{"id":11592,"date":"2023-10-27T10:11:19","date_gmt":"2023-10-27T08:11:19","guid":{"rendered":"https:\/\/www.in-diem.com\/abogados\/uncategorized\/annual-accounts-fiscal-year-end-closing"},"modified":"2026-03-13T14:28:51","modified_gmt":"2026-03-13T13:28:51","slug":"annual-accounts-fiscal-year-end-closing","status":"publish","type":"post","link":"https:\/\/www.in-diem.com\/en\/abogados\/tax\/annual-accounts-fiscal-year-end-closing","title":{"rendered":"Annual Accounts | Fiscal Year-End Closing"},"content":{"rendered":"\n<p>With the month of October, we begin the <strong>last quarter of 2023<\/strong>, a period in which many companies start preparing the necessary documentation to comply with legal regulations required once the <strong>fiscal year<\/strong> has concluded.<\/p>\n\n<h4 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>1.- What are statutory audits?<\/strong><\/h4>\n\n<p>The statutory auditing procedure is an essential component of the legislation regulating capital companies in our country, the <a href=\"https:\/\/www.boe.es\/eli\/es\/rdlg\/2010\/07\/02\/1\/con\">Capital Companies Act<\/a>. These are systematic and detailed processes of <strong>review, examination, and verification<\/strong> of an entity&#8217;s financial, accounting, and operational records, with the purpose of <strong>evaluating the integrity and legality<\/strong> of the information contained in said records. This regulation establishes the obligation for companies to examine their financial statements when they meet at least one of the following <strong>criteria for two consecutive years:<\/strong>  <\/p>\n\n<ul class=\"wp-block-list\">\n<li>If their <strong>assets exceed<\/strong> two million eight hundred and fifty thousand euros.<\/li>\n\n\n\n<li>If their net annual <strong>turnover<\/strong> <strong>exceeds<\/strong> five million seven hundred thousand euros.<\/li>\n\n\n\n<li>If the average number of <strong>employees<\/strong> during the year is greater than fifty. <\/li>\n<\/ul>\n\n<h4 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>2<\/strong>.- <strong>Purpose and Objectives<\/strong> <\/h4>\n\n<p>The purpose of a financial audit is to <strong>analyze and certify<\/strong> the economic and financial information of an organization, with the aim of verifying whether the presented accounts accurately reflect the true status of the company&#8217;s accounts.<\/p>\n\n<p>Audit objectives:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Credibility of financial information.<\/li>\n\n\n\n<li>Compliance with current regulations.<\/li>\n\n\n\n<li>Detection and prevention of fraud.<\/li>\n\n\n\n<li>Improvement of the company&#8217;s internal processes and controls.<\/li>\n\n\n\n<li>Support for decision-making.<\/li>\n<\/ul>\n\n<h4 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>3.- Why is it so important to plan them in advance?<\/strong><\/h4>\n\n<p>The main reason why it is necessary to plan them in advance is the high demand from individuals and companies requiring this service. This work requires time and dedication from professionals. Good planning provides professionals with the ability to address any type of problem that arises during the study of the company&#8217;s financial situation. Furthermore, it is important to appoint auditors before the end of the fiscal year; otherwise, the corresponding Mercantile Registry will appoint auditors ex officio.   <\/p>\n\n<p>Planning the closing of annual accounts is fundamental to ensuring legal compliance, providing accurate and relevant information, supporting decision-making, and maintaining the financial health of the company. It helps the company operate efficiently and fulfill its financial and accounting obligations. <\/p>\n\n<h4 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>4.- What are audit reports used for?<\/strong><\/h4>\n\n<p>Audit reports issued by auditors provide an opinion on the veracity and integrity of the company&#8217;s financial statements. These reports can be used by investors, regulators, shareholders, and other stakeholders to make decisions based on verified data. <\/p>\n\n<h4 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>5.- How can we help you?<\/strong><\/h4>\n\n<p>The Tax Area of In Diem Abogados <strong>specializes in the taxation of self-employed individuals and SMEs, as well as investments and projects based on Blockchain and the cryptocurrency market<\/strong>.<\/p>\n\n<p>The Tax Area of In Diem Abogados works jointly with the Tax, Commercial, International, Crypto, Financial, and Criminal Law areas to ensure that your operations meet all necessary requirements.<\/p>\n\n<p>Contact IN DIEM Abogados 24 hours a day, any day of the week, without obligation.<\/p>\n\n<p>We guarantee the best possible outcome, whatever your case may be.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong> <\/strong>Personalized and professional attention<\/li>\n\n\n\n<li><strong> <\/strong>Assistance throughout the entire judicial process<\/li>\n\n\n\n<li><strong> <\/strong>24-hour contact with your expert criminal lawyer <\/li>\n\n\n\n<li><strong> <\/strong>Absolute confidentiality<\/li>\n<\/ul>\n\n<p class=\"has-luminous-vivid-orange-color has-text-color\"><strong>Author: Marina Mart\u00ednez P\u00e9rez.<\/strong><\/p>\n\n<h4 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4\"><strong>Expert lawyers in<\/strong> <strong>Taxation | In Diem: Malaga, Marbella, Seville, Madrid, Las Palmas de Gran Canaria, Almeria, Huelva&#8230;<\/strong><\/h4>\n\n<p>Furthermore, <strong>IN DIEM Abogados<\/strong> has extensive experience and a high degree of specialization in the area of Financial Law, offering advice regarding <strong>fiscal year-end closings, as well as taxation,<\/strong> providing clients with personalized assistance at all times.<\/p>\n\n<p><strong>IN DIEM Abogados<\/strong> has a team with experience in previous roles such as <strong>Magistrate-Judge, State Attorney, Prosecutor, or University Professor,<\/strong> which will provide you with peace of mind and security, having the best, competitive, and highly prepared team to achieve your goals and cover your needs.<\/p>\n\n<p>We are at your disposal for whatever you need. You can reach us via the IN DIEM Abogados Phone (+34) <strong>901 900 071.<\/strong> For emergencies, you can reach us at the IN DIEM 24-Hour Emergency Phone: (+34) <strong>610 667 452.<\/strong> <\/p>\n\n<h4 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4\"><strong>Did you know that IN DIEM Abogados offers online and urgent services?<\/strong><\/h4>\n\n<p>We offer our clients the possibility of being assisted by video call or videoconference, as well as by telephone, according to our clients&#8217; preference, so that the assistance is as personal as possible, with absolute immediacy and no need for travel. This service is complemented by communication via email, which facilitates the analysis and delivery of documentation. <\/p>\n\n<p>Likewise, we provide urgent and 24-hour services for our companies, handling national and international contracting operations.<\/p>\n\n<p class=\"has-text-color\" style=\"color:#0029a4\">For more information on the Online Legal Advisory Service, click <strong><a href=\"https:\/\/www.in-diem.com\/abogados-online\">HERE<\/a><\/strong>, and for the 24-Hour and Urgent Service, click <strong><a href=\"https:\/\/www.in-diem.com\/en\/urgent-24-hour-lawyers-tel-610-667-452\">HERE<\/a>.<\/strong><\/p>\n<p><div class=\"gdlr-shortcode-wrapper\"><div class=\"clear\"><\/div><div class=\"gdlr-item gdlr-divider-item\"  ><div class=\"gdlr-divider solid\"  style=\"width: 50%;\" ><\/div><\/div><\/div><\/p>\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" data-id=\"5475\" src=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-1024x576.jpg\" alt=\"\" class=\"wp-image-5475\" srcset=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-1024x576.jpg 1024w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-600x338.jpg 600w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-300x169.jpg 300w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-768x432.jpg 768w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-1536x864.jpg 1536w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892-100x56.jpg 100w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2020\/03\/Asesoramiento-ON-LINE-Abogados-IN-DIEM-Videoconferencia-Telefono-916353892.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">Online Legal Advice<\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"465\" data-id=\"4350\" src=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-1024x465.jpg\" alt=\"24-Hour Urgent Lawyer IN DIEM - Seville Malaga Huelva Madrid Las Palmas Dos Hermanas Mairena Coria del Rio\" class=\"wp-image-4350\" srcset=\"https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-1024x465.jpg 1024w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-600x273.jpg 600w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-300x136.jpg 300w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-768x349.jpg 768w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b-100x45.jpg 100w, https:\/\/www.in-diem.com\/wp-content\/uploads\/2018\/09\/Abogado-24-horas-Urgente-IN-DIEM-Sevilla-Malaga-Huelva-Madrid-Las-Palmas-Dos-Hermanas-Mairena-Coria-de-Rio-2b.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption class=\"wp-element-caption\">24-Hour and Urgent Legal Service <\/figcaption><\/figure>\n<\/figure>\n<\/div><\/div>\n<p><div class=\"gdlr-shortcode-wrapper\"><div class=\"clear\"><\/div><div class=\"gdlr-item gdlr-divider-item\"  ><div class=\"gdlr-divider solid\"  style=\"width: 50%;\" ><\/div><\/div><\/div><\/p>\n\n<h4 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4\">Would you like to know more about IN Diem Abogados? We leave you with this brief presentation video&#8230; <\/h4>\n<p><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/wQFpoA1gOfQ?wmode=transparent\" width=\"620\" height=\"348\" ><\/iframe><\/p>\n<p><div class=\"gdlr-shortcode-wrapper\"><div class=\"clear\"><\/div><div class=\"gdlr-item gdlr-divider-item\"  ><div class=\"gdlr-divider solid\"  style=\"width: 50%;\" ><\/div><\/div><\/div><\/p>\n\n<p>You will find us in Seville, Madrid, Las Palmas de Gran Canaria, Malaga, Tomares, Coria del Rio, Dos Hermanas, Mairena del Alcor, Estepona, Marbella, Mairena del Aljarafe&#8230; it will be a pleasure to assist you!!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>With the month of October, we begin the last quarter of 2023, a period in which many companies start preparing the necessary documentation to comply with legal regulations required once the fiscal year has concluded. 1.- What are statutory audits? The statutory auditing procedure is an essential component of the legislation regulating capital companies in&#8230; <\/p>\n<div class=\"clear\"><\/div>\n<p><a href=\"https:\/\/www.in-diem.com\/en\/abogados\/tax\/annual-accounts-fiscal-year-end-closing\" class=\"excerpt-read-more\">Read More<\/a><\/p>\n","protected":false},"author":3,"featured_media":11593,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1279],"tags":[1504,1507,1216,1212,1506,1508,1503,1203,1224,1505,1204],"class_list":["post-11592","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-4th-quarter","tag-accounting","tag-best-lawyers","tag-dos-hermanas","tag-evaluation","tag-finance","tag-fiscal-year","tag-malaga","tag-marbella","tag-review","tag-sevilla"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Annual Accounts. 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