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Spain

Auditor de cuentas (Spain)

  • Generic name of profession

    Title:
    Statutory auditor
  • Identification

    Name of regulated profession:
    Auditor de cuentas
    Translation(s):
    Statutory auditor (EN)
    Country:
    Spain
    Region:
    All regions
  • Legal information

    Legal basis for regulation

     
    EU Law :
    DIRECTIVE 2006/43/EC
    National legislation:

    Real Decreto Legislativo 1/2011, de 1 de julio, por el que se aprueba el texto refundido de la Ley de Auditoría de Cuentas. Real Decreto 1517/2011, de 31 de octubre, por el que se aprueba el Reglamento que desarrolla el texto refundido de la Ley de Auditoría de Cuentas.

    Useful link:
    http://www.boe.es/diario_boe/txt.php?id=BOE-A-2011-11345

    Regulation

     
    Type of regulation :
    Reserves of activities and protected title

    Recognition

     
    Recognition under:
    DIRECTIVE 2006/43/EC
    Additional information :
    Recognition under Directive 2005/36/EC:
    General system of recognition - secondary application
    Qualification level:
    PS3 - Diploma of post-secondary level (3-4 years) , Art. 11 d
    Prior check of qualifications under article 7(4):
    No
  • Activities

    Description of activities:

    Actividad de auditoría de cuentas según artículo 1 de la Ley de Auditoría de Cuentas. Esto es, la actividad de revisión y verificación de las cuentas anuales, así como de otros estados financieros o documentos contables, elaborados con arreglo al marco normativo de información financiera que resulte de aplicación, siempre que dicha actividad tenga por objeto la emisión de un informe sobre la fiabilidad de dichos documentos que pueda tener efectos frente a terceros.

    Translation(s):

    Activity of auditing according to article 1 of the Auditing Law. This activity involves reviewing and checking annual accounts, as well as other financial statements or accounting documents, prepared in accordance with the applicable regulatory framework for financial information, as long as the aim of the activity is to issue a report on the reliability of those documents which can have legal effects against third parties.

    (EN)
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