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Appointment of an auditor at the request of the minority (LSC 265.2 + RRM)

Appointment of an auditor at the request of the minority (LSC 265.2 + RRM) is filed with Registro Mercantil competente. With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: from €174.

An application to the Registrador Mercantil (Companies Registrar) to appoint an auditor at the company's expense, where the company is not legally required to be audited but a shareholder (or several) holding at least 5 % of the capital requests it within the 3 months following the end of the financial year. The measure prevents the annual accounts from being approved until the audit report is issued.

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Estimated total cost
from €174
Managora's fee
€180.29 (21% VAT incl.)
Tasa (official government fee)
No tasa payable
Processing time
3 months from the end of the financial year (LSC 265.2)
Where it is filed
Registro Mercantil competente ↗
What you receive
Application

Cost breakdown: Our fee 149 € plus the registry fee from around 25 € and the fees of the auditor appointed by the Registry, payable by the company and varying with the hours worked..

Appointment of an auditor at the request of the minority (LSC 265.2 + RRM): how is it filed?

  1. 1Answer the questions (~8 minutes).
  2. 2Payment of 149 €.
  3. 3We give you the application ready for the registradores.org portal.

Which documents do you need?

  • •Certificate from the Registro Mercantil (Companies Registry) proving that you are a shareholder.
  • •Articles of association.
  • •Evidence that the company is not required to be audited.
  • •Prior formal request to the directors (if there was one).

Legal basis and things to bear in mind

  • Legal framework: LSC 265.2 + RRM 350-364.
  • Strict deadline of 3 months from the end of the financial year.
  • Natural connections: deposito_cuentas_anuales, convocatoria_judicial_junta.

Appointment of an auditor at the request of the minority (LSC 265.2 + RRM): frequently asked questions

Appointment of an auditor at the request of the minority (LSC 265.2 + RRM): how much does it cost?

The estimated total cost (our fee + official tasas and taxes) is from €174: Our fee 149 € plus the registry fee from around 25 € and the fees of the auditor appointed by the Registry, payable by the company and varying with the hours worked.. Managora's fee is €180.29, 21% VAT included (€149.00 net + €31.29 VAT). This procedure carries no official tasa.

Appointment of an auditor at the request of the minority (LSC 265.2 + RRM): how long does it take?

3 months from the end of the financial year (LSC 265.2)

Appointment of an auditor at the request of the minority (LSC 265.2 + RRM): which documents do I need?

You need to have to hand: Certificate from the Registro Mercantil (Companies Registry) proving that you are a shareholder., Articles of association., Evidence that the company is not required to be audited., Prior formal request to the directors (if there was one).. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Registro Mercantil competente. You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Registro Mercantil competente ↗.

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