{"id":3539,"date":"2019-10-30T16:20:51","date_gmt":"2019-10-30T16:20:51","guid":{"rendered":"https:\/\/www.contem.es\/?p=3539"},"modified":"2020-09-28T10:09:04","modified_gmt":"2020-09-28T10:09:04","slug":"limites-auditoria-de-cuentas","status":"publish","type":"post","link":"https:\/\/www.contem.es\/es\/limites-auditoria-de-cuentas\/","title":{"rendered":"L\u00edmites auditor\u00eda de cuentas"},"content":{"rendered":"

Las cuentas anules, y en su caso, el informe de gesti\u00f3n deber\u00e1 de ser revisado por un auditor de cuentas.<\/p>\n

Se except\u00faa de esta obligaci\u00f3n a las sociedades que durante dos ejercicios consecutivos re\u00fanan, en la fecha de cierre de cada uno de ellos, al menos dos de las circunstancias siguientes:<\/p>\n

    \n
  1. Que el total de las partidas del activo no superen los dos millones ochocientos cincuenta mil euros.<\/li>\n
  2. Que el importe neto de la cifra anual de negocios no supere los cinco millones setecientos mil euros.<\/li>\n
  3. Que\u00a0el n\u00famero medio de trabajadores empleados durante el ejercicio no sea superior a cincuenta.<\/li>\n<\/ol>\n

    Las sociedades perder\u00e1n esta facultad si dejan de reunir, durante dos ejercicios consecutivos, dos de las circunstancias a que se refiere el p\u00e1rrafo anterior.<\/p>\n

    En el primer ejercicio social des de su constituci\u00f3n, transformaci\u00f3n o fusi\u00f3n, las sociedades quedan exceptuadas de la obligaci\u00f3n de auditar si re\u00fanen, en el cierre del ejercicio, al menos dos de las tres circunstancias expresadas.<\/p>\n","protected":false},"excerpt":{"rendered":"

    Las cuentas anules, y en su caso, el informe de gestión deberá de ser revisado por un auditor de cuentas. Se exceptúa de esta obligación a las sociedades que durante dos ejercicios consecutivos reúnan, en la fecha de cierre de cada uno de ellos, al menos dos de las circunstancias siguientes: Que el total de […]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[67,68,71,73,77],"tags":[],"class_list":["post-3539","post","type-post","status-publish","format-standard","hentry","category-contable","category-economico","category-filiales","category-grandes-empresas","category-pymes-es"],"yoast_head":"\nL\u00edmites auditor\u00eda de cuentas | Contem Assessors<\/title>\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.contem.es\/es\/limites-auditoria-de-cuentas\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u00edmites auditor\u00eda de cuentas | Contem Assessors\" \/>\n<meta property=\"og:description\" content=\"Las cuentas anules, y en su caso, el informe de gestión deberá de ser revisado por un auditor de cuentas. Se exceptúa de esta obligación a las sociedades que durante dos ejercicios consecutivos reúnan, en la fecha de cierre de cada uno de ellos, al menos dos de las circunstancias siguientes: Que el total de […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.contem.es\/es\/limites-auditoria-de-cuentas\/\" \/>\n<meta property=\"og:site_name\" content=\"Contem Assessors\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-30T16:20:51+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-09-28T10:09:04+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.contem.es\/wp-content\/uploads\/2016\/06\/touch-icon-contem.png\" \/>\n<meta name=\"author\" content=\"Myriam Lopez\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:site\" content=\"@contemassessors\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta 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