The Mercantile Registry must accept annual accounts even if the auditor is not registered in the official auditors registry
24 Mar 2026Effective: 22 Dec 202574 views
Who is affected:
Commercial companies required to file annual accounts with the Registro Mercantil
Summary
A resolution clarifies that the filing of a company's accounts cannot be rejected due to formal defects in the auditor's registration. Companies have the right to file their accounts even if there are minor irregularities in the auditor's documentation.
Detailed analysis
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The Dirección General de Seguridad Jurídica y Fe Pública resolves an appeal against the negative qualification issued by the Registrador Mercantil of Ourense, who rejected the filing of a company's 2024 annual accounts. The resolution establishes criteria on which defects are rectifiable and which prevent the filing of…
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