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Accounting and Auditing of community of property owners (BOICAC Nº 94/2013 Consult Accounting and Auditing of community of property owners (BOICAC Nº 94/2013 Consulta 1)
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Instituto de Contabilidad y Auditoría de Cuentas

BOICAC Nº 94/2013 Consulta 1

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.

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