There are several ways of appointing auditors for the official financial statements.
Appointment of an auditor by the General Meeting:
Companies are obliged to appoint an auditor when two of the three situations listed below occur for two consecutive years. Article 263 of the Capital Companies Act holds that the financial statements and sometimes the management report must be an audit, although this obligation does not apply to companies that are entitled to submit abbreviated balance sheets. You must appoint an auditor whenever:
Appointment of an auditor by the Mercantile Register
If the general meeting does not appoint an auditor by the end of the year to be audited, the directors or any shareholder may ask to the mercantile register to designate a person to perform the audit.
Appointment of an auditor by the company shareholders:
In the case of companies that are not required to audit the financial statements, shareholders representing at least five per cent of share capital may ask the mercantile register to appoint an auditor to revise the financial statements for any given year at the company's expense within three months of year end. The auditor is selected and appointed by the Mercantile Register from the Provincial List of Auditors. Appoint an auditor.
In AOB auditors audit reports we produce annual financial statements for medium-sized companies, are registered in the ROAC auditors in the ICAC, national auditors...
After meeting the requirements, some foundations this must-audited, auditors AOB has a department with five auditors specialized in audits ROAC ...
Our auditors have over 10 years experience in the realization of audit reports justification of subsidies and/or aid granted by public agencies ...
We report enlargement or reduction of capital under current law corporations. As auditors we have a team that specializes in these reports ...
We have a team of expert economists in making economic expert reports for financial investigation procedures ...
As independent auditors, registered in the ROAC, we specialize in audits of small and medium enterprises of various sectors. We are a national firm with auditors throughout Spain with a significant presence in Madrid and Barcelona.
AOB Auditores is a firm with a team composed of specialized auditors, with over 6 years of experience that allows us to perform the auditor selection process more consistent and more experienced in the work being done.
Aware of the importance of international expansion, AOB Auditors has an international department in collaboration with International ETL, with over 700 offices at European level to meet the needs of our customers.
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