LA CORRECCIÓN DOCTRINAL SOBRE LA NO OBLIGATORIEDAD DEL DEPÓSITO DEL INFORME DEL AUDITOR DE CUENTAS ABREVIADAS NOMBRADO CON CARÁCTER VOLUNTARIO.

Abstract

The Decision of the Directorate- General of Registries and Notarial Affairs of 10 July 2007 wisely rectifies the DG's previous doctrine, stated in the Decision of 25 August 2005, as to the question of it being non-mandatory to post the report given by a voluntarily appointed company account auditor when the company in question is allowed to draw up short-form accounts.