01
Statutory audit
Audits of individual and consolidated annual accounts for companies exceeding legal thresholds or required by law or their articles.
More information (in Spanish): Statutory audit
AUDISFERA
Audit and consulting
Rigorous auditing, direct contact and deadlines met.
AUDISFERA supports local and international companies with their annual audits and the reports required by their group, shareholders or public authorities.
About us
Experience you notice at every year-end
AUDISFERA AUDITORES Y CONSULTORES, SLP is an audit firm operating in Spain and specialising in independent reviews of annual accounts, special reports and certifications. For 20 years, we have supported local and international companies with year-end closings, documentation for parent companies, and requests from financial institutions and public authorities.
Our value lies in continuity: the same contact from the first conversation to the signing of the report, with genuine availability throughout the following financial year.
20 years of experience
Two decades reviewing accounts, reports and closing processes in Spain and for overseas parent companies.
Established clients
A consolidated portfolio of SMEs, family businesses and Spanish subsidiaries of international groups.
Proven experience
Work subject to internal review, professional standards and oversight by group auditors.
Direct contact
Every engagement is overseen by its signatory. No rotating teams or chains of replies.
Managing Partner
César Goni
Managing Partner · Statutory auditor registered with the ROAC
Experience auditing the accounts of Spanish companies and international subsidiaries, corporate groups, consolidation and group reporting, as well as industrial and distribution companies across many sectors.
Services
Statutory audit and consulting services
02
Voluntary audit
For shareholders, financial institutions, investors or transactions requiring verified accounts without a legal obligation.
More information (in Spanish): Voluntary audit03
Limited review
Reduced-scope review engagements on interim financial statements or annual closings.
More information (in Spanish): Limited review04
Special reports
Reports required by company law and third parties: capital increases, non-cash contributions, exclusion of pre-emption rights and other specific engagements.
More information (in Spanish): Special reports05
Grant certification
Review and certification of supporting accounts for public grants and subsidies under each call's terms.
More information (in Spanish): Grant certificationDoes your case not fit neatly into these categories? Tell us about it and we will clearly say whether we can help.
Write to usExperience
Audits of international subsidiaries and group reporting
Local clients
Family businesses and SMEs seeking an approachable auditor who explains conclusions clearly and remains available throughout the year.
International clients
Spanish subsidiaries of overseas groups, adapting to the parent company's timetables, formats and instructions.
Group auditor reporting
Preparation and delivery of documentation and reports requested by the group auditor, following its templates and deadlines.
Methodology and values
How we work: an agile, AI-assisted audit
We work with advanced tools and AI support to streamline processes, speed up every step and save time for everyone involved. Technology assists the work; professional judgement remains the auditor's.
- 01
Planning
Before starting, we learn about your business, identify risk areas and agree a realistic timetable. Early planning and orderly information requests prevent last-minute bottlenecks and reduce the burden on your team.
- 02
Execution
We perform the necessary tests with work documented under the auditing standards applicable in Spain, supported by advanced tools and AI to speed up fieldwork. Every judgement and conclusion is backed by evidence, and nothing is issued without prior internal review.
- 03
Conclusion
We pass on adjustments, findings and recommendations directly before closing the engagement. You always speak to the people who sign and review, with ongoing access to the engagement partner and prompt answers to your questions.
- 04
Report and follow-up
We issue the report by the agreed deadline and do not disappear afterwards: we support questions arising during the following year. We remain available for queries, regulatory changes and preparation for the next close.
Indicative audit checker
Is your company required to audit its annual accounts?
As a general rule, a company must be audited when, for two consecutive financial years and at each year-end, it exceeds at least two of these three limits: total assets €2,850,000, net turnover €5,700,000, and an average of 50 employees. Enter the figures for the last two closed financial years.
FAQ
Frequently asked questions about statutory audits
When is an audit mandatory?
As a general rule, when for two consecutive financial years the company exceeds, at year end, at least two of these limits: €2,850,000 in total assets, €5,700,000 in net turnover and an average of 50 employees. It may also be required by specific regulations, the articles of association or a request from minority shareholders.
Who appoints the auditor?
The company's general meeting, before the end of the financial year to be audited. If it does not, the appointment can be requested from the Commercial Registry.
For how long is the auditor appointed?
In a mandatory audit, the first appointment covers between three and nine years. We propose an initial three-year appointment, formalised in the engagement letter.
How much does an audit cost?
Fees depend on the effort required: the size, complexity and risks of the company. They are agreed in writing before work begins and do not depend on the outcome.
What documents are needed?
The prepared annual accounts, the accounting records for the year and support for the main balances. At the start we give you an organised list so your team can prepare it in good time.
Can you audit a subsidiary of a foreign group?
Yes. We audit Spanish subsidiaries of international groups and prepare the reporting requested by the group auditor, following its templates and timetable.
Regulations and resources
Useful links
Audit
- Act 22/2015 on Auditing
Consolidated text in Spain's Official State Gazette.
- Audit Act Regulations (RD 2/2021)
Current implementing regulations.
- NIA-ES — Spanish auditing standards in force
ICAC resolution of 11 April 2024 published in the BOE.
Accounting
- Spanish General Accounting Plan (RD 1514/2007)
Conceptual framework, recognition and measurement standards.
- Spanish SME Accounting Plan (RD 1515/2007)
Version applicable to small and medium-sized enterprises.
- Consolidated annual accounts (NFCAC, RD 1159/2010)
Rules for consolidated annual accounts, including the wording amended by RD 1/2021.
Company and commercial law
- Spanish Companies Act (RDL 1/2010)
Annual accounts, auditing and filing of accounts.
- Spanish Commercial Code
Accounting and bookkeeping obligations for businesses.
- BOE — Legislation search
Consolidated legislation and regulatory updates.
- Registrars — Filing of accounts
Information on filing annual accounts.
Contact
Tell us about your case and we will reply with a clear proposal
Tell us the type of work, the financial year to be audited and the closing dates. If you need something different, we will assess it too.
- info@audisfera.com
- Contact phone
- +34 619 70 23 10
- Address
- Bruc 42, Local 1 · 08010 Barcelona
- LinkedIn profile
Bruc 42, Local 1 · 08010 Barcelona