BOE-A-2026-5992 ·13 March 2026 ·Resolution Low impact
Tax

Resolution of 3 March 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 published the sanctions imposed on the auditing firm DQ Auditores de Cuentas, S.L.P. and auditor Eugenio Dolado Fidalgo for very serious and serious infringements (Art. 82.3 Law 22/2015). The sanctions stem from a breach of the duty of independence during audits of Grupo Catalana Occidente (2023) and the violation of auditing standards at Nortehispana de Seguros (2022).

In 3 key points

  1. Fine of EUR 24,000 for a very serious infringement against independence (Art. 76.1.b and 76.2.c LAC) (art. 76.1.b)
  2. Fine of EUR 12,000 (firm) and EUR 7,500 (auditor) for a serious infringement (Art. 76.3 and 76.4.b LAC) (art. 76.3)
  3. Ban on auditing Grupo Catalana Occidente for the first three financial years following the final decision (Art. 78.1 LAC) (art. 78.1)

Lifecycle

2026-03-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.
PDF on boe.es

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