Instituto de Contabilidad y Auditoría de Cuentas
Contenido: Sobre la contabilidad y auditoría de una comunidad de vecinos.
Consulta: Sobre las obligaciones contables de una comunidad de vecinos (comunidad de propietarios por pisos o locales, regida por la Ley 49/1960, de 21 de julio, de Propiedad Horizontal) y si la revisión de sus cuentas puede tener la consideración de la actividad de auditoría de cuentas.
English
Content: The accounting and auditing of a community of property owners.
Consultation: The accounting obligations of a community of property owners (community of owners by floors or premises, governed by Law 49/1960, of 21 July, of Propiedad Horizontal) and if the review of their accounts can be considered as account audit activity.
The Defensor del Pueblo is the High Commissioner of Parliament responsible for defending citizens’ fundamental rights and civil liberties by monitoring the activity of the Administration and public authorities. Any citizen may request the intervention of the Defensor del Pueblo, which is free of charge, to investigate any alleged misconduct by public authorities and/or the agents thereof. The office of the Defensor del Pueblo can also intervene ex officio in cases that come to their attention without any complaint having been filed.
The European Ombudsman is an independent and impartial body that holds the EU’s institutions and agencies to account, and promotes good administration. The Ombudsman helps people, businesses, and organisations facing problems with the EU’s administration by investigating complaints about maladministration by EU institutions and bodies, as well as by proactively looking into broader systemic issues.