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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:
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- The shareholders making the application represent at least 5% of share capital
- They make this request within three months calculated from year end.
Contact with our Auditors of the financial statements
We have offices throughout Spain and we have a team of international auditors. If you need an audit report you can contact with us by email clientesaob@etl.es or by phone +34 93 272 12 42.
Services of AOB Auditores
AUDIT OF FINANCIAL STATEMENTS
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…
AUDIT OF FOUNDATIONS AND ASSOCIATIONS
After meeting the requirements, some foundations this must-audited, auditors AOB has a department with five auditors specialized in audits ROAC …
JUSTIFICATION REPORT GRANTS
Our auditors have over 10 years experience in the realization of audit reports justification of subsidies and/or aid granted by public agencies …
ENLARGEMENT AND REDUCTION OF CAPITAL
We report enlargement or reduction of capital under current law corporations. As auditors we have a team that specializes in these reports …
FINANCIAL EXPERT REPORTS
We have a team of expert economists in making economic expert reports for financial investigation procedures …
DUE DILIGENCE AUDIT REPORT
The financial Due Diligence has the objective of determining and evaluating the economic and financial situation of the entity under review in a process of buying and selling companies …
Audit of the financial statements, AOB Auditores
AOB AUDITORES is an independent firm to audit national accounts with over 25 years of experience, with 10 auditors to serve in the offices of Madrid and Barcelona, auditors with an international vision, and specialized auditors in the preparation of accounts audit reports for small and medium enterprises. AOB AUDITORES only audit reports, auditors at the service of companies.
AOB auditores is a member of:
"AOB AUDITORES only performed audit jobs."
AUDITORS DICTIONARIES:
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.
AUDITORS EXPERIENCE:
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.
AUDITORS 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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Answer your questions about the audit. We prinicipales professional answers to questions posed by our clients.
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