{"version":"1.0","provider_name":"Vil\u00e1 Abogados","provider_url":"https:\/\/vila.es\/en\/","author_name":"Vil\u00e1 Abogados","author_url":"https:\/\/vila.es\/en\/author\/vilaes\/","title":"THE APPOINTMENT OF A VOLUNTARY AUDITOR ENFORCES THE SUBMISSION OF AUDITED ANNUAL ACCOUNTS (II)","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"lp9OCXLclr\"><a href=\"https:\/\/vila.es\/en\/corporate\/voluntary-audit-registry-obligations\/\">THE APPOINTMENT OF A VOLUNTARY AUDITOR ENFORCES THE SUBMISSION OF AUDITED ANNUAL ACCOUNTS (II)<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/vila.es\/en\/corporate\/voluntary-audit-registry-obligations\/embed\/#?secret=lp9OCXLclr\" width=\"600\" height=\"338\" title=\"&#8220;THE APPOINTMENT OF A VOLUNTARY AUDITOR ENFORCES THE SUBMISSION OF AUDITED ANNUAL ACCOUNTS (II)&#8221; &#8212; Vil\u00e1 Abogados\" data-secret=\"lp9OCXLclr\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/vila.es\/wp-includes\/js\/wp-embed.min.js\n\/* ]]> *\/\n<\/script>\n","thumbnail_url":"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/societario2.jpg","thumbnail_width":669,"thumbnail_height":272,"description":"The recent decision of the Directorate General of Registries and Notaries (Direcci\u00f3n General de los Registros y del Notariado \u2013 DGRN,hereinafter \u201cDGRN\u201d)\u00a0of 21st December 2016 manifested that it is not possible to deposit annual accounts without an auditor\u2019s report, when the company has voluntarily appointed an auditor and the auditor is registered at the Commercial [...]"}