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BOE-A-2026-2234 ·30 January 2026 ·Resolution Low impact
Corporate

Auditors and companies: update to Spanish Auditing Standards (NIA-ES) regarding the audit report

The ICAC resolution adapts International Standards on Auditing for application in Spain, specifically modifying the issuance process and the content of the annual accounts audit report. This provision repeals NIA-ES 700 from the Resolution of 17 July 2025 and various standards (NIA-ES 510, 570, 600, 705, 706, 710 and 720) from the Resolution of 11 April 2024, subject to the effects specified in the text.

In 2 key points

  1. Repeal of NIA-ES 700 from the Resolution of 17 July 2025 (ref. indice BOE)
  2. Repeal of NIA-ES 510, 570, 600, 705, 706, 710 and 720 from the Resolution of 11 April 2024 (ref. indice BOE)

How it affects those involved

For statutory auditors, the standard requires the adoption of new standards in the drafting and structure of the audit report to comply with the adapted international regulations. Audited companies will see this change reflected in the content of their annual accounts audit reports. The application of these modifications will take place in accordance with the effects set out in the resolution itself.

Lifecycle

2026-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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