{"id":84725,"date":"2022-10-26T16:51:39","date_gmt":"2022-10-26T14:51:39","guid":{"rendered":"https:\/\/www.asdaudit.com\/como-presentar-el-modelo-03-al-icac\/"},"modified":"2023-01-20T11:35:58","modified_gmt":"2023-01-20T10:35:58","slug":"como-presentar-el-modelo-03-al-icac","status":"publish","type":"post","link":"https:\/\/www.asdaudit.com\/en\/como-presentar-el-modelo-03-al-icac\/","title":{"rendered":"How do you present the 03 model to ICAC?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"84725\" class=\"elementor elementor-84725 elementor-84128\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2b5f3105 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2b5f3105\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-59191a7a\" data-id=\"59191a7a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-172ca40b elementor-widget elementor-widget-text-editor\" data-id=\"172ca40b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Como todos los a\u00f1os en el mes de octubre nos toca la <strong>tediosa pero ineludible tarea<\/strong> de la cumplimentaci\u00f3n del modelo 02 y 03. A continuaci\u00f3n detallamos la normativa aplicable y desgranamos los puntos <u>m\u00e1s relevantes<\/u> a detallar en nuestra declaraci\u00f3n.<\/p>\n<h3><strong>NORMATIVA DE APLICACI\u00d3N<\/strong><\/h3>\n<blockquote>\n<p><strong>Ley 22\/2015 de 230 de julio, LAC, Art. 8 a 12 <\/strong><\/p>\n<p><strong>RD2\/<\/strong><strong>2021 publicado el 30 de enero 2021 (BOE 30\/01\/21) <\/strong><\/p>\n<\/blockquote>\n<ul>\n<li>Especifican y detallan las obligaciones informativas peri\u00f3dicas que los auditores y las sociedades de auditoria deben remitir al ICAC.<\/li>\n<li>Incorpora novedades respecto a los que se ven\u00eda haciendo en el marco normativo anterior.<\/li>\n<li>No obstante, la mayor\u00eda de dichas novedades no han sido de aplicaci\u00f3n hasta la declaraci\u00f3n correspondiente al actual per\u00edodo 2021-2022: la ORGANIZACI\u00d3N INTERNA (arts.66 a 71 RLAC)<\/li>\n<\/ul>\n<div>&nbsp;<\/div>\n<h3><strong>\u00bfQU\u00c9 TENEMOS QUE INFORMAR SEG\u00daN EL RLAC EN SU ART.89?<\/strong><\/h3>\n<blockquote>\n<p>Auditores de Cuentas Independientes<\/p>\n<\/blockquote>\n<ul>\n<li>NIF, Domicilio profesional, direcci\u00f3n oficinas abiertas, direcci\u00f3n electr\u00f3nica habilitada<\/li>\n<li>En su caso, <strong>el nombre y apellidos o raz\u00f3n social de las personas o entidades que pertenezcan a la misma red <\/strong>contempladas en el&nbsp;<span style=\"color: #46acba;\">art\u00edculo 8.3 de la Ley 22\/2015, de 20 de julio<\/span><\/li>\n<li>Nombre y apellido auditores de cuentas y n\u00famero de horas dedicadas a la auditoria<\/li>\n<li>Nombre y apellido de las personas no inscritas al ROAC y han prestado servicios en auditoria, as\u00ed como horas dedicadas a la actividad de la auditoria<\/li>\n<li>Volumen de negocio en horas y euros facturados procedentes de la auditoria<\/li>\n<li>Relaci\u00f3n de las entidades auditadas, indicando CNAE, si es EIP, plazo contrataci\u00f3n, fecha de informe, tipo de opini\u00f3n, horas, honorarios por servicios de auditor\u00eda y distintos.<\/li>\n<li>Se indicar\u00e1 el revisor de control de calidad, en su caso, se haya designado en cada trabajo<\/li>\n<li>Corporaci\u00f3n de derecho p\u00fablico a la que pertenezca<\/li>\n<li>Servicios prestados al auditor por otros auditores<\/li>\n<\/ul>\n<div>&nbsp;<\/div>\n<div>&nbsp;<\/div>\n<h3><strong>\u00bfQU\u00c9 TENEMOS QUE INFORMAR SEG\u00daN EL RLAC EN SU ART. 8.4.a-f?<\/strong><\/h3>\n<blockquote>\n<p>Sociedades de Auditor\u00eda de Cuentas<\/p>\n<\/blockquote>\n<ul>\n<li>Toda la informaci\u00f3n a la que se refiere el apartado 2, con las adaptaciones necesarias, <strong>incluyendo la identificaci\u00f3n del auditor principal responsable designado en cada trabajo de auditor\u00eda<\/strong>.<\/li>\n<li>En su caso, su consideraci\u00f3n como sociedad de auditor\u00eda peque\u00f1a o mediana. Asimismo, se indicar\u00e1\n<ol>\n<li>Si exclusivamente han realizado auditor\u00edas de entidades peque\u00f1as.<\/li>\n<li>En el caso de haber realizado auditor\u00edas de entidades de inter\u00e9s p\u00fablico, si estas han sido realizadas exclusivamente a entidades peque\u00f1as o medianas.<\/li>\n<li>Y en el caso de haber realizado auditor\u00edas de entidades que no tengan la consideraci\u00f3n de inter\u00e9s p\u00fablico, si dichas auditor\u00edas han sido exclusivamente voluntarias o a entidades peque\u00f1as.<\/li>\n<\/ol>\n<\/li>\n<li>Capital social, con indicaci\u00f3n de su distribuci\u00f3n entre los socios y, en su caso, de aquella parte del capital representado por acciones sin derecho a voto, a la fecha de cierre del periodo de rendici\u00f3n<\/li>\n<li>Modificaciones estatutarias que se hayan producido<\/li>\n<\/ul>\n<div>&nbsp;<\/div>\n<div>&nbsp;<\/div>\n<h3><strong>\u270d\ufe0f NOTA IMPORTANTE<\/strong><\/h3>\n<ul>\n<li>Cualquier variaci\u00f3n que se produzca durante el ejercicio en relaci\u00f3n con la informaci\u00f3n se\u00f1alada en el art.8.3 de la Ley 22\/2015 de 20 de Julio debe notificarse en el plazo de 15 d\u00edas h\u00e1biles<\/li>\n<li><strong>\ud83d\udea8 NO ES VALIDO REFERISE A LOS MODELOS 02-03 PARA COMUNICAR CAMBIOS \ud83d\udea8<\/strong><\/li>\n<li>Se considera infracci\u00f3n leve (Art. 74) La no remisi\u00f3n al ICAC de informaci\u00f3n de car\u00e1cter peri\u00f3dico<\/li><\/ul>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-80235a0 elementor-widget elementor-widget-spacer\" data-id=\"80235a0\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-column 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.elementor-widget-empty-icon,.e-con>.elementor-widget-spacer.elementor-widget-empty .elementor-widget-empty-icon{position:absolute;top:0;bottom:0;left:0;right:0;margin:auto;padding:0;width:22px;height:22px}<\/style>\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-21a4f01e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21a4f01e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2cc02c7\" data-id=\"2cc02c7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2fb1bb7a elementor-widget elementor-widget-heading\" data-id=\"2fb1bb7a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h2 class=\"elementor-heading-title elementor-size-default\">Sanciones por infracciones cometidas en la presentaci\u00f3n del Modelo 03 al ICAC<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-fa97d74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fa97d74\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3ec3df5c\" data-id=\"3ec3df5c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-63c591aa elementor-widget elementor-widget-text-editor\" data-id=\"63c591aa\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>Os presentamos en este cuadro resumen, las posibles sanciones a las que se enfrentan tanto Auditores Independientes como la Firmas de Auditor\u00eda en la presentaci\u00f3n del Modelo 03 al ICAC<\/p>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-45c6f8f0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"45c6f8f0\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2e339410\" data-id=\"2e339410\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1f76abfa elementor-widget elementor-widget-image\" data-id=\"1f76abfa\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.23.0 - 15-07-2024 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2022\/10\/version-linkedin_Auditores-individuales@2x.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"version linkedin_Auditores individuales@2x\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6ODQxNjEsInVybCI6Imh0dHBzOlwvXC93d3cuYXNkYXVkaXQuY29tXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDIyXC8xMFwvdmVyc2lvbi1saW5rZWRpbl9BdWRpdG9yZXMtaW5kaXZpZHVhbGVzQDJ4LnBuZyJ9\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"756\" height=\"765\" src=\"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2022\/10\/version-linkedin_Auditores-individuales@2x.png\" class=\"attachment-large size-large wp-image-84161\" alt=\"\" srcset=\"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2022\/10\/version-linkedin_Auditores-individuales@2x.png 756w, https:\/\/www.asdaudit.com\/wp-content\/uploads\/2022\/10\/version-linkedin_Auditores-individuales@2x-296x300.png 296w\" sizes=\"(max-width: 756px) 100vw, 756px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2f03e321\" data-id=\"2f03e321\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5269c12c elementor-widget elementor-widget-image\" data-id=\"5269c12c\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2022\/10\/version-linkedin-Sociedades-de-auditoria@2x.png\" data-elementor-open-lightbox=\"yes\" data-elementor-lightbox-title=\"version linkedin Sociedades de auditoria@2x\" data-e-action-hash=\"#elementor-action%3Aaction%3Dlightbox%26settings%3DeyJpZCI6ODQxNjUsInVybCI6Imh0dHBzOlwvXC93d3cuYXNkYXVkaXQuY29tXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDIyXC8xMFwvdmVyc2lvbi1saW5rZWRpbi1Tb2NpZWRhZGVzLWRlLWF1ZGl0b3JpYUAyeC5wbmcifQ%3D%3D\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"755\" height=\"765\" src=\"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2022\/10\/version-linkedin-Sociedades-de-auditoria@2x.png\" class=\"attachment-large size-large wp-image-84165\" alt=\"\" srcset=\"https:\/\/www.asdaudit.com\/wp-content\/uploads\/2022\/10\/version-linkedin-Sociedades-de-auditoria@2x.png 755w, https:\/\/www.asdaudit.com\/wp-content\/uploads\/2022\/10\/version-linkedin-Sociedades-de-auditoria@2x-296x300.png 296w\" sizes=\"(max-width: 755px) 100vw, 755px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1b8f9083 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1b8f9083\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-4b33d89\" data-id=\"4b33d89\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19cfe214 elementor-widget elementor-widget-text-editor\" data-id=\"19cfe214\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h3><span style=\"color: #46acba;\">\u00bfC\u00f3mo automatizar la presentaci\u00f3n del Modelo 03 del ICAC?<\/span><\/h3>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-744127c8\" data-id=\"744127c8\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2c773d08 elementor-widget elementor-widget-text-editor\" data-id=\"2c773d08\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h4>ASD QUALITY MANAGEMENT: con un solo click obtendr\u00e1s el borrador del modelo 03 listo para subirlo a la aplicaci\u00f3n \u201cDeclara\u201d del ICAC<b><\/b><\/h4>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74121fdf elementor-button-info elementor-align-center elementor-widget elementor-widget-button\" data-id=\"74121fdf\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-xs\" href=\"https:\/\/www.asdaudit.com\/soluciones\/auditoria-financiera\/software-para-la-gestion-de-calidad-de-auditorias-asd-quality\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">VER ASD QUALITY MANAGEMENT<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>As each year in October we have the tedious task, but unavoidable, to carry out the 02 and 03 model. Next, we explain in detail the regulation applicable and split the most important items to detail in our statement.<\/p>\n","protected":false},"author":5,"featured_media":84213,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[130,131,129],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>How do you present the 03 model to ICAC? - ASD | Smart Audit Solutions<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.asdaudit.com\/en\/como-presentar-el-modelo-03-al-icac\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"How do you present the 03 model to ICAC? - ASD | Smart Audit Solutions\" \/>\n<meta property=\"og:description\" content=\"As each year in October we have the tedious task, but unavoidable, to carry out the 02 and 03 model. 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