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Spain

Auditor de cuentas (Spain)

  • Legal information

    Regulation  
    Type of regulation: Reserves of activities and protected title
  • Reserved activities

    Reserved activities: Actividad de auditoría de cuentas, conforme a lo dispuesto en el artículo 1 de la Ley de Auditoría de Cuentas. La auditoría de cuentas tendrá necesariamente que ser realizada por un auditor de cuentas o una sociedad de auditoría, mediante la emisión del correspondiente informe y con sujeción a los requisitos y formalidades establecidos en la ley. Existen también actividades especiales cuyo ejercicio es reservado al auditor por la legislación aplicable (por ejemplo la administración concursal, cuya reserva de actividad es compartida con abogados y economistas). (ES)
    Translation(s): Activity of auditing according to article 1 of the Auditing Law. Auditing must be carried out by an auditor or audit firm, by issuing the corresponding report and will be subject to the requirements and formalities provided in law. Other special activities are reserved for the auditor according to the applicable regulation (for instance insolvency administration, whose reserve of activitiy is shared with lawyers and economists). (EN)
  • Qualification #1

    Method to obtain qualifications: Following Directive 2006/43/EC a statutory auditor requires in average 8 years of education and training, including 4 years of degree, one year for the course of theoretical instruction and 3 years minimum of practical training. For the auditor registered in a Member State of the EU/EEA an aptitude test on Spanish regulation is required. The auditor is eventually registered in the Spanish Official Register of Auditors.
    Most common path to obtain qualification: General post-secondary education
    Duration of education/training programme: 8.0 Year
    Existence of mandatory traineeship: Yes
    Existence of State exam to access the profession: Yes
  • Restrictions

    Mandatory registration in professional bodies: No
    Limitations to the number of licenses granted: No
    Existence of territorial restrictions: No
    Restriction on the corporate form/type of entity to be used to exercise related activities: No
    Restrictions related to shareholding or voting rights: Yes
    If yes,qualifying % to be held by professionals: 51
  • Joint practices and insurance

    Prohibitions on joint practices: No
    Requirement for professional indemnity insurance: Yes
    Insurance requirement applying for cross-border: No
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