The audit report must be ready before calling the meeting that approves annual accounts
08 Oct 20269 views
Who is affected:
Joint-stock and limited companies subject to audit that file annual accounts
Summary
A company cannot file its accounts if the audit report was prepared after the meeting notice. The DGSJFP confirms that this violates shareholders' right to information.
Detailed analysis
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The Dirección General de Seguridad Jurídica y Fe Pública resolves an appeal against the denial of filing annual accounts for Superficies Decoradas S.A. The incurable defect is that the audit report is dated 17/11/2025, three days after the meeting notice of 14/11/2025, breaching art. 272 LSC. This article requires that…
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