{"id":21558,"date":"2023-10-27T10:11:19","date_gmt":"2023-10-27T08:11:19","guid":{"rendered":"https:\/\/www.in-diem.com\/annual-accounts-fiscal-year-end-closing\/"},"modified":"2026-08-12T14:41:05","modified_gmt":"2026-08-12T12:41:05","slug":"annual-accounts-fiscal-year-end-closing","status":"publish","type":"post","link":"https:\/\/www.in-diem.com\/en\/annual-accounts-fiscal-year-end-closing\/","title":{"rendered":"Annual Accounts | Fiscal Year-End Closing"},"content":{"rendered":"<div class=\"vgblk-rw-wrapper limit-wrapper\">\n<p class=\"wp-block-paragraph\"><em><strong>IMPORTANT: This <\/strong>article was drafted in accordance with the regulatory framework and context for the 2023 fiscal year. The obligation to audit financial statements, the applicable limits, the appointment of an auditor, corporate deadlines, and the obligations regarding the preparation, approval, and filing of annual financial statements must currently be reviewed in accordance with applicable regulations and the specific circumstances of each company.   <\/em><\/p>\n\n<p class=\"wp-block-paragraph\">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<h2 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>What are financial audits?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">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<h2 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Purpose and Objectives<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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<h2 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>Why is it so important to plan them ahead of time?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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<h2 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>What are audit reports used for?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">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<h2 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4;font-style:normal;font-weight:400\"><strong>How can we help you?<\/strong><\/h2>\n\n<p class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\">Contact IN DIEM Abogados 24 hours a day, any day of the week, without obligation.<\/p>\n\n<p class=\"wp-block-paragraph\">We guarantee the best possible outcome, whatever your case.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong> <\/strong>Personalized and professional service<\/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-black-color has-text-color wp-block-paragraph\">Author: Marina Mart\u00ednez P\u00e9rez<\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<div class=\"indiem-faqs\"><style>.indiem-faqs {\n      width: 100%;\n      max-width: 900px;\n      margin: 28px auto;\n      box-sizing: border-box;\n      font-family: inherit;\n    }\n\n```\n.indiem-faqs * {\n  box-sizing: border-box;\n}\n\n.indiem-faqs-title {\n  margin: 0 0 16px 0;\n  color: #0A3151;\n  font-size: 24px;\n  line-height: 1.3;\n  font-weight: 700;\n}\n\n.indiem-faq-item {\n  margin-bottom: 10px;\n  border: 1px solid #E6E6E6;\n  border-radius: 12px;\n  background: #ffffff;\n  overflow: hidden;\n}\n\n.indiem-faq-item summary {\n  cursor: pointer;\n  padding: 15px 18px;\n  color: #0A3151;\n  font-size: 15px;\n  line-height: 1.4;\n  font-weight: 700;\n  background: #F8FAFC;\n  list-style: none;\n}\n\n.indiem-faq-item summary::-webkit-details-marker {\n  display: none;\n}\n\n.indiem-faq-item summary::after {\n  content: \"+\";\n  float: right;\n  color: #33B4D6;\n  font-size: 20px;\n  line-height: 1;\n  font-weight: 700;\n}\n\n.indiem-faq-item[open] summary::after {\n  content: \"\u2013\";\n}\n\n.indiem-faq-content {\n  padding: 14px 18px 16px 18px;\n  border-top: 1px solid #E6E6E6;\n  color: #333333;\n  font-size: 14px;\n  line-height: 1.55;\n}\n\n.indiem-faq-content p {\n  margin: 0;\n}\n\n@media (max-width: 520px) {\n  .indiem-faqs-title {\n    font-size: 21px;\n  }\n\n  .indiem-faq-item summary {\n    font-size: 14px;\n    padding: 14px 15px;\n  }\n\n  .indiem-faq-content {\n    font-size: 13px;\n    padding: 13px 15px 15px 15px;\n  }\n}\n```\n\n  <\/style><h2 class=\"indiem-faqs-title\">Preguntas frecuentes sobre auditor\u00edas de cuentas<\/h2><details class=\"indiem-faq-item\"><summary>\u00bfTodas las sociedades est\u00e1n obligadas a auditar sus cuentas?<\/summary><div class=\"indiem-faq-content\"><p>No. La obligaci\u00f3n de auditar depende de si la sociedad supera determinados l\u00edmites legales durante el periodo exigido por la normativa. Por ello, es necesario revisar cada caso concreto y comprobar los datos de activo, facturaci\u00f3n y n\u00famero medio de trabajadores.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfPor qu\u00e9 es importante planificar la auditor\u00eda con tiempo?<\/summary><div class=\"indiem-faq-content\"><p>Porque la auditor\u00eda requiere recopilar documentaci\u00f3n, revisar informaci\u00f3n contable, coordinarse con profesionales especializados y resolver posibles incidencias antes del cierre y presentaci\u00f3n de las cuentas. Una buena planificaci\u00f3n ayuda a evitar retrasos y problemas de cumplimiento.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfCu\u00e1ndo debe nombrarse al auditor de cuentas?<\/summary><div class=\"indiem-faq-content\"><p>El nombramiento del auditor debe realizarse conforme a los plazos y requisitos legales aplicables. En determinados supuestos, si la sociedad no realiza el nombramiento cuando corresponde, puede intervenir el Registro Mercantil para designar auditor.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfQu\u00e9 ocurre si una sociedad obligada no audita sus cuentas?<\/summary><div class=\"indiem-faq-content\"><p>La falta de auditor\u00eda cuando resulta obligatoria puede generar problemas para aprobar o depositar las cuentas anuales, afectar a la imagen financiera de la sociedad y dar lugar a consecuencias mercantiles o administrativas. Es recomendable revisar la obligaci\u00f3n con antelaci\u00f3n.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfQu\u00e9 contiene un informe de auditor\u00eda?<\/summary><div class=\"indiem-faq-content\"><p>El informe de auditor\u00eda recoge la opini\u00f3n del auditor sobre si las cuentas anuales expresan la imagen fiel de la situaci\u00f3n financiera y patrimonial de la empresa, de acuerdo con la normativa contable aplicable. Tambi\u00e9n puede incluir salvedades, observaciones o advertencias cuando proceda.<\/p><\/div><\/details><details class=\"indiem-faq-item\"><summary>\u00bfPor qu\u00e9 conviene contar con asesoramiento profesional?<\/summary><div class=\"indiem-faq-content\"><p>Porque la obligaci\u00f3n de auditar cuentas, los plazos societarios, la documentaci\u00f3n necesaria y las consecuencias de incumplimiento pueden variar seg\u00fan las circunstancias de cada empresa. Un asesoramiento especializado permite planificar correctamente el cierre del ejercicio y cumplir con las obligaciones legales.<\/p><\/div><\/details><\/div>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<h2 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><\/h2>\n\n<p class=\"wp-block-paragraph\">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 class=\"wp-block-paragraph\"><strong>Abogados IN DIEM<\/strong> has a team with experience in roles such as <strong>magistrate, state attorney, prosecutor, and university professor, which <\/strong>will give you peace of mind and confidence, knowing you have the best team\u2014one that is competitive and highly qualified to achieve your goals and meet your needs.<\/p>\n\n<p class=\"wp-block-paragraph\">We are at your disposal for whatever you need. You can reach us through the IN DIEM Lawyers Telephone (+34) <strong>901 900 071.<\/strong> In cases of Emergency, you have us at the 24-Hour Emergency Lawyers Telephone IN DIEM: (+34) <strong>610 667 452.<\/strong> <\/p>\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4\"><strong>Did you know that Abogados IN DIEM offers online and expedited services?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">We offer our clients the option of receiving assistance via video call or videoconference, as well as by phone, depending on their preference, so that the assistance is as personalized as possible, provided immediately, and without the need to travel. This service is complemented by communication via email, which facilitates the review and delivery of documentation. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition, for businesses and individuals, IN DIEM Abogados offers urgent services and 24-hour support for matters that require a quick response.<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/www.in-diem.com\/en\/online-lawyers-in-diem\/\" style=\"background-color:#33c0d6;font-size:15px\"><strong>Online Legal Advice<\/strong><\/a><\/div>\n\n\n\n<div class=\"wp-block-button is-style-fill\"><a class=\"wp-block-button__link has-white-color has-text-color has-background has-link-color has-custom-font-size wp-element-button\" href=\"https:\/\/www.in-diem.com\/en\/24-horas\/\" style=\"background-color:#33c0d6;font-size:15px\"><strong>24-Hour Service and Urgent Requests<\/strong><\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-text-color\" style=\"color:#0029a4\">Would you like to know more about IN DIEM Abogados? Here is this short introductory video&#8230; <\/h2>\n\n\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-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe title=\"In Diem Abogados Sevilla\" width=\"1280\" height=\"720\" src=\"https:\/\/www.youtube.com\/embed\/wQFpoA1gOfQ?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p class=\"has-text-color wp-block-paragraph\" style=\"color:#0029a4\">To acknowledge some of you, here&#8217;s this <a href=\"https:\/\/www.proveedores.com\/proveedores\/abogados-in-diem-asesoramiento-personal-y-online-especializado\/\"><strong>link<\/strong><\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can find us in Seville, Madrid, Las Palmas de Gran Canaria, M\u00e1laga, Tomares, Coria del R\u00edo, Dos Hermanas, Mairena del Alcor, Estepona, Marbella, and Mairena del Aljarafe. We look forward to serving you. <\/p>\n<\/div><\/div>\n<\/div><\/div>\n<\/div><!-- .vgblk-rw-wrapper -->","protected":false},"excerpt":{"rendered":"<p>What are financial audits, when might they be mandatory for companies, and why is it important to plan for them before the end of the fiscal year? It also discusses their main objectives, the value of the audit report, and the importance of seeking professional advice to properly comply with accounting and commercial obligations. <\/p>\n","protected":false},"author":3,"featured_media":21559,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_joinchat":[],"footnotes":""},"categories":[4294],"tags":[4674,4679,4667,4676,4673,4678,4675,4682,4671,4670,4668,4669,4680,4672,4681,4552,4683,1938,4677],"class_list":["post-21558","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-accountant","tag-accounting-compliance","tag-annual-accounts","tag-appointment-of-an-auditor","tag-audit-report","tag-closing-of-annual-financial-statements","tag-commercial-registry","tag-corporate-taxation","tag-corporations","tag-corporations-act","tag-financial-audit","tag-financial-audits","tag-financial-information","tag-financial-statements","tag-fraud-detection","tag-internal-control","tag-self-employed-individuals","tag-smes","tag-year-end-closing"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Annual Accounts. Tax Area | In Diem Abogados<\/title>\n<meta name=\"description\" content=\"Specialist Lawyers in Annual Accounts Auditing. Tax Area | IN DIEM Seville, Malaga, Marbella, Madrid... Call us at 610667452\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.in-diem.com\/en\/annual-accounts-fiscal-year-end-closing\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Annual Accounts. Tax Area | In Diem Abogados\" \/>\n<meta property=\"og:description\" content=\"Specialist Lawyers in Annual Accounts Auditing. Tax Area | IN DIEM Seville, Malaga, Marbella, Madrid... 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