Budgetary and accounting information

Account audit and control reports

Royal Legislative Decree 1/2010, of July 2, approving the revised text of the Capital Companies Act.

Thus, depending on the size of the company, all those that, regardless of their legal nature, during two continuous financial years comply with two of the following three parameters must audit their annual accounts:

• The net amount of the turnover exceeds 5,700,000 euros.
• The average number of employees during the financial year is greater than 50.
• The total number of asset items is greater than 2,850,000 euros.

Therefore, the company is not required to submit an audit report because it does not meet the requirements described above.

Review date: October 30, 2022