{"id":84722,"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":"2023-01-20T13:29:39","modified_gmt":"2023-01-20T12:29:39","slug":"como-presentar-el-modelo-03-al-icac","status":"publish","type":"post","link":"https:\/\/www.asdaudit.com\/pt-br\/como-presentar-el-modelo-03-al-icac\/","title":{"rendered":"\u00bfC\u00f3mo presentar el modelo 03 al ICAC?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"84722\" class=\"elementor elementor-84722 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%3DeyJpZCI6ODQxNjIsInVybCI6Imh0dHBzOlwvXC93d3cuYXNkYXVkaXQuY29tXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDIyXC8xMFwvdmVyc2lvbi1saW5rZWRpbl9BdWRpdG9yZXMtaW5kaXZpZHVhbGVzQDJ4LnBuZyJ9\">\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-84162\" 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%3DeyJpZCI6ODQxNjYsInVybCI6Imh0dHBzOlwvXC93d3cuYXNkYXVkaXQuY29tXC93cC1jb250ZW50XC91cGxvYWRzXC8yMDIyXC8xMFwvdmVyc2lvbi1saW5rZWRpbi1Tb2NpZWRhZGVzLWRlLWF1ZGl0b3JpYUAyeC5wbmcifQ%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-84166\" 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<\/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>Como todos los a\u00f1os en el mes de octubre nos toca la tediosa pero ineludible tarea de la cumplimentaci\u00f3n del modelo 02 y 03. A continuaci\u00f3n detallamos la normativa aplicable y desgranamos los puntos m\u00e1s relevantes a detallar en nuestra declaraci\u00f3n.<\/p>\n","protected":false},"author":5,"featured_media":84214,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[127,128,126],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>\u00bfC\u00f3mo presentar el modelo 03 al 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\/como-presentar-el-modelo-03-al-icac\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00bfC\u00f3mo presentar el modelo 03 al ICAC? - ASD | Smart Audit Solutions\" \/>\n<meta property=\"og:description\" content=\"Como todos los a\u00f1os en el mes de octubre nos toca la tediosa pero ineludible tarea de la cumplimentaci\u00f3n del modelo 02 y 03. 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