent\" data-id=\"e7bbb67\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-654f729 elementor-widget elementor-widget-html\" data-id=\"654f729\" 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-f4d6168 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"f4d6168\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-848ff45 e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"848ff45\" 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-f1e5989 elementor-widget elementor-widget-html\" data-id=\"f1e5989\" 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>Ekonomisk sakkunnigbevisning tillf\u00f6r processen den redovisnings- och finansiella kunskap som domaren beh\u00f6ver f\u00f6r att bed\u00f6ma omst\u00e4ndigheter eller ber\u00e4kna belopp. I tvistem\u00e5l regleras den i art. 335 och f\u00f6ljande i den spanska civilprocesslagen (Ley de Enjuiciamiento Civil, LEC), som kr\u00e4ver att den sakkunnige f\u00f6rs\u00e4krar att han eller hon agerar s\u00e5 objektivt som m\u00f6jligt; i brottm\u00e5l i den spanska straffprocesslagen (Ley de Enjuiciamiento Criminal, LECrim). Vi medverkar i domstols-, skilje- och insolvensf\u00f6rfaranden och i bedr\u00e4geriutredningar.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fc78f8 elementor-widget elementor-widget-html\" data-id=\"4fc78f8\" 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-8f14808 elementor-widget elementor-widget-html\" data-id=\"8f14808\" 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>Ett <strong>ekonomiskt sakkunnigutl\u00e5tande<\/strong> \u00e4r ett tekniskt utl\u00e5tande som analyserar omst\u00e4ndigheter med ekonomisk betydelse (saldon, penningfl\u00f6den, resultat, v\u00e4rden, skador) och f\u00f6rklarar dem begripligt f\u00f6r den som ska fatta beslut: en domare, en skiljeman eller f\u00f6retaget sj\u00e4lvt. Dess nytta beror p\u00e5 tv\u00e5 saker: analysens tekniska stringens och den sakkunniges f\u00f6rm\u00e5ga att f\u00f6rsvara den mot fr\u00e5gor och inv\u00e4ndningar.<\/p><p>Controlaudit \u00e4r specialiserat p\u00e5 ekonomisk och forensisk sakkunnigbevisning. V\u00e5rt team best\u00e5r av experter inom finans, redovisning och revision, och vi samarbetar med specialister inom tekniska omr\u00e5den som cybers\u00e4kerhet, teknik eller milj\u00f6 n\u00e4r \u00e4rendet kr\u00e4ver det. Vi bist\u00e5r f\u00f6retag, advokatbyr\u00e5er och domstolar i domstols- och skiljef\u00f6rfaranden, i insolvens- och rekonstruktionsprocesser och i arbetet med att f\u00f6rebygga och utreda bedr\u00e4gerier.<\/p><p>Den <strong>forensiska<\/strong> granskningen g\u00e5r ett steg l\u00e4ngre \u00e4n den redovisningsm\u00e4ssiga: den rekonstruerar transaktioner, sp\u00e5rar pengarna (cash tracing), identifierar oegentligheter och s\u00e4krar och f\u00f6rvarar digitala bevis s\u00e5 att de kan anv\u00e4ndas i ett f\u00f6rfarande. Vi tar fram sakkunnigutl\u00e5tanden, ekonomiska och finansiella utl\u00e5tanden, redovisningskontroller och ekonomiska v\u00e4rderingar som h\u00e5ller fullt ut.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f708e6e elementor-widget elementor-widget-html\" data-id=\"f708e6e\" 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>Advokatbyr\u00e5er som beh\u00f6ver ber\u00e4kna ett krav eller bem\u00f6ta motpartens sakkunnigutl\u00e5tande.<\/li><li>F\u00f6retag som misst\u00e4nker internt bedr\u00e4geri, f\u00f6rskingring av medel eller oegentligheter i redovisningen.<\/li><li>Del\u00e4gare och styrelseledam\u00f6ter i bolagstvister: redovisningsskyldighet, vinstf\u00f6rdelning eller v\u00e4rdet p\u00e5 andelar.<\/li><li>Parter i skadest\u00e5ndsanspr\u00e5k och anspr\u00e5k p\u00e5 utebliven vinst till f\u00f6ljd av avtalsbrott eller otill\u00e5tna handlingar.<\/li><li>K\u00f6pare och s\u00e4ljare i tvister om prisjusteringar, tilltr\u00e4desbalansr\u00e4kningar eller garantier efter ett f\u00f6retagsf\u00f6rv\u00e4rv.<\/li><li>Borgen\u00e4rer, g\u00e4lden\u00e4rer och yrkespersoner som medverkar i insolvens- och rekonstruktionsf\u00f6rfaranden.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-84306e7 elementor-widget elementor-widget-html\" data-id=\"84306e7\" 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\">R\u00e4ttslig ram<\/h2><p><strong>Tvistem\u00e5l.<\/strong> <a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2000-323#a335' target='_blank' rel='noopener'>Art. 335 i den spanska civilprocesslagen<\/a> till\u00e5ter parterna att l\u00e4gga fram sakkunnigutl\u00e5tanden n\u00e4r vetenskaplig, teknisk eller praktisk kunskap beh\u00f6vs f\u00f6r att bed\u00f6ma relevanta omst\u00e4ndigheter. N\u00e4r den sakkunnige l\u00e4mnar utl\u00e5tandet ska han eller hon under ed eller f\u00f6rs\u00e4kran om sanning f\u00f6rklara att han eller hon har agerat och kommer att agera <strong>s\u00e5 objektivt som m\u00f6jligt<\/strong>, med beaktande av b\u00e5de det som kan gynna och det som kan missgynna var och en av parterna, och att han eller hon k\u00e4nner till de straffr\u00e4ttsliga p\u00e5f\u00f6ljder som kan bli f\u00f6ljden om skyldigheten \u00e5sidos\u00e4tts.<\/p><p>Partsutl\u00e5tanden ges in tillsammans med st\u00e4mningsans\u00f6kan eller svarom\u00e5let (art. 336). Om det inte \u00e4r m\u00f6jligt ska de aviseras i dessa inlagor och ges in s\u00e5 snart de finns tillg\u00e4ngliga och under alla omst\u00e4ndigheter fem dagar f\u00f6re den f\u00f6rberedande f\u00f6rhandlingen (audiencia previa) i ordin\u00e4rt f\u00f6rfarande eller inom trettio dagar fr\u00e5n st\u00e4mningsans\u00f6kan eller svarom\u00e5let i f\u00f6renklat f\u00f6rfarande (juicio verbal) (art. 337.1). Parterna kan ocks\u00e5 beg\u00e4ra att domstolen utser en sakkunnig (art. 339). De sakkunniga ska ha den officiella examen som motsvarar omr\u00e5det och vara erk\u00e4nda experter inom det (art. 340).<\/p><p>Vid f\u00f6rhandlingen kan den sakkunnige kallas f\u00f6r att redog\u00f6ra f\u00f6r eller f\u00f6rklara sitt utl\u00e5tande, besvara fr\u00e5gor och inv\u00e4ndningar om metod, f\u00f6ruts\u00e4ttningar och slutsatser och bem\u00f6ta kritik fr\u00e5n motpartens sakkunnige (art. 337.2 och 347). Partssakkunniga kan inte j\u00e4vas, men inv\u00e4ndningar (tachas) kan riktas mot dem p\u00e5 grunder som sl\u00e4ktskap med parterna eller intresse i saken (art. 124 och 343). Domstolen bed\u00f6mer utl\u00e5tandena enligt principen om <strong>fri bevisv\u00e4rdering<\/strong> (sana cr\u00edtica) (art. 348).<\/p><p><strong>Brottm\u00e5l.<\/strong> Den <a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1882-6036#a456' target='_blank' rel='noopener'>spanska straffprocesslagen<\/a> f\u00f6reskriver sakkunnigutl\u00e5tanden under f\u00f6runders\u00f6kningen n\u00e4r vetenskaplig eller konstn\u00e4rlig kunskap beh\u00f6vs (art. 456 och f\u00f6ljande) och att de sakkunniga h\u00f6rs vid huvudf\u00f6rhandlingen, d\u00e4r de besvarar parternas fr\u00e5gor och motfr\u00e5gor (art. 723\u2013725).<\/p><p><strong>Insolvensf\u00f6rfarande.<\/strong> Den <a href='https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-4859' target='_blank' rel='noopener'>spanska konkurslagen, konsoliderad version<\/a>, ger upphov till fr\u00e5gor d\u00e4r ekonomisk sakkunnigbevisning \u00e4r vanlig, till exempel fastst\u00e4llande av tidpunkten f\u00f6r insolvensen, analys av transaktioner f\u00f6re insolvensf\u00f6rfarandet eller bolagets f\u00f6rm\u00f6genhetsutveckling.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Situation<\/th><th>Regelverk<\/th><th>Vad det inneb\u00e4r<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Partsutl\u00e5tande i tvistem\u00e5l<\/th><td>Art. 335\u2013337 LEC<\/td><td>F\u00f6rs\u00e4kran om objektivitet; ges in med st\u00e4mningsans\u00f6kan eller svarom\u00e5l eller, om det inte \u00e4r m\u00f6jligt, inom fristerna i art. 337.<\/td><\/tr><tr><th scope=\"row\">Sakkunnig utsedd av domstolen<\/th><td>Art. 339 och 346 LEC<\/td><td>Utses p\u00e5 beg\u00e4ran av part; skriftligt utl\u00e5tande och m\u00f6jlig medverkan vid f\u00f6rhandlingen.<\/td><\/tr><tr><th scope=\"row\">Krav p\u00e5 den sakkunnige<\/th><td>Art. 340 LEC<\/td><td>Officiell examen inom omr\u00e5det och dokumenterad erfarenhet.<\/td><\/tr><tr><th scope=\"row\">Medverkan vid f\u00f6rhandlingen<\/th><td>Art. 347 och 348 LEC<\/td><td>F\u00f6rklaring, fr\u00e5gor, inv\u00e4ndningar och kritik fr\u00e5n motpartens sakkunnige; bed\u00f6mning enligt fri bevisv\u00e4rdering.<\/td><\/tr><tr><th scope=\"row\">Inv\u00e4ndningar mot partssakkunnig<\/th><td>Art. 124 och 343 LEC<\/td><td>Grunder som sl\u00e4ktskap, intresse i saken eller beroende av n\u00e5gon av parterna.<\/td><\/tr><tr><th scope=\"row\">Brottm\u00e5l<\/th><td>Art. 456 ff. och 723\u2013725 LECrim<\/td><td>Sakkunnigutl\u00e5tande under f\u00f6runders\u00f6kningen och f\u00f6rh\u00f6r med de sakkunniga vid huvudf\u00f6rhandlingen.<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13ec365 elementor-widget elementor-widget-html\" data-id=\"13ec365\" 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>Domstols- och skiljef\u00f6rfaranden<\/h3><p>Ekonomiska och redovisningsm\u00e4ssiga utl\u00e5tanden i tvistem\u00e5l, handelsr\u00e4ttsliga m\u00e5l, brottm\u00e5l och skiljef\u00f6rfaranden: analys av saldon och transaktioner, fastst\u00e4llande av resultat och eget kapital samt avtalsavr\u00e4kningar.<\/p><\/div><div><h3>Insolvens och rekonstruktion<\/h3><p>Analys av f\u00f6rm\u00f6genhetsm\u00e4ssig och finansiell utveckling, av tidpunkten f\u00f6r och orsakerna till insolvensen och av transaktioner f\u00f6re insolvensf\u00f6rfarandet, samt ekonomiskt st\u00f6d i rekonstruktionsprocesser.<\/p><\/div><div><h3>Bedr\u00e4geriutredningar<\/h3><p>Uppt\u00e4ckt och analys av oegentligheter i redovisningen, f\u00f6rskingring, fiktiv fakturering och intressekonflikter, med ber\u00e4kning av skadan och f\u00f6rslag till f\u00f6rb\u00e4ttrade kontroller.<\/p><\/div><div><h3>Cash tracing<\/h3><p>Rekonstruktion av penningfl\u00f6det genom bankkonton, bolag och tredje parter f\u00f6r att fastst\u00e4lla vart medlen tagit v\u00e4gen och om de kan \u00e5tervinnas.<\/p><\/div><div><h3>Digitala bevis<\/h3><p>Insamling, s\u00e4kring och f\u00f6rvaring av elektroniska bevis (e-post, bokf\u00f6ringsfiler, databaser) med garanterad integritet, i samarbete med specialister p\u00e5 cybers\u00e4kerhet.<\/p><\/div><div><h3>Skador och utebliven vinst<\/h3><p>Ber\u00e4kning av direkt skada och utebliven vinst, prisjusteringar och garantier vid f\u00f6retagsf\u00f6rv\u00e4rv samt ekonomiska v\u00e4rderingar f\u00f6r anv\u00e4ndning i processen.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e309b04 elementor-widget elementor-widget-html\" data-id=\"e309b04\" 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>F\u00f6rhandsanalys och konflikter<\/h3><p>Vi g\u00e5r igenom \u00e4rendet, vad utl\u00e5tandet ska avse och de processuella tidsfristerna, och kontrollerar att det inte finns intressekonflikter eller omst\u00e4ndigheter som \u00e4ventyrar v\u00e5rt oberoende eller v\u00e5r objektivitet.<\/p><\/li><li><b>02<\/b><h3>Avgr\u00e4nsning av uppdraget<\/h3><p>Tillsammans med klienten och dennes advokat fastst\u00e4ller vi vilka fr\u00e5gor utl\u00e5tandet ska besvara, vilken dokumentation som beh\u00f6vs och en tidsplan som g\u00f6r att fristerna f\u00f6r ingivande h\u00e5lls.<\/p><\/li><li><b>03<\/b><h3>Insamling och analys av information<\/h3><p>Genomg\u00e5ng av bokf\u00f6ring, bankhandlingar, avtal och digitala bevis, med sp\u00e5rbarhet f\u00f6r varje uppgift som anv\u00e4nds. Tids\u00e5tg\u00e5ngen beror p\u00e5 informationsm\u00e4ngden.<\/p><\/li><li><b>04<\/b><h3>Utl\u00e5tandet l\u00e4mnas<\/h3><p>Skriftligt utl\u00e5tande med syfte, k\u00e4llor, metod, analys och slutsatser samt den f\u00f6rs\u00e4kran om objektivitet som lagen kr\u00e4ver.<\/p><\/li><li><b>05<\/b><h3>Bekr\u00e4ftelse och f\u00f6rsvar i r\u00e4tten<\/h3><p>F\u00f6rberedelse och inst\u00e4llelse vid huvudf\u00f6rhandlingen, f\u00f6rhandlingen eller skiljef\u00f6rhandlingen f\u00f6r att f\u00f6rklara utl\u00e5tandet och besvara fr\u00e5gor fr\u00e5n parterna och domstolen.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fd869a7 elementor-widget elementor-widget-html\" data-id=\"fd869a7\" 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\">Underlag och leveranser<\/h2><\/div><div class=\"ca-docs\"><div><h3>Vad vi beh\u00f6ver fr\u00e5n dig<\/h3><ul><li>St\u00e4mningsans\u00f6kan, svarom\u00e5l och andra relevanta r\u00e4tteg\u00e5ngshandlingar, eller en beskrivning av tvisten om det \u00e4nnu inte finns n\u00e5got f\u00f6rfarande.<\/li><li>Bokf\u00f6ringen f\u00f6r de ber\u00f6rda r\u00e4kenskaps\u00e5ren: grundbok och huvudbok, r\u00e5balanser och \u00e5rsbokslut.<\/li><li>Kontoutdrag och underlag f\u00f6r in- och utbetalningar.<\/li><li>Avtal, fakturor, best\u00e4llningar och korrespondens som r\u00f6r omst\u00e4ndigheterna.<\/li><li>Motpartens sakkunnigutl\u00e5tanden, om s\u00e5dana finns.<\/li><li>Protokoll fr\u00e5n bolagsorganen och bolagshandlingar vid tvister mellan del\u00e4gare.<\/li><li>Digitala medier eller \u00e5tkomst till system n\u00e4r elektroniska bevis ska s\u00e4kras.<\/li><\/ul><\/div><div><h3>Vad du f\u00e5r<\/h3><ul><li>Ekonomiskt eller forensiskt sakkunnigutl\u00e5tande, undertecknat och med f\u00f6rs\u00e4kran om objektivitet enligt art. 335.2 LEC n\u00e4r det ges in i ett tvistem\u00e5l.<\/li><li>Bilagor med ber\u00e4kningar, k\u00e4llor och sp\u00e5rbarhet f\u00f6r den information som anv\u00e4nts.<\/li><li>Granskning av eller genm\u00e4le p\u00e5 motpartens utl\u00e5tande, om det best\u00e4lls.<\/li><li>Bekr\u00e4ftelse och f\u00f6rsvar av utl\u00e5tandet vid huvudf\u00f6rhandlingen, f\u00f6rhandlingen eller skiljef\u00f6rhandlingen.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56a175f elementor-widget elementor-widget-html\" data-id=\"56a175f\" 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-f7a56dd ca-faq elementor-widget elementor-widget-accordion\" data-id=\"f7a56dd\" 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-2591\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-2591\" 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 \u00e4r ett ekonomiskt sakkunnigutl\u00e5tande?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2591\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-2591\"><p>Det \u00e4r ett utl\u00e5tande fr\u00e5n en expert p\u00e5 redovisning, finans eller revision som analyserar omst\u00e4ndigheter med ekonomisk betydelse och ber\u00e4knar belopp s\u00e5 att domaren eller skiljemannen kan bed\u00f6ma dem. I tvistem\u00e5l regleras det i art. 335 och f\u00f6ljande i den spanska civilprocesslagen (Ley de Enjuiciamiento Civil).<\/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-2592\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-2592\" 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 sakkunnigutl\u00e5tandet ges in i ett tvistem\u00e5l?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2592\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-2592\"><p>Som huvudregel tillsammans med st\u00e4mningsans\u00f6kan eller svarom\u00e5let. Om det inte \u00e4r m\u00f6jligt ska det aviseras i dessa inlagor och ges in s\u00e5 snart det finns tillg\u00e4ngligt och under alla omst\u00e4ndigheter fem dagar f\u00f6re den f\u00f6rberedande f\u00f6rhandlingen i ordin\u00e4rt f\u00f6rfarande eller inom trettio dagar fr\u00e5n st\u00e4mningsans\u00f6kan eller svarom\u00e5let i f\u00f6renklat f\u00f6rfarande (art. 337.1 LEC).<\/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-2593\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-2593\" 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 partssakkunnige oberoende?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2593\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-2593\"><p>\u00c4ven om den sakkunnige anlitas av en av parterna kr\u00e4ver lagen att han eller hon under ed eller f\u00f6rs\u00e4kran f\u00f6rklarar att han eller hon agerar s\u00e5 objektivt som m\u00f6jligt, med beaktande av det som gynnar och det som missgynnar var och en av parterna (art. 335.2 LEC). Dessutom kan inv\u00e4ndningar riktas mot den sakkunnige om han eller hon har intresse i saken eller koppling till parterna. Ett partiskt utl\u00e5tande f\u00f6rlorar trov\u00e4rdighet inf\u00f6r domstolen.<\/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-2594\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-2594\" 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 inneb\u00e4r det att bekr\u00e4fta sakkunnigutl\u00e5tandet?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2594\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-2594\"><p>Det \u00e4r n\u00e4r den sakkunnige inst\u00e4ller sig vid huvudf\u00f6rhandlingen eller f\u00f6rhandlingen f\u00f6r att bekr\u00e4fta sitt utl\u00e5tande, f\u00f6rklara det och besvara fr\u00e5gor och inv\u00e4ndningar fr\u00e5n parterna och domstolen. Den spanska civilprocesslagen reglerar detta i art. 337.2 och 347.<\/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-2595\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-2595\" 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 \u00e4r cash tracing?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2595\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-2595\"><p>Det \u00e4r sp\u00e5rning av pengar: medelsf\u00f6rflyttningar mellan konton, bolag och personer rekonstrueras f\u00f6r att fastst\u00e4lla deras ursprung och destination. Det \u00e4r vanligt i bedr\u00e4geriutredningar, bolagstvister och insolvensf\u00f6rfaranden.<\/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-2596\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-2596\" 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 ber\u00e4knas utebliven vinst?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2596\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-2596\"><p>Man uppskattar den vinst som g\u00e5tt f\u00f6rlorad till f\u00f6ljd av den skadeg\u00f6rande h\u00e4ndelsen genom att j\u00e4mf\u00f6ra den faktiska situationen med den som hade r\u00e5tt utan h\u00e4ndelsen. Det kr\u00e4ver historiska data, rimliga antaganden och avdrag f\u00f6r de kostnader som aldrig uppstod.<\/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-2597\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-2597\" 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 vara sakkunniga i ett \u00e4rende som r\u00f6r ett f\u00f6retag som ni reviderar?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2597\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-2597\"><p>Innan vi \u00e5tar oss ett uppdrag som sakkunniga analyserar vi eventuella intressekonflikter och revisionsreglernas krav p\u00e5 oberoende. Om det finns en konflikt eller en grund f\u00f6r inv\u00e4ndning mot oss som sakkunniga tackar vi nej till uppdraget.<\/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-2598\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-2598\" 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 medverka vid domstolar i hela Spanien?<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-2598\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-2598\"><p>Ja. Vi tar uppdrag i hela Spanien och inst\u00e4ller oss personligen eller, n\u00e4r domstolen beslutar det, via videol\u00e4nk.<\/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\":\"Vad \\u00e4r ett ekonomiskt sakkunnigutl\\u00e5tande?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det \\u00e4r ett utl\\u00e5tande fr\\u00e5n en expert p\\u00e5 redovisning, finans eller revision som analyserar omst\\u00e4ndigheter med ekonomisk betydelse och ber\\u00e4knar belopp s\\u00e5 att domaren eller skiljemannen kan bed\\u00f6ma dem. I tvistem\\u00e5l regleras det i art. 335 och f\\u00f6ljande i den spanska civilprocesslagen (Ley de Enjuiciamiento Civil).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"N\\u00e4r ska sakkunnigutl\\u00e5tandet ges in i ett tvistem\\u00e5l?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Som huvudregel tillsammans med st\\u00e4mningsans\\u00f6kan eller svarom\\u00e5let. Om det inte \\u00e4r m\\u00f6jligt ska det aviseras i dessa inlagor och ges in s\\u00e5 snart det finns tillg\\u00e4ngligt och under alla omst\\u00e4ndigheter fem dagar f\\u00f6re den f\\u00f6rberedande f\\u00f6rhandlingen i ordin\\u00e4rt f\\u00f6rfarande eller inom trettio dagar fr\\u00e5n st\\u00e4mningsans\\u00f6kan eller svarom\\u00e5let i f\\u00f6renklat f\\u00f6rfarande (art. 337.1 LEC).<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u00c4r partssakkunnige oberoende?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u00c4ven om den sakkunnige anlitas av en av parterna kr\\u00e4ver lagen att han eller hon under ed eller f\\u00f6rs\\u00e4kran f\\u00f6rklarar att han eller hon agerar s\\u00e5 objektivt som m\\u00f6jligt, med beaktande av det som gynnar och det som missgynnar var och en av parterna (art. 335.2 LEC). Dessutom kan inv\\u00e4ndningar riktas mot den sakkunnige om han eller hon har intresse i saken eller koppling till parterna. Ett partiskt utl\\u00e5tande f\\u00f6rlorar trov\\u00e4rdighet inf\\u00f6r domstolen.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad inneb\\u00e4r det att bekr\\u00e4fta sakkunnigutl\\u00e5tandet?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det \\u00e4r n\\u00e4r den sakkunnige inst\\u00e4ller sig vid huvudf\\u00f6rhandlingen eller f\\u00f6rhandlingen f\\u00f6r att bekr\\u00e4fta sitt utl\\u00e5tande, f\\u00f6rklara det och besvara fr\\u00e5gor och inv\\u00e4ndningar fr\\u00e5n parterna och domstolen. Den spanska civilprocesslagen reglerar detta i art. 337.2 och 347.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Vad \\u00e4r cash tracing?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Det \\u00e4r sp\\u00e5rning av pengar: medelsf\\u00f6rflyttningar mellan konton, bolag och personer rekonstrueras f\\u00f6r att fastst\\u00e4lla deras ursprung och destination. Det \\u00e4r vanligt i bedr\\u00e4geriutredningar, bolagstvister och insolvensf\\u00f6rfaranden.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Hur ber\\u00e4knas utebliven vinst?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Man uppskattar den vinst som g\\u00e5tt f\\u00f6rlorad till f\\u00f6ljd av den skadeg\\u00f6rande h\\u00e4ndelsen genom att j\\u00e4mf\\u00f6ra den faktiska situationen med den som hade r\\u00e5tt utan h\\u00e4ndelsen. Det kr\\u00e4ver historiska data, rimliga antaganden och avdrag f\\u00f6r de kostnader som aldrig uppstod.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kan ni vara sakkunniga i ett \\u00e4rende som r\\u00f6r ett f\\u00f6retag som ni reviderar?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Innan vi \\u00e5tar oss ett uppdrag som sakkunniga analyserar vi eventuella intressekonflikter och revisionsreglernas krav p\\u00e5 oberoende. Om det finns en konflikt eller en grund f\\u00f6r inv\\u00e4ndning mot oss som sakkunniga tackar vi nej till uppdraget.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Kan ni medverka vid domstolar i hela Spanien?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Ja. Vi tar uppdrag i hela Spanien och inst\\u00e4ller oss personligen eller, n\\u00e4r domstolen beslutar det, via videol\\u00e4nk.<\\\/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-1744dde elementor-widget elementor-widget-html\" data-id=\"1744dde\" 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>Regelverk 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-2000-323\" target=\"_blank\" rel=\"noopener\">Lag 1\/2000 av den 7 januari, spanska civilprocesslagen (Ley de Enjuiciamiento Civil) (art. 124 och 335\u2013348)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1882-6036\" target=\"_blank\" rel=\"noopener\">Kungligt dekret av den 14 september 1882, spanska straffprocesslagen (Ley de Enjuiciamiento Criminal) (art. 456 ff. och 723\u2013725)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2020-4859\" target=\"_blank\" rel=\"noopener\">Kungligt lagstiftningsdekret 1\/2020, spanska konkurslagen, konsoliderad text (Texto refundido de la Ley Concursal)<\/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 (Ley de Auditor\u00eda de Cuentas)<\/a><\/li><\/ul><p class=\"ca-note\">Allm\u00e4n information, uppdaterad 2026-10-13. Den ers\u00e4tter inte en analys av ditt specifika fall.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bae842 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"3bae842\" 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\/vilande-bolag-utan-ingivna-arsbokslut\/\"><small>2026-10-20 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>N\u00e4stan tv\u00e5 miljoner vilande bolag utan ingivna \u00e5rsbokslut: vad styrelseledam\u00f6terna riskerar<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/skoindustrin-alicante-livskraft-rekonstruktion\/\"><small>2026-10-05 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>Skokrisen i Elche och Elda: finansiella nyckeltal f\u00f6r att agera i tid<\/b><span>L\u00e4s artikeln \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/sv\/blog\/nyemission-genom-kvittning-revisorns-intyg\/\"><small>2026-10-02 \u00b7 F\u00f6retag i kris och bolagstransaktioner<\/small><b>Nyemission genom kvittning av fordringar: revisorns intyg enligt art. 301 LSC<\/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-4d25ecb e-con-full ca-sec e-flex e-con e-parent\" data-id=\"4d25ecb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-bf70a21 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"bf70a21\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1f9bc1f e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"1f9bc1f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7f000a ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"c7f000a\" 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-ff006af ca-h2 elementor-widget elementor-widget-heading\" data-id=\"ff006af\" 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-5c7651b e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"5c7651b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-168b00b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"168b00b\" 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-f69e16d elementor-widget elementor-widget-html\" data-id=\"f69e16d\" 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-665082c ca-card-t elementor-widget elementor-widget-heading\" data-id=\"665082c\" 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-c687d3d ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"c687d3d\" 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-dc0216c elementor-widget elementor-widget-html\" data-id=\"dc0216c\" 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-297a72e ca-gowrap elementor-widget elementor-widget-html\" data-id=\"297a72e\" 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-d1d745a e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"d1d745a\" 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-51f4e48 elementor-widget elementor-widget-html\" data-id=\"51f4e48\" 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-f856eaf ca-card-t elementor-widget elementor-widget-heading\" data-id=\"f856eaf\" 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-46e1e2c ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"46e1e2c\" 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-a634671 elementor-widget elementor-widget-html\" data-id=\"a634671\" 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-c04ff51 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"c04ff51\" 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-480baaf e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"480baaf\" 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-238a76e elementor-widget elementor-widget-html\" data-id=\"238a76e\" 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-447d9e4 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"447d9e4\" 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-533f608 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"533f608\" 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-87c1d6a elementor-widget elementor-widget-html\" data-id=\"87c1d6a\" 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-3064cb5 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"3064cb5\" 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-5c70dc0 e-con-full ca-cta e-flex e-con e-parent\" data-id=\"5c70dc0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1ac2577 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"1ac2577\" 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-e314fbc ca-h2 elementor-widget elementor-widget-heading\" data-id=\"e314fbc\" 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 sakkunnigutl\u00e5tanden och forensisk granskning<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4d8e6c ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"c4d8e6c\" 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-77ca9c7 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"77ca9c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6dc9e53 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"6dc9e53\" 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-276dc1e ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"276dc1e\" 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>Ekonomiska och forensiska sakkunnigutl\u00e5tanden i tvistem\u00e5l, brottm\u00e5l, insolvensm\u00e5l och skiljef\u00f6rfaranden: bedr\u00e4geri, cash tracing, skada och utebliven vinst.<\/p>\n","protected":false},"author":1,"featured_media":770,"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-1686","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\/ 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