Doctrine on the deposit of annual accounts

The DGRN states that the effects of the registration in the RM by a company that is not obliged to verify the appointment of the auditor on a voluntary basis.

The consolidated doctrine of the DGRN itself is reiterated, according to which, included in the particular sheet of a company not obliged to accounting verification, the voluntary designation of an auditor of accounts for the verification of the annual accounts, the deposit of the annual accounts in the RN it can not be carried out if they are not accompanied by the timely report carried out by the registered auditor.

Faced with this criterion, the following arguments to the contrary are inoperative:

– That it has been possible to carry out previous deposits of the same company.

– That the designation of auditor was conditioned for the case that the company was required to verify, when in the relevant entry in the social sheet that does not show that the appointment was for those years in which the audit is required by current regulations .

However, as the Directing Center itself warns, the issue can be resolved by submitting in the RM, along with the accounts to be deposited, the certification of the agreement of the general meeting by which the designation of the designated auditor for the year is revoked. in question.