Does the firm give a budget through the internet?

Yes, we give you a previous budget via email.

What documents are you need for to do a previous budget?
We need the trial balance, the general ledger and the journal of the year you want to revise it and the trial balance and annual accounts of the previous year. You can contact us via email: info@emosauditores.com.

When does my business have to be audited? 



From January 1, 2008 onwards:

May I voluntarily audit my business?

Yes, if it is approved by the General Meeting of Partners or Shareholders.

 When do I have to consolidated my financial statements?                  













I have to consolidated my financial statements when there are corporate group. A corporate group shall be deemed to exist in the presence of any of the situations set forth in article 42 of the Spanish Commercial Code, the predominant company being the company that directly or indirectly exerciseor could exercise control over the other/s. The companies shall not be obliged to perform consildation if they fulfil any of the following reasons:


By reasons of size: when the closing date of the business year of the company bound to consolidate the set of the companies thereof that not exceed two of the following limits onthe closing date of two consecutive financial years:

By reasons of subgroup.


By reasons of importance.



May I detect a fraud on my Enterprise?
Yes through the utilization of an agreed procedures with the auditor or with a facts reviews.

Being a minority shareholder with more than 5% of equity of a company, does I can entrust to you the audit of that company?

No, must be the mercantile register who to appoint an auditor, had provided no more than three months from the date of the year-end to be audited (Art.265 of the Corporate Enterprises Act).

In the problem resolutions only study you the accounting impact and no in the tax impact?
No, our team is composed with professional who dominate the tax materia, due to the formation that required to belong our firm and the different experiences that occurred in the exercise of the profession.  
Do you have doubts?
If you need some clarification of the FAQs or of some services offered by our firm, do not hesitate to contact us via email:info@emosauditores.com