Order ECM/614/2026 appoints the members of the Evaluation Commission responsible for overseeing registration in the Official Register of Statutory Auditors (ROAC) for auditors authorised in other EU Member States or third countries (First article). This commission is responsible for verifying the auditor's home status, designing the aptitude test on Spanish regulations, and grading it (Articles 31.1 and 32.2 of the Regulation of Law 22/2015). This regulation supersedes the previous appointment contained in Order ECM/505/2025 (Seventh).
For EU and third-country auditors wishing to operate in Spain, the regulation ensures the existence of an evaluation body for their ROAC registration process (Articles 10.1 and 10.2 of Law 22/2015). Auditors must pass an aptitude test on Spanish regulations to prove their knowledge (Article 10.1). Admission applications may be submitted electronically or in person at the ICAC registry within one month from the day following the publication of the call (Seventh).
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