{"id":1928,"date":"2016-05-27T13:38:18","date_gmt":"2016-05-27T13:38:18","guid":{"rendered":"https:\/\/vila.es\/en\/?p=1928"},"modified":"2021-02-15T10:11:29","modified_gmt":"2021-02-15T10:11:29","slug":"appointment-voluntary-auditor-enforces-submission-audited-annual-accounts","status":"publish","type":"post","link":"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/","title":{"rendered":"THE APPOINTMENT OF A VOLUNTARY AUDITOR ENFORCES THE SUBMISSION OF AUDITED ANNUAL ACCOUNTS"},"content":{"rendered":"<p style=\"text-align: justify;\">The turnover, number of employees and assets are factors which may determine whether companies shall be under the obligation to appoint an accounts auditor in order to verify their annual accounts or not. To this end, the auditor shall be appointed by the shareholders meeting and said appointment shall be registered with the corresponding Companies Registry.<\/p>\n<p style=\"text-align: justify;\">Those companies without the legal obligation of auditing their annual accounts may also do so voluntarily, at any time.<\/p>\n<p style=\"text-align: justify;\"><strong>AUDITOR APPOINTED WITH A VALID AND REGISTERED MANDATE<\/strong><\/p>\n<p style=\"text-align: justify;\">According to the doctrine of the General Directorate for Registries and Notaries, as outlined in its resolution of 15<sup><span lang=\"EN-GB\">th<\/span><\/sup> March 2016, when an auditor holds a valid and registered mandate, even if the company at issue may not be under the obligation to audit the accounts, said company shall submit an auditor\u2019s report together with the annual accounts.<\/p>\n<p style=\"text-align: justify;\">This is an important issue to consider, particularly in cases where an auditor has been appointed for a different reason than that of approving the accounts.<\/p>\n<p style=\"text-align: justify;\">Such doctrine has been enacted by law with the new drafting of Article 279 (in force since 1<sup><span lang=\"EN-GB\">st<\/span><\/sup>\u00a0January 2016) of the Spanish Company\u2019s Act, according to which \u201c<em>[\u2026] The administrators will also submit the management report, if required, and the auditor\u2019s report, when the company is bound to audit according to a legal provision or in case such audit had been agreed upon the request of the minority or voluntarily, and the auditor\u2019s appointment is registered with the Companies Registry<\/em>.\u201d<\/p>\n<p style=\"text-align: justify;\"><strong>AUDITOR WITH AN UNREGISTERED APPOINTMENT<\/strong><\/p>\n<p style=\"text-align: justify;\">Companies registries are implementing a broad interpretation both on the aforementioned resolution and the new wording of Article 279 of the Spanish Company\u2019s Act.<\/p>\n<p style=\"text-align: justify;\">Such interpretation leads to the conclusion that, besides the obligations cited in the previous paragraph, when companies without the obligation to submit an auditor\u2019s report along with the annual accounts, but who wish to submit the auditor\u2019s report anyway (in the interest of accounting transparency), should previously register the appointment of the auditors with the Companies Registry. The absence of the registration of said position will imply the rejection of the registration of the annual accounts.<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: justify;\">\n<p>Vil\u00e1 Abogados<\/p>\n<p>&nbsp;<\/p>\n<p>For more information, please contact:<\/p>\n<p style=\"text-align: justify;\"><a href=\"mailto:va@vila.es\"><span style=\"color: #3366ff;\">va@vila.es<\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>27<sup><span lang=\"EN-GB\">th\u00a0<\/span><\/sup>May 2016<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The turnover, number of employees and assets are factors which may determine whether companies shall be under the obligation to appoint an accounts auditor in order to verify their annual accounts or not. To this end, the auditor shall be appointed by the shareholders meeting and said appointment shall be registered with the corresponding Companies  [&#8230;]<\/p>\n","protected":false},"author":4,"featured_media":5986,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[73],"tags":[],"class_list":["post-1928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>THE APPOINTMENT OF A VOLUNTARY AUDITOR ENFORCES THE SUBMISSION OF AUDITED ANNUAL ACCOUNTS<\/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:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"THE APPOINTMENT OF A VOLUNTARY AUDITOR ENFORCES THE SUBMISSION OF AUDITED ANNUAL ACCOUNTS\" \/>\n<meta property=\"og:description\" content=\"The turnover, number of employees and assets are factors which may determine whether companies shall be under the obligation to appoint an accounts auditor in order to verify their annual accounts or not. To this end, the auditor shall be appointed by the shareholders meeting and said appointment shall be registered with the corresponding Companies [...]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/\" \/>\n<meta property=\"og:site_name\" content=\"Vil\u00e1 Abogados\" \/>\n<meta property=\"article:published_time\" content=\"2016-05-27T13:38:18+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-02-15T10:11:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/societario2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"669\" \/>\n\t<meta property=\"og:image:height\" content=\"272\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Vil\u00e1 Abogados\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Vil\u00e1 Abogados\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/\"},\"author\":{\"name\":\"Vil\u00e1 Abogados\",\"@id\":\"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904\"},\"headline\":\"THE APPOINTMENT OF A VOLUNTARY AUDITOR ENFORCES THE SUBMISSION OF AUDITED ANNUAL ACCOUNTS\",\"datePublished\":\"2016-05-27T13:38:18+00:00\",\"dateModified\":\"2021-02-15T10:11:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/\"},\"wordCount\":383,\"commentCount\":0,\"image\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/societario2.jpg\",\"articleSection\":[\"Corporate\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/\",\"url\":\"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/\",\"name\":\"THE APPOINTMENT OF A VOLUNTARY AUDITOR ENFORCES THE SUBMISSION OF AUDITED ANNUAL ACCOUNTS\",\"isPartOf\":{\"@id\":\"https:\/\/vila.es\/en\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/societario2.jpg\",\"datePublished\":\"2016-05-27T13:38:18+00:00\",\"dateModified\":\"2021-02-15T10:11:29+00:00\",\"author\":{\"@id\":\"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904\"},\"breadcrumb\":{\"@id\":\"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/#primaryimage\",\"url\":\"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/societario2.jpg\",\"contentUrl\":\"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/societario2.jpg\",\"width\":669,\"height\":272},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\/\/vila.es\/en\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"THE APPOINTMENT OF A VOLUNTARY AUDITOR ENFORCES THE SUBMISSION OF AUDITED ANNUAL ACCOUNTS\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/vila.es\/en\/#website\",\"url\":\"https:\/\/vila.es\/en\/\",\"name\":\"Vil\u00e1 Abogados\",\"description\":\"Damos soporte jur\u00eddico a proyectos e iniciativas de negocio de empresas y de emprendedores extranjeros y nacionales\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/vila.es\/en\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904\",\"name\":\"Vil\u00e1 Abogados\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/vila.es\/en\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/80372a28ffd84e8b62261dc710c686e32c574bf8a1c71bfd6ebfba0f351a081b?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/80372a28ffd84e8b62261dc710c686e32c574bf8a1c71bfd6ebfba0f351a081b?s=96&d=mm&r=g\",\"caption\":\"Vil\u00e1 Abogados\"},\"url\":\"https:\/\/vila.es\/en\/author\/vilaes\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"THE APPOINTMENT OF A VOLUNTARY AUDITOR ENFORCES THE SUBMISSION OF AUDITED ANNUAL ACCOUNTS","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/","og_locale":"en_US","og_type":"article","og_title":"THE APPOINTMENT OF A VOLUNTARY AUDITOR ENFORCES THE SUBMISSION OF AUDITED ANNUAL ACCOUNTS","og_description":"The turnover, number of employees and assets are factors which may determine whether companies shall be under the obligation to appoint an accounts auditor in order to verify their annual accounts or not. To this end, the auditor shall be appointed by the shareholders meeting and said appointment shall be registered with the corresponding Companies [...]","og_url":"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/","og_site_name":"Vil\u00e1 Abogados","article_published_time":"2016-05-27T13:38:18+00:00","article_modified_time":"2021-02-15T10:11:29+00:00","og_image":[{"width":669,"height":272,"url":"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/societario2.jpg","type":"image\/jpeg"}],"author":"Vil\u00e1 Abogados","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Vil\u00e1 Abogados","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/#article","isPartOf":{"@id":"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/"},"author":{"name":"Vil\u00e1 Abogados","@id":"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904"},"headline":"THE APPOINTMENT OF A VOLUNTARY AUDITOR ENFORCES THE SUBMISSION OF AUDITED ANNUAL ACCOUNTS","datePublished":"2016-05-27T13:38:18+00:00","dateModified":"2021-02-15T10:11:29+00:00","mainEntityOfPage":{"@id":"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/"},"wordCount":383,"commentCount":0,"image":{"@id":"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/#primaryimage"},"thumbnailUrl":"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/societario2.jpg","articleSection":["Corporate"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/","url":"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/","name":"THE APPOINTMENT OF A VOLUNTARY AUDITOR ENFORCES THE SUBMISSION OF AUDITED ANNUAL ACCOUNTS","isPartOf":{"@id":"https:\/\/vila.es\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/#primaryimage"},"image":{"@id":"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/#primaryimage"},"thumbnailUrl":"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/societario2.jpg","datePublished":"2016-05-27T13:38:18+00:00","dateModified":"2021-02-15T10:11:29+00:00","author":{"@id":"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904"},"breadcrumb":{"@id":"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/#primaryimage","url":"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/societario2.jpg","contentUrl":"https:\/\/vila.es\/wp-content\/uploads\/2020\/07\/societario2.jpg","width":669,"height":272},{"@type":"BreadcrumbList","@id":"https:\/\/vila.es\/en\/corporate\/appointment-voluntary-auditor-enforces-submission-audited-annual-accounts\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/vila.es\/en\/"},{"@type":"ListItem","position":2,"name":"THE APPOINTMENT OF A VOLUNTARY AUDITOR ENFORCES THE SUBMISSION OF AUDITED ANNUAL ACCOUNTS"}]},{"@type":"WebSite","@id":"https:\/\/vila.es\/en\/#website","url":"https:\/\/vila.es\/en\/","name":"Vil\u00e1 Abogados","description":"Damos soporte jur\u00eddico a proyectos e iniciativas de negocio de empresas y de emprendedores extranjeros y nacionales","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/vila.es\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/vila.es\/en\/#\/schema\/person\/1338568a83d16fbfd6073c8cc4834904","name":"Vil\u00e1 Abogados","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/vila.es\/en\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/80372a28ffd84e8b62261dc710c686e32c574bf8a1c71bfd6ebfba0f351a081b?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/80372a28ffd84e8b62261dc710c686e32c574bf8a1c71bfd6ebfba0f351a081b?s=96&d=mm&r=g","caption":"Vil\u00e1 Abogados"},"url":"https:\/\/vila.es\/en\/author\/vilaes\/"}]}},"_links":{"self":[{"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/posts\/1928","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/comments?post=1928"}],"version-history":[{"count":4,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/posts\/1928\/revisions"}],"predecessor-version":[{"id":9965,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/posts\/1928\/revisions\/9965"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/media\/5986"}],"wp:attachment":[{"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/media?parent=1928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/categories?post=1928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vila.es\/en\/wp-json\/wp\/v2\/tags?post=1928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}