{"id":1644,"date":"2026-08-11T09:30:00","date_gmt":"2026-08-11T07:30:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1644"},"modified":"2026-10-14T13:10:33","modified_gmt":"2026-10-14T11:10:33","slug":"icac-remiss-nia-es-570-reviderad","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/sv\/blog\/icac-remiss-nia-es-570-reviderad\/","title":{"rendered":"ICAC remitterar den reviderade NIA-ES 570 om fortsatt drift"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">I korthet<\/b>Spaniens institut f\u00f6r redovisning och revision (ICAC), tillsynsmyndighet f\u00f6r revisorer, har skickat NIA-ES 570 (reviderad 2024), \u201dFortsatt drift\u201d, p\u00e5 offentlig remiss genom en resolution av den 2026-07-16 som publicerades i Spaniens officiella kung\u00f6relseblad (BOE) den 2026-08-07. Synpunkter kan l\u00e4mnas under tv\u00e5 m\u00e5nader r\u00e4knat fr\u00e5n dagen efter publiceringen. Standarden \u00e4r \u00e4nnu inte antagen och g\u00e4ller inte: tills vidare till\u00e4mpas nuvarande NIA-ES 570.<\/div>\n<h2>Vad har ICAC publicerat?<\/h2>\n<p>Resolutionen av den 2026-07-16 fr\u00e5n Instituto de Contabilidad y Auditor\u00eda de Cuentas (BOE nr 192, 2026-08-07, BOE-A-2026-17276) skickar tv\u00e5 dokument p\u00e5 offentlig remiss:<\/p>\n<ul>\n<li><strong>Bilaga I<\/strong>: NIA-ES 570 (reviderad 2024), den spanska anpassningen av ISA 570 (Revised 2024) som utf\u00e4rdats av IAASB, det internationella organ som tar fram revisionsstandarderna.<\/li>\n<li><strong>Bilaga II<\/strong>: f\u00f6ljd\u00e4ndringarna i NIA-ES 200, 210, 220 (R), 230, 250 (R), 260 (R), 315 (R2019), 450, 500, 510, 540 (R), 560, 580, 600 (R), 610 (R2013), 700 (R), 701, 705 (R), 706 (R), 710, 720 (R) och 805 (R).<\/li>\n<\/ul>\n<p>R\u00e4ckvidden \u00e4r bred: \u00e4ndringarna ber\u00f6r uppdragsbrevet, de skriftliga uttalandena, h\u00e4ndelser efter balansdagen och samtliga rapporteringsstandarder. Det \u00e4r \u00e5rets andra viktiga f\u00f6r\u00e4ndring, efter <a href=\"\/sv\/blog\/icac-andrar-nia-es-rapport-bolagsskatt\/\">\u00e4ndringen av rapporteringsstandarderna i NIA-ES med anledning av bolagsskatten<\/a> som publicerades i januari.<\/p>\n<h2>Tidsfrist och hur synpunkter l\u00e4mnas<\/h2>\n<p>Andra punkten i resolutionen ger en frist p\u00e5 tv\u00e5 m\u00e5nader r\u00e4knat fr\u00e5n dagen efter publiceringen i BOE, det vill s\u00e4ga fr\u00e5n 2026-08-08. R\u00e4knat fr\u00e5n datum till datum skulle fristen l\u00f6pa ut 2026-10-07; kontrollera det exakta datumet innan du l\u00e4mnar in. Synpunkterna l\u00e4mnas skriftligen till ICAC eller till revisorernas branschorganisationer: Consejo General de Economistas de Espa\u00f1a (Registro de Economistas Auditores) och Instituto de Censores Jurados de Cuentas de Espa\u00f1a. Texten finns p\u00e5 ICAC:s webbplats.<\/p>\n<h2>Vad \u00e4ndras j\u00e4mf\u00f6rt med g\u00e4llande standard?<\/h2>\n<p>Enligt IAASB st\u00e4rker den internationella standarden riskbed\u00f6mningen, kr\u00e4ver att ledningens bed\u00f6mning alltid utv\u00e4rderas och f\u00f6rb\u00e4ttrar transparensen i revisionsber\u00e4ttelsen. Den spanska remisstexten inneh\u00e5ller bland annat f\u00f6ljande punkter:<\/p>\n<table>\n<thead>\n<tr>\n<th>Aspekt<\/th>\n<th>G\u00e4llande NIA-ES 570<\/th>\n<th>F\u00f6rslag till NIA-ES 570 (reviderad 2024)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Status<\/td>\n<td>Obligatorisk<\/td>\n<td>P\u00e5 offentlig remiss, g\u00e4ller inte<\/td>\n<\/tr>\n<tr>\n<td>Period f\u00f6r bed\u00f6mningen<\/td>\n<td>Minst tolv m\u00e5nader fr\u00e5n dagen f\u00f6r de finansiella rapporterna<\/td>\n<td>Minst tolv m\u00e5nader fr\u00e5n dagen f\u00f6r godk\u00e4nnandet; i Spanien avses dagen d\u00e5 \u00e5rsbokslutet uppr\u00e4ttas<\/td>\n<\/tr>\n<tr>\n<td>Ledningens bed\u00f6mning<\/td>\n<td>Utv\u00e4rderas av revisorn<\/td>\n<td>Utv\u00e4rdering av metod, antaganden och data, med uppm\u00e4rksamhet p\u00e5 m\u00f6jlig partiskhet<\/td>\n<\/tr>\n<tr>\n<td>Revisionsber\u00e4ttelse<\/td>\n<td>S\u00e4rskilt avsnitt vid v\u00e4sentlig os\u00e4kerhetsfaktor<\/td>\n<td>Mer information om revisorns ansvar och arbete<\/td>\n<\/tr>\n<tr>\n<td>Till\u00e4mpning<\/td>\n<td>G\u00e4ller<\/td>\n<td>F\u00f6rslag i bilaga II: r\u00e4kenskaps\u00e5r som inleds fr\u00e5n och med 2027-01-01 och i alla h\u00e4ndelser uppdrag som avtalas fr\u00e5n och med 2028-01-01<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Observera tv\u00e5 nyanser. F\u00f6r det f\u00f6rsta \u00e4r till\u00e4mpningsdatumet ett f\u00f6rslag i remisstexten; det slutliga datumet fastst\u00e4lls i resolutionen om antagande, vars datum \u00e4nnu inte \u00e4r ifyllt. F\u00f6r det andra till\u00e4mpas den internationella versionen p\u00e5 perioder som inleds fr\u00e5n och med 2026-12-15, men i Spanien blir den obligatorisk f\u00f6rst n\u00e4r ICAC antar den.<\/p>\n<h2>Vad \u00e4r klokt att f\u00f6rbereda redan nu?<\/h2>\n<p>\u00c4ven om standarden inte \u00e4r antagen \u00e4r riktningen tydlig. F\u00f6retag kan ligga steget f\u00f6re med:<\/p>\n<ul>\n<li>En likviditetsprognos som t\u00e4cker minst de tolv m\u00e5naderna efter att \u00e5rsbokslutet uppr\u00e4ttats, med uttryckliga antaganden.<\/li>\n<li>En f\u00f6rfalloplan f\u00f6r skulder, kovenanter och f\u00f6rnyelser av finansiering.<\/li>\n<li>K\u00e4nslighetsanalyser vid minskad f\u00f6rs\u00e4ljning eller \u00f6kade kostnader.<\/li>\n<li>En <a href=\"\/sv\/tjanster\/livskraftsplaner\/\">plan f\u00f6r fortsatt livskraft<\/a> om det finns \u00e5terkommande f\u00f6rluster eller likviditetsproblem.<\/li>\n<\/ul>\n<p>F\u00f6r revisionsf\u00f6retagen kommer f\u00f6r\u00e4ndringen att p\u00e5verka uppdragsbrev, uttalandebrev, granskningsprogram och mallar f\u00f6r revisionsber\u00e4ttelsen, s\u00e5 det \u00e4r klokt att planera utbildningen.<\/p>\n<h2>Vanliga fr\u00e5gor<\/h2>\n<h3>Till\u00e4mpas NIA-ES 570 (reviderad 2024) redan p\u00e5 revisioner av 2026?<\/h3>\n<p>Nej. Den \u00e4r ute p\u00e5 offentlig remiss. Tills den slutligt antagits till\u00e4mpas nuvarande NIA-ES 570.<\/p>\n<h3>Vem kan l\u00e4mna synpunkter?<\/h3>\n<p>Resolutionen begr\u00e4nsar inte vem som f\u00e5r g\u00f6ra det. Alla intressenter kan l\u00e4mna skriftliga synpunkter till ICAC eller till de n\u00e4mnda organisationerna inom fristen.<\/p>\n<h3>Kommer mitt f\u00f6retags revisionsber\u00e4ttelse att \u00e4ndras?<\/h3>\n<p>Sannolikt ja, n\u00e4r standarden har antagits, eftersom rapporteringsstandarderna i NIA-ES \u00e4ndras. Det slutliga inneh\u00e5llet beror p\u00e5 den text som antas.<\/p>\n<h2>Officiella k\u00e4llor<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-17276\" target=\"_blank\" rel=\"noopener\">BOE-A-2026-17276: ICAC:s resolution av den 2026-07-16 (BOE 2026-08-07)<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/auditoria\/normativa\/normativa-de-auditoria-de-cuentas\/normas-tecnicas-de-auditoria-y-control-de-calidad\" target=\"_blank\" rel=\"noopener\">ICAC: remisstexten (bilaga I och II)<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/noticias-y-eventos\" target=\"_blank\" rel=\"noopener\">ICAC: meddelanden<\/a><\/li>\n<li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-2234\" target=\"_blank\" rel=\"noopener\">BOE-A-2026-2234: ICAC:s resolution av den 2026-01-22 om \u00e4ndring av NIA-ES<\/a><\/li>\n<li><a href=\"https:\/\/www.iaasb.org\/news-events\/2025-04\/iaasb-strengthens-auditor-responsibilities-going-concern-through-revised-standard\" target=\"_blank\" rel=\"noopener\">IAASB: publiceringen av ISA 570 (Revised 2024)<\/a><\/li>\n<\/ul>\n<p>Vill du veta hur den kommande standarden kan p\u00e5verka <a href=\"\/sv\/tjanster\/revision-arsbokslut\/\">revisionen av ditt f\u00f6retags \u00e5rsbokslut<\/a>, eller ta fram robusta prognoser f\u00f6re bokslutet? <a href=\"\/sv\/kontakt\/\">Kontakta oss<\/a>.<\/p>\n<div class=\"ca-answer\"><b class=\"k\">Uppdatering 2026-10-08<\/b>Fristen f\u00f6r synpunkter l\u00f6pte ut omkring 2026-10-07\/08. Per den 2026-10-08 har ICAC inte publicerat n\u00e5got slutligt antagande, s\u00e5 nuvarande NIA-ES 570 till\u00e4mpas fortfarande. Vi f\u00f6ljer utvecklingen i <a href=\"\/sv\/blog\/nia-es-570-reviderad-fortsatt-drift\/\">v\u00e5r artikel om NIA-ES 570 och fortsatt drift<\/a>.<\/div>\n<p class=\"ca-note\">Artikeln har tagits fram av Controlaudits tekniska team. Publicerad 2026-08-11. Granskad 2026-10-08. Inneh\u00e5llet \u00e4r endast informativt och ers\u00e4tter inte professionell r\u00e5dgivning i ditt specifika fall.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ICAC:s resolution av den 2026-07-16 (BOE 2026-08-07) \u00f6ppnar en tv\u00e5m\u00e5naders remiss om NIA-ES 570 (reviderad 2024) och f\u00f6ljd\u00e4ndringarna i andra NIA-ES. Vad som \u00e4ndras j\u00e4mf\u00f6rt med g\u00e4llande standard, kopplingen till IAASB:s ISA 570 och vad som \u00e4r klokt att f\u00f6rbereda.<\/p>\n","protected":false},"author":1,"featured_media":427,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Nyhet ICAC (augusti 2026): remiss om NIA-ES 570","ca_meta_desc":"ICAC remitterar NIA-ES 570 (reviderad 2024) om fortsatt drift. Tidsfrist f\u00f6r synpunkter, planerade \u00e4ndringar och vad du b\u00f6r f\u00f6rbereda redan nu.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[154],"tags":[],"class_list":["post-1644","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-icac-och-nia-es-standarder"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>ICAC remitterar den reviderade NIA-ES 570 om fortsatt drift - Controlaudit<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/sv\/blog\/icac-remiss-nia-es-570-reviderad\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"ICAC remitterar den reviderade NIA-ES 570 om fortsatt drift - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"ICAC:s resolution av den 2026-07-16 (BOE 2026-08-07) \u00f6ppnar en tv\u00e5m\u00e5naders remiss om NIA-ES 570 (reviderad 2024) och f\u00f6ljd\u00e4ndringarna i andra NIA-ES. Vad som \u00e4ndras j\u00e4mf\u00f6rt med g\u00e4llande standard, kopplingen till IAASB:s ISA 570 och vad som \u00e4r klokt att f\u00f6rbereda.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/sv\/blog\/icac-remiss-nia-es-570-reviderad\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-11T07:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-14T11:10:33+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/icac-informacion-publica-nia-es-570-revisada.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"controlaudit_web\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"controlaudit_web\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minuter\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"BlogPosting\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/blog\\\/icac-remiss-nia-es-570-reviderad\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/blog\\\/icac-remiss-nia-es-570-reviderad\\\/\"},\"author\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/#organization\"},\"headline\":\"ICAC remitterar den reviderade NIA-ES 570 om fortsatt drift\",\"datePublished\":\"2026-08-11T07:30:00+00:00\",\"dateModified\":\"2026-10-14T11:10:33+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/blog\\\/icac-remiss-nia-es-570-reviderad\\\/\"},\"wordCount\":854,\"publisher\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/blog\\\/icac-remiss-nia-es-570-reviderad\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.controlaudit.es\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/icac-informacion-publica-nia-es-570-revisada.jpg\",\"articleSection\":[\"ICAC och NIA-ES\"],\"inLanguage\":\"sv\",\"isAccessibleForFree\":true,\"about\":[{\"@type\":\"Thing\",\"name\":\"ICAC och NIA-ES\"}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/blog\\\/icac-remiss-nia-es-570-reviderad\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/sv\\\/blog\\\/icac-remiss-nia-es-570-reviderad\\\/\",\"name\":\"ICAC remitterar den reviderade NIA-ES 570 om fortsatt drift - 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