AOB Auditors in Spain

Audits for the European Union

Audit of financial statements

Audit of Grants

Audit of foundations

Public Sector

Forensic Reports

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Audits for the European Union

The main service provided by AOB Auditors consists of issuing reports prepared by chartered auditors registered with the Official Register of Auditors (ROAC)

¿Which companies are required to submit audited financial statements?

Companies that are permitted to submit abbreviated financial statements are not required to undergo an audit. Otherwise a normal balance sheet must be submitted, for which two of the three requirements must be complied with in two consecutive years. The second year during which these conditions are met, companies are required to undergo an audit performed by chartered auditors registered in the ROAC.

¿Can I have a voluntary audit performed on my company's financial statements?

An audit of the financial statements may be considered a control mechanism of the activities of the Company management and provides guarantees to third parties (shareholders, financial entities, creditors, employees, etc) provided it is signed by a chartered auditor registered in the ROAC.

¿What is the procedure involved?

The General Shareholders' Meeting appoints an Auditor before the end of the financial period to be audited, and this agreement is registered in the Mercantile Register.

Minority shareholders can ask the mercantile register competent at the registered address to appoint an auditor at the expense of the company, provided:

  • The shareholders making the application represent at least 5% of share capital
  • They make this request within three months calculated from year end.


  • Auditors ROAC
  • Mandatory Audit
  • Voluntary Audit.
  • Audit Services.

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...


  • Voluntary audits foundations.
  • Mandatory audits foundations.
  • Audits mandatory associations.
  • Audit cooperatives.

After meeting the requirements, some foundations this must-audited, auditors AOB has a department with five auditors specialized in audits ROAC ...


  • Audit Report for justification of subsidies CDTI.
  • Audit Report for FEDER justification - 7th Framework Programme.
  • Audit report first level controller.

Our auditors have over 10 years experience in the realization of audit reports justification of subsidies and/or aid granted by public agencies ...


  • Audit Report for reservations capital.
  • Audit Report compensation capital credits.
  • Audit report for capital reduction.

We report enlargement or reduction of capital under current law corporations. As auditors we have a team that specializes in these reports ...


  • Expert reports profits calculation.
  • Economic expert reports to justify dismissal.
  • Expert reports for calculating compensation.

We have a team of expert economists in making economic expert reports for financial investigation procedures ...

AOB Auditors are members of:


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.

International vision:

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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"AOB AUDITORES only performed audit jobs."

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