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The Directorate General for Legal Certainty and Public Faith has ruled on the suspension of the registration of a voluntary auditor in the Mercantile Registry. The Registrar refused the registration of a voluntary auditor appointment for the 2024 financial year because an auditor appointment process initiated by a minority shareholder was pending resolution before the Directorate General (Art. 10 of the Mercantile Registry Regulations).
For commercial companies, the existence of an auditor appointment procedure initiated by a minority shareholder blocks the registration of any voluntary appointment made by the management until the first process is resolved (Art. 10 of the Mercantile Registry Regulations). This implies a risk of legal uncertainty regarding auditor designation if two conflicting appointment methods coexist.
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