{"id":7993,"date":"2018-10-23T00:00:00","date_gmt":"2018-10-23T00:00:00","guid":{"rendered":"https:\/\/centregestor.es\/el-socis-minoritaris-poden-sol%c2%b7licitar-al-registrador-que-nomeni-un-auditor-perque-revisi-els-comptes-de-lempresa\/"},"modified":"2020-11-17T22:55:20","modified_gmt":"2020-11-17T22:55:20","slug":"el-socis-minoritaris-poden-sol%c2%b7licitar-al-registrador-que-nomeni-un-auditor-perque-revisi-els-comptes-de-lempresa","status":"publish","type":"post","link":"https:\/\/centregestor.es\/ca\/el-socis-minoritaris-poden-sol%c2%b7licitar-al-registrador-que-nomeni-un-auditor-perque-revisi-els-comptes-de-lempresa\/","title":{"rendered":"El socis minoritaris poden sol\u00b7licitar al registrador que nomeni un auditor perqu\u00e8 revisi els comptes de l’empresa?"},"content":{"rendered":"

Li recordem que d’acord amb la normativa mercantil, en les societats que no estan obligades a auditar els seus comptes, els socis amb un 5% o m\u00e9s del capital poden sol\u00b7licitar al Registre Mercantil que designi un auditor per revisar els comptes d’un exercici.<\/p>\n

Ara b\u00e9, aquesta sol\u00b7licitud s’ha de realitzar dins dels tres mesos seg\u00fcents al tancament de l’exercici, per la qual cosa, si t\u00e9 un societat limitada que tanca l’exercici a 31 de desembre, el soci podr\u00e0 sol\u00b7licitar el nomenament fins a 31 de mar\u00e7 de 2019.<\/p>\n

L’informe em\u00e8s per l’auditor servir\u00e0 als socis per assegurar-se que els comptes anuals s\u00f3n correctes. Per tant, \u00e9s necessari que aquest informe estigui llest al moment de convocar la junta d’aprovaci\u00f3 de comptes (ja que, des d’aquest moment, els socis tenen dret a rebre no nom\u00e9s una c\u00f2pia dels comptes anuals que es sotmetran a aprovaci\u00f3, sin\u00f3 tamb\u00e9 una c\u00f2pia de l’informe d’auditoria).<\/p>\n

Si la demora en l’emissi\u00f3 de l’informe d’auditoria no \u00e9s imputable a la societat, l’administrador pot convocar la junta de socis perqu\u00e8 aprovi els comptes. No obstant aix\u00f2, no es podran dipositar en el Registre fins que no hi hagi l’informe.<\/p>\n

Aquesta \u00abmaniobra\u00bb del soci minoritari \u00e9s freq\u00fcent quan sorgeixen discrep\u00e0ncies; amb aix\u00f2, el soci discrepant sol intentar pressionar a l’administrador i als altres socis:<\/p>\n

Un tercer independent (designat aleat\u00f2riament pel Registre) ser\u00e0 qui verifiqui els comptes, i aix\u00f2 comportar\u00e0 mol\u00e8sties (l’auditor estar\u00e0 setmanes demanant documents) i despeses (els honoraris de l’auditor s\u00f3n a c\u00e0rrec de la societat, i no del soci que demana l’auditoria).<\/p>\n

A m\u00e9s, encara que l’auditoria nom\u00e9s es realitzar\u00e0 respecte a l’exercici actual, en la pr\u00e0ctica l’auditor sol acabar revisant la comptabilitat i documents d’exercicis passats, per verificar els saldos comptables actuals.<\/p>\n

Per tant podr\u00e0 sol\u00b7licitar el nomenament d’auditor el soci que reuneixi els seg\u00fcents requisits<\/strong>:<\/p>\n

Que la societat a la qual pertanyi sigui de capital i no estigui obligada a sotmetre els comptes anuals a verificaci\u00f3 per un auditor.<\/p>\n

Que el soci minoritari tingui una participaci\u00f3 d’almenys un 5% del capital social.<\/p>\n

El Registrador Mercantil competent \u00e9s el que correspon al domicili de la societat, \u00e9s a dir, on est\u00e0 inscrita.<\/p>\n

Que la sol\u00b7licitud es presenti dins dels tres mesos seg\u00fcents al tancament de l’exercici de la societat a auditar. L’habitual \u00e9s que acabi el termini el 31 de mar\u00e7 de cada any, en coincidir comunament l’exercici social amb l’any natural, si b\u00e9 podr\u00e0 ser una altra data diferent, per\u00f2 dins dels tres mesos seg\u00fcents al tancament de l’exercici de la societat en particular.<\/p>\n

Nom\u00e9s es pot demanar el nomenament d’auditor per verificar els comptes anuals de l’\u00faltim exercici, per pura l\u00f2gica, ja que per als altres ha transcorregut, evidentment el termini dels tres mesos.<\/p>\n

Les despeses de l’auditoria, seran sempre a c\u00e0rrec de la societat; el que no s’ha de confondre amb els honoraris que ocasioni aquest nomenament per part del Registrador Mercantil, els quals seran a c\u00e0rrec del soci sol\u00b7licitant, i es podr\u00e0 exigir la corresponent provisi\u00f3 de fons per al BORME, ja que est\u00e0 subjecte a publicaci\u00f3, al moment de presentar la seva sol\u00b7licitud.<\/p>\n

No obstant aix\u00f2, cal tenir en compte que es pot avan\u00e7ar i nomenar un auditor de la seva confian\u00e7a (i en funci\u00f3 d’aix\u00f2, oposar-se despr\u00e9s al nomenament per part del Registre). Una possible recomanaci\u00f3 seria que convoqui una junta abans que acabi l’exercici i aprovi el nomenament.<\/p>\n

Per m\u00e9s informaci\u00f3 sobre aquesta o altres q\u00fcestions relacionades podeu comptar amb el suport de Centre Gestor Lleida. La nostra experi\u00e8ncia contrastada gestionant a aut\u00f2noms i pimes sobre mat\u00e8ries fiscals ens avala.<\/p>\n

Busquem la millor soluci\u00f3 pel seu cas concret sense cap tipus de cost ni comprom\u00eds, truqui\u2019ns al 973 279 700 o contacteu-nos a trav\u00e9s del correu electr\u00f2nic lleida@centregestor.es.<\/p>\n

Pot apropar-se a les nostres oficines al centre de Lleida i Tremp.\u00a0Per a m\u00e9s informaci\u00f3 pot visitar la nostra p\u00e0gina web\u00a0https:\/\/centregestor.es.<\/a><\/p>\n

Centre Gestor<\/a><\/strong><\/p>","protected":false},"excerpt":{"rendered":"

Li recordem que d’acord amb la normativa mercantil, en les societats que no estan obligades a auditar els<\/p>","protected":false},"author":1,"featured_media":7116,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[],"tags":[],"class_list":["post-7993","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"yoast_head":"\nEl socis minoritaris poden sol\u00b7licitar al registrador que nomeni un auditor perqu\u00e8 revisi els comptes de l'empresa? - Centre Gestor<\/title>\n<meta name=\"description\" content=\"ASESORIA ASSESSORIA FISCAL LABORAL CONTABLE COMPTABLE TAX BARCELONA GESTORIA PARA PYME PYMES AUTONOMO AUTONOMOS LLEIDA INMOBILIARIA IMMOBILIARIA RENTA RENDA TECNOLOGIA SEGUROS ASSEGURANCES ADMINISTRACION FINCAS FINQUES TREMP VIELLA IMPUESTO IVA INSPECCION CONTRATO NOMINA IRPF AUTONOMS ADMINISTRACIO IMPOSTOS CONTRACTE INSPECCIO\" \/>\n<meta name=\"robots\" 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