BOE-A-2026-13280 ·18 June 2026 ·Resolution Low impact
Tax

Resolution of 5 June 2026 of the Institute of Accounting and Auditing of Accounts, publishing sanctions imposed on the company

The Institute of Accounting and Auditing of Accounts (ICAC) has imposed sanctions for a serious infringement on the company SW Auditores España, S.L.P. and the auditor José Manuel Gredilla Bastos (Art. 73.b Law 22/2015). The infringement arises from the failure to comply with auditing standards during the examination of the annual accounts of Soliss Mutua de Seguros for the 2022 financial year. Consequently, it is declared that the issued report fails to meet the requirements of Article 10 of the RUE (Art. 78.3 LAC).

In 3 key points

  1. Fine of 19,353.67 euros for the auditing firm (1% of fees), Art. 76.3 LAC (art. 76.3 de la LAC)
  2. Fine of 7,500 euros for the signing statutory auditor, Art. 76.4.b LAC (art. 76.4.b de la LAC)
  3. Prohibition from auditing the affected entity for the first three financial years following the final decision, Art. 78.1 LAC (art. 78.1 de la LAC)

Lifecycle

2026-06-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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