Auditing accounts is the activity which involves inspecting and checking accounting documents, as long as its purpose is to submit a report which may be binding in relation to third parties.

Auditing offers a significant added value to the audited companies, as well as complying with the legal audit obligations of certain organisations.

An Auditor is legally required for the following work::
	Obligatory Audit of the Annual Financial Statements.
	Special reports under Commercial Law.

including:

	Special Report on the Valuing of Shares,
	Special Report on the Increase of Capital through Debt / Equity swaps.
	Special Report on Increase in Capital Charged to Reserves
	Special Report on Non-Monetary Contributions
	Report on Corporate Transformation and Change of Corporate Purpose
	Report on Capital Reduction to Set Off Losses
	Inspection and Checking of Facts
	Ad hoc Special Reports
	Other Professional activities of an expert nature in the legal context:

	Suspension of Payments
	Body of Creditors
	Bankruptcy and Bankruptcy Bodies
	Expert tests

Voluntary audits and reports are also performed, which without being legally required make it possible, amongst other things, to take part in Public tenders, acquire subsidies, submit reports to financial institutions for managing Loans, etc. The actual management of the company is enhanced through the application of the voluntary Auditors' special reports, owing to their contracted experience, high level of training and professionalism whilst offering an infinity of business possibilities.