{"id":5466,"date":"2021-03-08T09:14:24","date_gmt":"2021-03-08T08:14:24","guid":{"rendered":"https:\/\/www.bnfix.com\/?p=5466"},"modified":"2021-06-07T16:40:08","modified_gmt":"2021-06-07T14:40:08","slug":"reglamento-que-desarrolla-la-ley-de-auditoria-de-cuentas-rd-2-2021-boe-no-26-de-30-de-enero-de-2021","status":"publish","type":"post","link":"https:\/\/www.bnfix.com\/eu\/reglamento-que-desarrolla-la-ley-de-auditoria-de-cuentas-rd-2-2021-boe-no-26-de-30-de-enero-de-2021\/","title":{"rendered":"Reglamento que desarrolla la Ley de Auditor\u00eda de Cuentas. (RD 2\/2021 &#8211; BOE n\u00ba 26, de 30 de enero de 2021)"},"content":{"rendered":"<section  class='av_textblock_section av-kpmb9z5e-d4eeea94cd94cb99ac7b0717ca748bb8 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h1>Reglamento que desarrolla la Ley de Auditor\u00eda de Cuentas. (RD 2\/2021 &#8211; BOE n\u00ba 26, de 30 de enero de 2021)<\/h1>\n<\/div><\/section>\n<section  class='av_textblock_section av-35oeqy-1f0b2fe4d7785d5064b7172ea01646f6 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Dentro del <strong>Plan de Formaci\u00f3n de BNFIX AUDITORES<\/strong>, el pasado 5 de marzo, realizamos una jornada sobre el <strong>Reglamento que desarrolla la Ley de Auditor\u00eda de Cuentas<\/strong>\u00a0(RD 2\/2021 &#8211; BOE n\u00ba 26, de 30 de enero de 2021),\u00a0 en la que contamos como ponentes con <strong>Encarnaci\u00f3n Rico P\u00e9rez<\/strong> del departamento T\u00e9cnico del REA-CGEE, y <strong>Txema Valdecantos Bengoetxea<\/strong>, socio de BNFIX Vitoria y Coordinador del Comit\u00e9 de Normas y Procedimientos del REA-CGEE; ambos miembros del Grupo de Trabajo para la elaboraci\u00f3n y publicaci\u00f3n de las Normas T\u00e9cnicas de Auditor\u00eda y Normas de Control de Calidad del ICAC.<\/p>\n<p><strong>El programa del curso fue el siguiente:<\/strong><\/p>\n<ul>\n<li><strong>C\u00f3mo se ha gestionado el RLAC<\/strong>, desde el borrador del 21 de julio de 2017, al proyecto de reglamento y a su entrada en vigor el <strong>31 de enero de 2021<\/strong><\/li>\n<li>\u00bf<strong>Qu\u00e9 art\u00edculos est\u00e1n en vigor<\/strong>?<\/li>\n<li>\u00bfQu\u00e9 art\u00edculos estar\u00e1n en vigor para los estados financieros correspondientes a ejercicios econ\u00f3micos que se cierren con posterioridad al <strong>31 de enero de 2021<\/strong>?<\/li>\n<li>\u00bfQu\u00e9 art\u00edculos entrar\u00e1n en vigor\u00a0<strong>el 1 de julio de 2021<\/strong>?<\/li>\n<li>\u00bfQu\u00e9 art\u00edculos entrar\u00e1n en vigor el\u00a0<strong>1 de julio de 2022<\/strong>?<\/li>\n<li>\u00bfCu\u00e1l es el plazo para la modificaci\u00f3n de\u00a0<strong>las normas de control de calidad\u00a0<\/strong>a iniciativa de las Corporaciones de los Auditores de Cuentas?<\/li>\n<\/ul>\n<\/div><\/section>\n<div  class='avia-button-wrap av-kpmagwx4-598de0b7e011d5af470e480fef2255fa-wrap avia-button-center  avia-builder-el-2  el_after_av_textblock  el_before_av_button '><a href='https:\/\/www.bnfix.com\/wp-content\/uploads\/2021\/06\/JORNADA-RLAC-BNFIX-05_03_2021-ER-tx.pdf'  class='avia-button av-kpmagwx4-598de0b7e011d5af470e480fef2255fa av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'   aria-label=\"JORNADA RLAC BNFIX\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >JORNADA RLAC BNFIX<\/span><\/a><\/div>\n<div  class='avia-button-wrap av-kpmaerlq-fcf67a7cb164c9a97c18774d728f59ed-wrap avia-button-center  avia-builder-el-3  el_after_av_button  el_before_av_button '><a href='https:\/\/www.bnfix.com\/wp-content\/uploads\/2021\/06\/Relacion-Articulos-del-LAC-RLAC-y-RUE-EIP.pdf'  class='avia-button av-kpmaerlq-fcf67a7cb164c9a97c18774d728f59ed av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'   aria-label=\"Comparativa de art\u00edculos de la LAC, RLAC y RUE (EIP)\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue823' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >Comparativa de art\u00edculos de la LAC, RLAC y RUE (EIP)<\/span><\/a><\/div>\n<div  class='avia-button-wrap av-kpmafjl1-1f2f6b4bcd59a0c5cb721c65b2f4ab80-wrap avia-button-center  avia-builder-el-4  el_after_av_button  avia-builder-el-last '><a href='https:\/\/www.bnfix.com\/wp-content\/uploads\/2021\/06\/NOTAS-RAC-05.2021.pdf'  class='avia-button av-kpmafjl1-1f2f6b4bcd59a0c5cb721c65b2f4ab80 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-dark'   aria-label=\"NOTAS RAC\"><span class='avia_button_icon avia_button_icon_left avia-iconfont avia-font-entypo-fontello' data-av_icon='\ue84f' data-av_iconfont='entypo-fontello' ><\/span><span class='avia_iconbox_title' >NOTAS RAC<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":3,"featured_media":5476,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7,15,12],"tags":[132,129,133,130,131],"class_list":["post-5466","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-auditoria","category-informes","category-publicaciones-propias","tag-auditores","tag-auditoria","tag-auditoria-de-cuentas","tag-ley-auditoria","tag-rlac"],"_links":{"self":[{"href":"https:\/\/www.bnfix.com\/eu\/wp-json\/wp\/v2\/posts\/5466","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bnfix.com\/eu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bnfix.com\/eu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bnfix.com\/eu\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bnfix.com\/eu\/wp-json\/wp\/v2\/comments?post=5466"}],"version-history":[{"count":6,"href":"https:\/\/www.bnfix.com\/eu\/wp-json\/wp\/v2\/posts\/5466\/revisions"}],"predecessor-version":[{"id":5517,"href":"https:\/\/www.bnfix.com\/eu\/wp-json\/wp\/v2\/posts\/5466\/revisions\/5517"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bnfix.com\/eu\/wp-json\/wp\/v2\/media\/5476"}],"wp:attachment":[{"href":"https:\/\/www.bnfix.com\/eu\/wp-json\/wp\/v2\/media?parent=5466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bnfix.com\/eu\/wp-json\/wp\/v2\/categories?post=5466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bnfix.com\/eu\/wp-json\/wp\/v2\/tags?post=5466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}