{"id":2696,"date":"2026-04-16T12:10:46","date_gmt":"2026-04-16T10:10:46","guid":{"rendered":"https:\/\/ocps.ad\/auditing-in-andorra\/"},"modified":"2026-07-30T11:30:59","modified_gmt":"2026-07-30T09:30:59","slug":"auditing-in-andorra","status":"publish","type":"page","link":"https:\/\/ocps.ad\/en\/auditing-in-andorra\/","title":{"rendered":"Auditing in Andorra"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2696\" class=\"elementor elementor-2696 elementor-1062\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-eaa255c e-flex e-con-boxed e-con e-parent\" data-id=\"eaa255c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ad540f5 elementor-widget elementor-widget-text-editor\" data-id=\"ad540f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We possess Experience, Knowledge, Quality, Rigor, and Trust to offer the professional services clients require, in an environment of constant change and increasing regulation.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-367182a e-grid e-con-full e-con e-child\" data-id=\"367182a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ab9e1b e-transform elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"6ab9e1b\" data-element_type=\"widget\" data-e-type=\"widget\" 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href=\"#externa\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"External Audit \u2192\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" viewBox=\"0 0 64 64\" data-name=\"Layer 1\"><path d=\"m2 43.33a3.1 3.1 0 0 0 3.1 3.1h21.671a14.6 14.6 0 0 0 2.168 2.794 14.489 14.489 0 0 0 17.761 2.159l2.012 2.017a.993.993 0 0 0 -.02 1.3l4.5 5.28a5.006 5.006 0 0 0 3.608 1.756h.2a5 5 0 0 0 3.245-8.8l-5.28-4.5a.992.992 0 0 0 -1.3.019l-2.016-2.016a14.441 14.441 0 0 0 .049-14.891v-12.064a3.1 3.1 0 0 0 -3.1-3.1h-3.754l-13.23-7.53a4.989 4.989 0 0 0 .271-1.554 5.039 5.039 0 0 0 -10.077 0 4.951 4.951 0 0 0 .272 1.559l-13.225 7.528h-3.755a3.1 3.1 0 0 0 -3.1 3.1zm24.847-39.07a3.039 3.039 0 1 1 -3.039 3.04 3.042 3.042 0 0 1 3.039-3.04zm-3.779 6.34a4.97 4.97 0 0 0 7.558 0l10.174 5.786h-27.9zm-17.968 33.827a1.1 1.1 0 0 1 -1.1-1.097v-2.7h20.79a14.41 14.41 0 0 0 .963 3.8zm53.846 10.029a3 3 0 0 1 .175 4.4 2.934 2.934 0 0 1 -2.24.877 2.969 2.969 0 0 1 -2.165-1.051l-3.9-4.579 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d=\"M347.79,110.749l-71.206,43.837a8,8,0,0,0-3.772,7.546c3.384,36.778,17.323,67.19,41.43,90.39a138.234,138.234,0,0,0,34.064,23.986,8.005,8.005,0,0,0,7.087.006,138.681,138.681,0,0,0,34.222-24.008c24.2-23.21,38.19-53.637,41.576-90.436a8,8,0,0,0-3.771-7.545c-17.235-10.615-45.992-28.28-71.251-43.782A8,8,0,0,0,347.79,110.749ZM414.733,165.5c-3.76,30.648-15.922,56.016-36.192,75.455a122.764,122.764,0,0,1-26.678,19.378,122.249,122.249,0,0,1-26.526-19.343c-20.192-19.432-32.313-44.789-36.067-75.428l62.72-38.613C374.15,140.555,398.315,155.4,414.733,165.5Z\"><\/path><path d=\"M322.343,205.657l16,16a8,8,0,0,0,11.314,0l40-40a8,8,0,0,0-11.314-11.314L344,204.687l-10.343-10.344a8,8,0,0,0-11.314,11.314Z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"#esg\" >\n\t\t\t\t\t\t\tESG Assurance \u2192\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7e921f e-transform elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"d7e921f\" data-element_type=\"widget\" data-e-type=\"widget\" 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class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Other Consulting Services \u2192\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512 512\" style=\"enable-background:new 0 0 512 512;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M256,0C114.615,0,0,114.615,0,256s114.615,256,256,256s256-114.615,256-256S397.385,0,256,0z M256,494.933   C124.041,494.933,17.067,387.959,17.067,256S124.041,17.067,256,17.067S494.933,124.041,494.933,256S387.959,494.933,256,494.933z   \"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M128,204.8c-28.277,0-51.2,22.923-51.2,51.2s22.923,51.2,51.2,51.2s51.2-22.923,51.2-51.2S156.277,204.8,128,204.8z    M128,290.133c-18.851,0-34.133-15.282-34.133-34.133c0-18.851,15.282-34.133,34.133-34.133s34.133,15.282,34.133,34.133   C162.133,274.851,146.851,290.133,128,290.133z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M256,204.8c-28.277,0-51.2,22.923-51.2,51.2s22.923,51.2,51.2,51.2s51.2-22.923,51.2-51.2S284.277,204.8,256,204.8z    M256,290.133c-18.851,0-34.133-15.282-34.133-34.133c0-18.851,15.282-34.133,34.133-34.133c18.851,0,34.133,15.282,34.133,34.133   C290.133,274.851,274.851,290.133,256,290.133z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M384,204.8c-28.277,0-51.2,22.923-51.2,51.2s22.923,51.2,51.2,51.2s51.2-22.923,51.2-51.2S412.277,204.8,384,204.8z    M384,290.133c-18.851,0-34.133-15.282-34.133-34.133c0-18.851,15.282-34.133,34.133-34.133c18.851,0,34.133,15.282,34.133,34.133   C418.133,274.851,402.851,290.133,384,290.133z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"#altres\" >\n\t\t\t\t\t\t\tOther Consulting Services \u2192\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2ec9a4d e-flex e-con-boxed e-con e-parent\" data-id=\"2ec9a4d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f06fb5 elementor-widget elementor-widget-spacer\" data-id=\"0f06fb5\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"externa\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\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\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56c8e34 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"56c8e34\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" viewBox=\"0 0 64 64\" data-name=\"Layer 1\"><path d=\"m2 43.33a3.1 3.1 0 0 0 3.1 3.1h21.671a14.6 14.6 0 0 0 2.168 2.794 14.489 14.489 0 0 0 17.761 2.159l2.012 2.017a.993.993 0 0 0 -.02 1.3l4.5 5.28a5.006 5.006 0 0 0 3.608 1.756h.2a5 5 0 0 0 3.245-8.8l-5.28-4.5a.992.992 0 0 0 -1.3.019l-2.016-2.016a14.441 14.441 0 0 0 .049-14.891v-12.064a3.1 3.1 0 0 0 -3.1-3.1h-3.754l-13.23-7.53a4.989 4.989 0 0 0 .271-1.554 5.039 5.039 0 0 0 -10.077 0 4.951 4.951 0 0 0 .272 1.559l-13.225 7.528h-3.755a3.1 3.1 0 0 0 -3.1 3.1zm24.847-39.07a3.039 3.039 0 1 1 -3.039 3.04 3.042 3.042 0 0 1 3.039-3.04zm-3.779 6.34a4.97 4.97 0 0 0 7.558 0l10.174 5.786h-27.9zm-17.968 33.827a1.1 1.1 0 0 1 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class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tExternal Audit\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2bfd1e1 e-con-full e-flex e-con e-child\" data-id=\"2bfd1e1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-34f9504 e-con-full e-flex e-con e-child\" data-id=\"34f9504\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5bbb771 elementor-widget elementor-widget-text-editor\" data-id=\"5bbb771\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In accordance with the Audit Law, entities or groups of entities that individually or on a consolidated basis meet the established thresholds must submit audited annual accounts.<\/p>\n<ul>\n<li>Audit of individual annual accounts.<\/li>\n<li>Audit of consolidated annual accounts.<\/li>\n<li><em>Reporting<\/em> to international Groups under IFRS or local GAAP.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-be29715 e-con-full e-flex e-con e-child\" data-id=\"be29715\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-816636b foto-bw elementor-widget elementor-widget-image\" data-id=\"816636b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"600\" height=\"400\" src=\"https:\/\/ocps.ad\/wp-content\/uploads\/2026\/04\/auditoria-externa-andorra.webp\" class=\"attachment-large size-large wp-image-2698\" alt=\"external-audit-andorra\" 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class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" viewBox=\"0 0 512 512\"><g><path d=\"m427.4790955 311.3430786-134.9935608-233.2966766c-7.6308289-13.173439-21.272644-21.0384674-36.4953003-21.0384674-15.2031097 0-28.8449402 7.8650284-36.475769 21.0384674l-134.9935685 233.2966766v.0097351c-7.6308365 13.2027283-7.6503525 28.9815674-.019516 42.1842957 7.6113205 13.2026978 21.2531433 21.0774841 36.4953003 21.0774841h270.0066528c15.242157 0 28.9035034-7.884552 36.514801-21.0970154 7.6113206-13.2026977 7.6113206-28.9718017-.0390395-42.1744995zm-17.2718201 32.1919556c-4.000824 6.9477844-11.1828003 11.0949707-19.203949 11.0949707h-270.0066452c-8.0016479 0-15.183609-4.1374512-19.1844254-11.0852051-4.02034-6.9477539-4.000824-15.242157 0-22.1996765v.0097656l134.9935609-233.2966766c8.0601959-13.8760223 30.367218-13.8369904 38.3883667 0l134.9935608 233.2966766c4.0203552 6.9379883 4.0203552 15.2323914.0195312 22.1801453z\"><\/path><path d=\"m256.0097656 136.0387878c-17.3889465 0-31.5381927 14.1394958-31.4991608 32.3480988l7.318573 88.9158173c1.0733948 12.6757813 11.4560242 22.2387085 24.1805878 22.2387085 12.5098877 0 23.1266785-9.7678528 24.1805725-22.2582092l7.3380737-89.7159882c.0000001-17.3889313-14.1297302-31.5284272-31.5186462-31.5284272zm4.2740479 119.5855256c-.3708191 4.4594574-8.1577759 4.430191-8.548111.019516l-7.279541-88.0766144c0-6.3622894 5.1913147-11.5438385 11.5536041-11.5438385 6.3622742 0 11.5340576 5.1815491 11.5730896 10.7241516z\"><\/path><path d=\"m256.0097656 289.5337219c-15.0665131 0-27.3226929 12.2561646-27.3226929 27.3226624 0 15.0665283 12.2561798 27.3226929 27.3226929 27.3226929 15.0664978 0 27.3226624-12.2561646 27.3226624-27.3226929 0-15.0664978-12.2561646-27.3226624-27.3226624-27.3226624zm0 34.6607666c-4.039856 0-7.3381042-3.2884827-7.3381042-7.3381042 0-4.0495911 3.2982483-7.3380737 7.3381042-7.3380737s7.3380737 3.2884827 7.3380737 7.3380737c.0000001 4.0496216-3.2982177 7.3381042-7.3380737 7.3381042z\"><\/path><path d=\"m256.0097656 15.9848795c-132.3588867 0-240.0297699 107.6708832-240.0297699 240.0200043 0 132.3393555 107.6708832 240.0102234 240.0297699 240.0102234 132.3393555 0 240.0102234-107.6708679 240.0102234-240.0102234 0-132.3491221-107.6708679-240.0200043-240.0102234-240.0200043zm0 460.0456381c-121.3322296 0-220.0451813-98.703186-220.0451813-220.0256348 0-121.3322296 98.7129517-220.0354156 220.0451813-220.0354156s220.0256348 98.703186 220.0256348 220.0354156c0 121.3224487-98.6934204 220.0256348-220.0256348 220.0256348z\"><\/path><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNew Audit Law 10\/2024\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tApplicable to financial years beginning on or after January 1, 2025.\nPublic limited companies and limited liability companies must submit their accounts to audit when, for two consecutive financial years, they meet at least two of the following requirements:<br \/><br \/>\u2022 Assets exceeding \u20ac3,600,000.<br \/>\u2022 Annual turnover exceeding \u20ac6,000,000.<br \/>\u2022 More than 50 employees.<br \/><br \/>Additionally, companies with an annual turnover exceeding \u20ac10,000,000 for two consecutive financial years must submit their accounts to audit, regardless of the volume of assets or the number of employees.\n\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7f99b5d e-con-full e-flex e-con e-child\" data-id=\"7f99b5d\" data-element_type=\"container\" data-e-type=\"container\" id=\"testauditoria\">\n\t\t<div class=\"elementor-element elementor-element-e479dcb e-con-full e-flex e-con e-child\" data-id=\"e479dcb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e13d31b elementor-widget elementor-widget-html\" data-id=\"e13d31b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Inter:wght@300;400;500;600;700&family=Plus+Jakarta+Sans:wght@700;800&display=swap\" rel=\"stylesheet\">\r\n\r\n<style>\r\n    \/* Reset and widget encapsulation *\/\r\n    .audit-widget-wrapper, \r\n    .audit-widget-wrapper * {\r\n        box-sizing: border-box !important;\r\n        margin: 0;\r\n        padding: 0;\r\n    }\r\n\r\n    .audit-widget-wrapper {\r\n        font-family: 'Inter', sans-serif;\r\n        --font-display: 'Plus Jakarta Sans', 'Inter', sans-serif;\r\n        --primary: #0f172a;\r\n        --primary-light: #1e293b;\r\n        --accent: #00b4d7;\r\n        --accent-hover: #0099b8;\r\n        --accent-light: #ecfafd;\r\n        --rounded: 0.75rem;\r\n        \r\n        width: 100%;\r\n        max-width: 36rem;\r\n        margin: 1rem auto;\r\n        color: #334155;\r\n    }\r\n\r\n    \/* SVG protection against Elementor overrides *\/\r\n    .audit-widget-wrapper svg {\r\n        display: inline-block !important;\r\n        vertical-align: middle !important;\r\n        max-width: 100% !important;\r\n        height: auto !important;\r\n        flex-shrink: 0 !important;\r\n    }\r\n\r\n    \/* Container structure *\/\r\n    .audit-widget-wrapper .app-box {\r\n        background-color: #ffffff;\r\n        box-shadow: 0 20px 25px -5px rgba(0, 0, 0, 0.1), 0 8px 10px -6px rgba(0, 0, 0, 0.1);\r\n        border: 1px solid #f1f5f9;\r\n        border-radius: var(--rounded);\r\n        overflow: hidden;\r\n        transition: all 0.3s ease;\r\n    }\r\n\r\n    \/* Header *\/\r\n    .audit-widget-wrapper .header-box {\r\n        background-color: var(--primary);\r\n        padding: 1.5rem;\r\n        color: #ffffff;\r\n        text-align: center;\r\n        position: relative;\r\n        overflow: hidden;\r\n    }\r\n\r\n    .audit-widget-wrapper .header-bg-circle-1 {\r\n        position: absolute;\r\n        right: -2.5rem;\r\n        top: -2.5rem;\r\n        width: 10rem;\r\n        height: 10rem;\r\n        background-color: rgba(255, 255, 255, 0.05);\r\n        border-radius: 9999px;\r\n        pointer-events: none;\r\n    }\r\n\r\n    .audit-widget-wrapper .header-bg-circle-2 {\r\n        position: absolute;\r\n        left: -2.5rem;\r\n        bottom: -2.5rem;\r\n        width: 8rem;\r\n        height: 8rem;\r\n        background-color: rgba(255, 255, 255, 0.05);\r\n        border-radius: 9999px;\r\n        pointer-events: none;\r\n    }\r\n\r\n    .audit-widget-wrapper .badge {\r\n        display: inline-block;\r\n        background-color: rgba(255, 255, 255, 0.12);\r\n        border: 1px solid rgba(255, 255, 255, 0.18);\r\n        font-size: 0.6875rem;\r\n        font-weight: 700;\r\n        padding: 0.35rem 0.875rem;\r\n        border-radius: 9999px;\r\n        text-transform: uppercase;\r\n        letter-spacing: 0.08em;\r\n        margin-bottom: 0.75rem;\r\n        color: #ffffff;\r\n    }\r\n\r\n    .audit-widget-wrapper .header-title {\r\n        font-family: var(--font-display);\r\n        font-size: 1.75rem;\r\n        font-weight: 800;\r\n        color: #ffffff;\r\n        margin-bottom: 0.5rem;\r\n        line-height: 1.2;\r\n        letter-spacing: -0.025em;\r\n    }\r\n\r\n    .audit-widget-wrapper .header-desc {\r\n        font-size: 0.8125rem;\r\n        color: rgba(255, 255, 255, 0.75);\r\n    }\r\n\r\n    \/* Progress bar *\/\r\n    .audit-widget-wrapper .progress-container {\r\n        background-color: #f1f5f9;\r\n        height: 0.375rem;\r\n        width: 100%;\r\n    }\r\n\r\n    .audit-widget-wrapper .progress-bar {\r\n        background-color: var(--accent);\r\n        height: 100%;\r\n        width: 0%;\r\n        transition: all 0.5s ease-out;\r\n    }\r\n\r\n    \/* Inner body *\/\r\n    .audit-widget-wrapper .body-box {\r\n        padding: 1.5rem;\r\n    }\r\n\r\n    .audit-widget-wrapper .step-tag {\r\n        font-size: 0.6875rem;\r\n        font-weight: 700;\r\n        color: var(--accent);\r\n        text-transform: uppercase;\r\n        letter-spacing: 0.1em;\r\n        display: block;\r\n        margin-bottom: 0.375rem;\r\n    }\r\n\r\n    .audit-widget-wrapper .step-title {\r\n        font-family: var(--font-display);\r\n        font-size: 1.5rem;\r\n        font-weight: 800;\r\n        color: #0f172a;\r\n        margin-bottom: 1.25rem;\r\n        line-height: 1.25;\r\n        letter-spacing: -0.02em;\r\n    }\r\n\r\n    .audit-widget-wrapper .options-grid {\r\n        display: grid;\r\n        grid-template-columns: 1fr;\r\n        gap: 0.75rem;\r\n        margin-bottom: 1.25rem;\r\n    }\r\n\r\n    \/* Selection options *\/\r\n    .audit-widget-wrapper .option-button {\r\n        border: 1.5px solid #e2e8f0 !important;\r\n        background-color: #ffffff !important;\r\n        padding: 1rem;\r\n        border-radius: var(--rounded);\r\n        text-align: left;\r\n        transition: all 0.2s ease;\r\n        display: flex;\r\n        align-items: center;\r\n        justify-content: space-between;\r\n        cursor: pointer;\r\n        width: 100%;\r\n    }\r\n\r\n    .audit-widget-wrapper .option-button:hover, \r\n    .audit-widget-wrapper .option-button.active {\r\n        border-color: var(--accent) !important;\r\n        background-color: var(--accent-light) !important;\r\n    }\r\n\r\n    .audit-widget-wrapper .radio-circle {\r\n        width: 1.25rem;\r\n        height: 1.25rem;\r\n        border-radius: 9999px;\r\n        border: 1px solid #cbd5e1;\r\n        display: flex;\r\n        align-items: center;\r\n        justify-content: center;\r\n        flex-shrink: 0;\r\n    }\r\n\r\n    .audit-widget-wrapper .option-button:hover .radio-circle,\r\n    .audit-widget-wrapper .option-button.active .radio-circle {\r\n        border-color: var(--accent) !important;\r\n    }\r\n\r\n    .audit-widget-wrapper .radio-dot {\r\n        width: 0.5rem;\r\n        height: 0.5rem;\r\n        border-radius: 9999px;\r\n        background-color: transparent;\r\n    }\r\n\r\n    .audit-widget-wrapper .option-button:hover .radio-dot,\r\n    .audit-widget-wrapper .option-button.active .radio-dot {\r\n        background-color: var(--accent) !important;\r\n    }\r\n\r\n    .audit-widget-wrapper .checkbox-card {\r\n        border: 1.5px solid #e2e8f0 !important;\r\n        padding: 0.875rem;\r\n        border-radius: var(--rounded);\r\n        cursor: pointer;\r\n        transition: all 0.2s ease;\r\n        display: flex;\r\n        align-items: flex-start;\r\n        gap: 0.75rem;\r\n        background-color: #ffffff;\r\n    }\r\n\r\n    .audit-widget-wrapper .checkbox-card:hover {\r\n        transform: translateY(-2px);\r\n        box-shadow: 0 4px 12px rgba(0,0,0,0.05);\r\n        border-color: var(--accent) !important;\r\n    }\r\n\r\n    \/* Buttons *\/\r\n    .audit-widget-wrapper .btn-primary {\r\n        width: 100%;\r\n        color: #ffffff;\r\n        font-weight: 600;\r\n        padding: 0.75rem 1rem;\r\n        background-color: var(--accent);\r\n        border-radius: var(--rounded);\r\n        box-shadow: 0 4px 6px -1px rgba(0, 0, 0, 0.1);\r\n        transition: all 0.2s ease;\r\n        display: flex;\r\n        align-items: center;\r\n        justify-content: center;\r\n        gap: 0.5rem;\r\n        font-size: 0.875rem;\r\n        cursor: pointer;\r\n        border: none;\r\n    }\r\n\r\n    .audit-widget-wrapper .btn-primary:hover {\r\n        background-color: var(--accent-hover);\r\n    }\r\n\r\n    .audit-widget-wrapper .btn-back {\r\n        font-size: 0.75rem;\r\n        color: #94a3b8;\r\n        display: flex;\r\n        align-items: center;\r\n        gap: 0.375rem;\r\n        padding: 0.25rem 0.5rem;\r\n        border-radius: 0.25rem;\r\n        background: transparent;\r\n        border: none;\r\n        cursor: pointer;\r\n    }\r\n\r\n    .audit-widget-wrapper .btn-back:hover {\r\n        color: #334155;\r\n        background-color: #f8fafc;\r\n    }\r\n\r\n    .audit-widget-wrapper .nav-footer {\r\n        display: flex;\r\n        justify-content: space-between;\r\n        align-items: center;\r\n        padding-top: 0.75rem;\r\n        border-top: 1px solid #f1f5f9;\r\n    }\r\n\r\n    \/* Transitions *\/\r\n    .audit-widget-wrapper .step-content {\r\n        transition: all 0.3s ease-in-out;\r\n        opacity: 1;\r\n    }\r\n\r\n    .audit-widget-wrapper .step-hidden {\r\n        display: none !important;\r\n        opacity: 0;\r\n        transform: translateY(10px);\r\n    }\r\n\r\n    .audit-widget-wrapper .hidden {\r\n        display: none !important;\r\n    }\r\n\r\n    .audit-widget-wrapper .custom-accent-text { color: var(--accent); }\r\n    .audit-widget-wrapper .custom-accent-light-bg { background-color: var(--accent-light); }\r\n\r\n    .audit-widget-wrapper .icon-container-large {\r\n        width: 3.5rem;\r\n        height: 3.5rem;\r\n        border-radius: 9999px;\r\n        display: flex;\r\n        align-items: center;\r\n        justify-content: center;\r\n        margin: 0 auto 1rem auto;\r\n    }\r\n\r\n    .audit-widget-wrapper .grid-2-cols {\r\n        display: grid;\r\n        grid-template-columns: 1fr;\r\n        gap: 0.5rem;\r\n    }\r\n\r\n    @media (min-width: 640px) {\r\n        .audit-widget-wrapper .grid-2-cols {\r\n            grid-template-columns: 1fr 1fr;\r\n        }\r\n    }\r\n<\/style>\r\n\r\n<div class=\"audit-widget-wrapper\">\r\n    <div id=\"audit-app-container\" class=\"app-box\">\r\n        \r\n        <!-- Header -->\r\n        <div class=\"header-box\">\r\n            <div class=\"header-bg-circle-1\"><\/div>\r\n            <div class=\"header-bg-circle-2\"><\/div>\r\n            \r\n            <span class=\"badge\">Law 10\/2024 Diagnosis<\/span>\r\n            <h2 class=\"header-title\">Does your company require an Audit?<\/h2>\r\n            <p class=\"header-desc\">Quick self-diagnosis tool for companies and entities<\/p>\r\n        <\/div>\r\n\r\n        <!-- Progress bar -->\r\n        <div id=\"progress-bar-container\" class=\"progress-container hidden\">\r\n            <div id=\"progress-bar\" class=\"progress-bar\"><\/div>\r\n        <\/div>\r\n\r\n        <!-- Inner body -->\r\n        <div class=\"body-box\">\r\n\r\n            <!-- STEP 0: Welcome -->\r\n            <div id=\"step-0\" class=\"step-content\">\r\n                <div style=\"text-align: center; margin-bottom: 1.25rem;\">\r\n                    <div class=\"icon-container-large custom-accent-light-bg\">\r\n                        <svg class=\"custom-accent-text\" style=\"width: 28px !important; height: 28px !important;\" fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 12l2 2 4-4m5.618-4.016A11.955 11.955 0 0112 2.944a11.955 11.955 0 01-8.618 3.04A12.02 12.02 0 003 9c0 5.591 3.824 10.29 9 11.622 5.176-1.332 9-6.03 9-11.622 0-1.042-.133-2.052-.382-3.016z\"><\/path>\r\n                        <\/svg>\r\n                    <\/div>\r\n                    <h3 class=\"step-title\" style=\"text-align: center; margin-bottom: 0.5rem;\">Do you need an audit?<\/h3>\r\n                    <p style=\"font-size: 0.875rem; color: #475569; margin-top: 0.5rem; line-height: 1.5; max-width: 28rem; margin-left: auto; margin-right: auto;\">\r\n                        Answer a few brief questions confidentially and discover if your company might be legally required to submit its annual accounts to an audit according to the new <strong>Law 10\/2024<\/strong>.\r\n                    <\/p>\r\n                <\/div>\r\n\r\n                <button onclick=\"goToStep(1)\" class=\"btn-primary\">\r\n                    <span>Start diagnosis<\/span>\r\n                    <svg style=\"width: 16px !important; height: 16px !important;\" fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\r\n                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M14 5l7 7m0 0l-7 7m7-7H3\"><\/path>\r\n                    <\/svg>\r\n                <\/button>\r\n                <p style=\"font-size: 0.625rem; text-align: center; color: #94a3b8; margin-top: 0.625rem;\">Takes less than 1 minute.<\/p>\r\n            <\/div>\r\n\r\n            <!-- STEP 1: Company Type -->\r\n            <div id=\"step-1\" class=\"step-content step-hidden\">\r\n                <span class=\"step-tag\">Question 1<\/span>\r\n                <h3 class=\"step-title\">1. Is your company a Public Limited Company (SA) or a Private Limited Company (SL)?<\/h3>\r\n                \r\n                <div class=\"options-grid\">\r\n                    <button onclick=\"saveAnswer(1, 'SA\/SL', true)\" class=\"option-button\">\r\n                        <div>\r\n                            <span style=\"display: block; font-weight: 700; color: #1e293b; font-size: 0.875rem;\">Yes, it is SA or SL<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Or a similar legal commercial entity.<\/span>\r\n                        <\/div>\r\n                        <span class=\"radio-circle\"><span class=\"radio-dot\"><\/span><\/span>\r\n                    <\/button>\r\n\r\n                    <button onclick=\"saveAnswer(1, 'Other', false)\" class=\"option-button\">\r\n                        <div>\r\n                            <span style=\"display: block; font-weight: 700; color: #1e293b; font-size: 0.875rem;\">No \/ Other<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Foundation, association, cooperative, or others.<\/span>\r\n                        <\/div>\r\n                        <span class=\"radio-circle\"><span class=\"radio-dot\"><\/span><\/span>\r\n                    <\/button>\r\n                <\/div>\r\n\r\n                <div class=\"nav-footer\">\r\n                    <button onclick=\"goToStep(0)\" class=\"btn-back\">\r\n                        <svg style=\"width: 14px !important; height: 14px !important;\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M15 19l-7-7 7-7\"><\/path>\r\n                        <\/svg>\r\n                        <span>Go back<\/span>\r\n                    <\/button>\r\n                <\/div>\r\n            <\/div>\r\n\r\n            <!-- STEP 2: Three Criteria (for SA\/SL) -->\r\n            <div id=\"step-2\" class=\"step-content step-hidden\">\r\n                <span class=\"step-tag\">Question 2<\/span>\r\n                <h3 class=\"step-title\" style=\"margin-bottom: 0.375rem;\">2. During the last two financial years, have you exceeded at least two of these criteria?<\/h3>\r\n                <p style=\"font-size: 0.75rem; color: #64748b; margin-bottom: 1rem;\">Check all options that apply to your business during the last two years:<\/p>\r\n                \r\n                <div style=\"display: flex; flex-direction: column; gap: 0.625rem; margin-bottom: 1.25rem;\">\r\n                    <!-- Criterion 1 -->\r\n                    <label class=\"checkbox-card\">\r\n                        <input type=\"checkbox\" id=\"criteri-actiu\" style=\"margin-top: 2px; width: 1rem; height: 1rem; accent-color: var(--accent);\" onchange=\"updateCheckedCount()\">\r\n                        <div style=\"font-size: 0.75rem;\">\r\n                            <span style=\"font-weight: 700; color: #1e293b; display: block;\">Total assets exceeding \u20ac3,600,000<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Sum of all assets, rights, and investments of the company.<\/span>\r\n                        <\/div>\r\n                    <\/label>\r\n\r\n                    <!-- Criterion 2 -->\r\n                    <label class=\"checkbox-card\">\r\n                        <input type=\"checkbox\" id=\"criteri-negoci\" style=\"margin-top: 2px; width: 1rem; height: 1rem; accent-color: var(--accent);\" onchange=\"updateCheckedCount()\">\r\n                        <div style=\"font-size: 0.75rem;\">\r\n                            <span style=\"font-weight: 700; color: #1e293b; display: block;\">Annual turnover exceeding \u20ac6,000,000<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Total net turnover or sales volume of the financial year.<\/span>\r\n                        <\/div>\r\n                    <\/label>\r\n\r\n                    <!-- Criterion 3 -->\r\n                    <label class=\"checkbox-card\">\r\n                        <input type=\"checkbox\" id=\"criteri-personal\" style=\"margin-top: 2px; width: 1rem; height: 1rem; accent-color: var(--accent);\" onchange=\"updateCheckedCount()\">\r\n                        <div style=\"font-size: 0.75rem;\">\r\n                            <span style=\"font-weight: 700; color: #1e293b; display: block;\">Average headcount exceeding 50 employees<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Average workforce headcount of the current and previous year.<\/span>\r\n                        <\/div>\r\n                    <\/label>\r\n                <\/div>\r\n\r\n                <div id=\"criteria-indicator\" style=\"font-size: 0.6875rem; background-color: #f8fafc; color: #64748b; padding: 0.625rem; border-radius: 0.5rem; margin-bottom: 1rem; text-align: center; border: 1px dashed #e2e8f0;\">\r\n                    You have selected <strong id=\"selected-count\" style=\"color: #1e293b;\">0<\/strong> out of 3 criteria. \r\n                    <span id=\"criteria-status-text\" style=\"font-style: italic;\">(You need at least 2 for direct legal obligation)<\/span>\r\n                <\/div>\r\n\r\n                <div class=\"nav-footer\">\r\n                    <button onclick=\"goToStep(1)\" class=\"btn-back\">\r\n                        <svg style=\"width: 14px !important; height: 14px !important;\" fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M15 19l-7-7 7-7\"><\/path>\r\n                        <\/svg>\r\n                        <span>Go back<\/span>\r\n                    <\/button>\r\n                    <button onclick=\"processStep2()\" class=\"btn-primary\" style=\"width: auto; padding: 0.5rem 1rem;\">\r\n                        <span>Next question<\/span>\r\n                        <svg style=\"width: 12px !important; height: 12px !important;\" fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 5l7 7-7 7\"><\/path>\r\n                        <\/svg>\r\n                    <\/button>\r\n                <\/div>\r\n            <\/div>\r\n\r\n            <!-- STEP 3: High Turnover (if SA\/SL with 0 or 1 criterion) -->\r\n            <div id=\"step-3\" class=\"step-content step-hidden\">\r\n                <span class=\"step-tag\">Question 3<\/span>\r\n                <h3 class=\"step-title\" style=\"margin-bottom: 0.375rem;\">1. Has your company exceeded an annual turnover of \u20ac10,000,000 for two consecutive financial years?<\/h3>\r\n                <p style=\"font-size: 0.75rem; color: #64748b; margin-bottom: 1rem;\">This is a special financial control threshold independent of the previous 3 criteria.<\/p>\r\n                \r\n                <div class=\"options-grid\">\r\n                    <button onclick=\"saveAnswer(3, 'Turnover > 10M', true)\" class=\"option-button\">\r\n                        <div>\r\n                            <span style=\"display: block; font-weight: 700; color: #1e293b; font-size: 0.875rem;\">Yes<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Exceeded the 10 million euros consecutive threshold.<\/span>\r\n                        <\/div>\r\n                        <span class=\"radio-circle\"><span class=\"radio-dot\"><\/span><\/span>\r\n                    <\/button>\r\n\r\n                    <button onclick=\"saveAnswer(3, 'Turnover <= 10M', false)\" class=\"option-button\">\r\n                        <div>\r\n                            <span style=\"display: block; font-weight: 700; color: #1e293b; font-size: 0.875rem;\">No<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Turnover was below this volume.<\/span>\r\n                        <\/div>\r\n                        <span class=\"radio-circle\"><span class=\"radio-dot\"><\/span><\/span>\r\n                    <\/button>\r\n                <\/div>\r\n\r\n                <div class=\"nav-footer\">\r\n                    <button onclick=\"goToStep(2)\" class=\"btn-back\">\r\n                        <svg style=\"width: 14px !important; height: 14px !important;\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M15 19l-7-7 7-7\"><\/path>\r\n                        <\/svg>\r\n                        <span>Go back<\/span>\r\n                    <\/button>\r\n                <\/div>\r\n            <\/div>\r\n\r\n            <!-- STEP 4: Foundations \/ Special Regulation (if NOT SA\/SL) -->\r\n            <div id=\"step-4\" class=\"step-content step-hidden\">\r\n                <span class=\"step-tag\">Question 2<\/span>\r\n                <h3 class=\"step-title\" style=\"margin-bottom: 0.375rem;\">2. Is your company a foundation or an entity subject to specific regulation?<\/h3>\r\n                <p style=\"font-size: 0.75rem; color: #64748b; margin-bottom: 1rem;\">Including entities receiving relevant subsidies, stock market sector, or under additional supervisory bodies.<\/p>\r\n                \r\n                <div class=\"options-grid\">\r\n                    <button onclick=\"saveAnswer(4, 'Specific regulation', true)\" class=\"option-button\">\r\n                        <div>\r\n                            <span style=\"display: block; font-weight: 700; color: #1e293b; font-size: 0.875rem;\">Yes, it is<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Foundation, public interest entity, special regulation, etc.<\/span>\r\n                        <\/div>\r\n                        <span class=\"radio-circle\"><span class=\"radio-dot\"><\/span><\/span>\r\n                    <\/button>\r\n\r\n                    <button onclick=\"saveAnswer(4, 'No special regulation', false)\" class=\"option-button\">\r\n                        <div>\r\n                            <span style=\"display: block; font-weight: 700; color: #1e293b; font-size: 0.875rem;\">No<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Standard companies without special regimes or supervision.<\/span>\r\n                        <\/div>\r\n                        <span class=\"radio-circle\"><span class=\"radio-dot\"><\/span><\/span>\r\n                    <\/button>\r\n                <\/div>\r\n\r\n                <div class=\"nav-footer\">\r\n                    <button onclick=\"goToStep(1)\" class=\"btn-back\">\r\n                        <svg style=\"width: 14px !important; height: 14px !important;\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M15 19l-7-7 7-7\"><\/path>\r\n                        <\/svg>\r\n                        <span>Go back<\/span>\r\n                    <\/button>\r\n                <\/div>\r\n            <\/div>\r\n\r\n            <!-- RESULTS SECTION -->\r\n            <div id=\"results-container\" class=\"step-content step-hidden\" style=\"text-align: center;\">\r\n                \r\n                <!-- RESULT B: Audit Obligation Highly Probable -->\r\n                <div id=\"result-b\" class=\"result-variant hidden\">\r\n                    <div class=\"icon-container-large\" style=\"background-color: #fff1f2;\">\r\n                        <svg style=\"width: 28px !important; height: 28px !important; color: #e11d48;\" fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M12 9v2m0 4h.01m-6.938 4h13.856c1.54 0 2.502-1.667 1.732-3L13.732 4c-.77-1.333-2.694-1.333-3.464 0L3.34 16c-.77 1.333.192 3 1.732 3z\"><\/path>\r\n                        <\/svg>\r\n                    <\/div>\r\n                    <h4 style=\"font-family: var(--font-display); font-size: 1.25rem; font-weight: 800; color: #1e293b; margin-bottom: 0.5rem;\">Your company might be required to perform an audit<\/h4>\r\n                    <p style=\"font-size: 0.875rem; color: #475569; margin-bottom: 1rem; line-height: 1.5;\">\r\n                        According to the test data, your entity exceeds the volume thresholds set by <strong>Law 10\/2024<\/strong>. To avoid penalties and ensure regulatory compliance, it is key to plan and verify mandatory accounting audits.\r\n                    <\/p>\r\n                <\/div>\r\n\r\n                <!-- RESULT C: Special or Regulated Entities -->\r\n                <div id=\"result-c\" class=\"result-variant hidden\">\r\n                    <div class=\"icon-container-large\" style=\"background-color: #eff6ff;\">\r\n                        <svg style=\"width: 28px !important; height: 28px !important; color: #2563eb;\" fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M19 21V5a2 2 0 00-2-2H7a2 2 0 00-2 2v16m14 0h2m-2 0h-5m-9 0H3m2 0h5M9 7h1m-1 4h1m4-4h1m-1 4h1m-5 10v-5a1 1 0 011-1h2a1 1 0 011 v5m-4 0h4\"><\/path>\r\n                        <\/svg>\r\n                    <\/div>\r\n                    <h4 style=\"font-family: var(--font-display); font-size: 1.25rem; font-weight: 800; color: #1e293b; margin-bottom: 0.5rem;\">A legal obligation might exist due to specific regulation<\/h4>\r\n                    <p style=\"font-size: 0.875rem; color: #475569; margin-bottom: 1rem; line-height: 1.5;\">\r\n                        As a foundation, public interest entity, special cooperative, or entity under specific financial and subsidy regulations, it is crucial to assess your organization's financial control commitments.\r\n                    <\/p>\r\n                <\/div>\r\n\r\n                <!-- RESULT D: No direct legal obligation identified -->\r\n                <div id=\"result-d\" class=\"result-variant hidden\">\r\n                    <div class=\"icon-container-large\" style=\"background-color: #ecfdf5;\">\r\n                        <svg style=\"width: 28px !important; height: 28px !important; color: #059669;\" fill=\"none\" stroke=\"currentColor\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" d=\"M9 12l2 2 4-4m6 2a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\r\n                        <\/svg>\r\n                    <\/div>\r\n                    <h4 style=\"font-family: var(--font-display); font-size: 1.25rem; font-weight: 800; color: #1e293b; margin-bottom: 0.5rem;\">No direct legal obligation identified<\/h4>\r\n                    <p style=\"font-size: 0.875rem; color: #475569; margin-bottom: 1rem; line-height: 1.5;\">\r\n                        You may not be legally required. However, conducting a <strong>voluntary audit<\/strong> will help provide maximum transparency, build bank trust, attract investors, and secure your accounting.\r\n                    <\/p>\r\n                <\/div>\r\n\r\n                <!-- ACTION CENTER -->\r\n                <div style=\"margin-top: 1.5rem; border: 1px solid #f1f5f9; background-color: #f8fafc; padding: 1.25rem; border-radius: var(--rounded); text-align: left;\">\r\n                    <div style=\"background-color: var(--accent-light); border: 1px solid var(--accent); color: #334155; padding: 0.75rem; border-radius: 0.5rem; font-size: 0.75rem; display: flex; gap: 0.5rem;\">\r\n                        <svg class=\"custom-accent-text\" style=\"width: 16px !important; height: 16px !important; margin-top: 2px;\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M13 16h-1v-4h-1m1-4h.01M21 12a9 9 0 11-18 0 9 9 0 0118 0z\"><\/path>\r\n                        <\/svg>\r\n                        <div>\r\n                            <span style=\"font-weight: 700; display: block; color: #1e293b; margin-bottom: 0.125rem;\">Form auto-filled!<\/span>\r\n                            We have already inserted this diagnosis into the page's contact form. Simply fill in your details to submit the study request.\r\n                            \r\n                            <button onclick=\"scrollToForm()\" style=\"margin-top: 0.5rem; color: var(--accent); font-weight: 700; display: flex; align-items: center; gap: 0.375rem; font-size: 0.75rem; cursor: pointer; border: none; background: transparent; padding: 0;\">\r\n                                <span>Go to form now<\/span>\r\n                                <svg style=\"width: 14px !important; height: 14px !important;\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.5\" viewBox=\"0 0 24 24\">\r\n                                    <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M19.5 13.5L12 21m0 0l-7.5-7.5M12 21V3\"><\/path>\r\n                                <\/svg>\r\n                            <\/button>\r\n                        <\/div>\r\n                    <\/div>\r\n\r\n                    <!-- DIRECT CONTACT BUTTONS BLOCK (TEMPORARILY DISABLED BY CLIENT) -->\r\n                    <div id=\"direct-contact-block\" style=\"display: none; margin-top: 1rem;\">\r\n                        <h5 style=\"font-size: 0.75rem; font-weight: 700; color: #334155; text-transform: uppercase; letter-spacing: 0.05em; margin-bottom: 0.75rem; text-align: center;\">Or contact us directly right now:<\/h5>\r\n                        \r\n                        <div style=\"display: flex; flex-direction: column; gap: 0.75rem;\">\r\n                            <!-- WHATSAPP -->\r\n                            <button onclick=\"contactWhatsApp()\" class=\"btn-primary\">\r\n                                <svg style=\"width: 18px !important; height: 18px !important;\" fill=\"currentColor\" viewBox=\"0 0 24 24\">\r\n                                    <path d=\"M.057 24l1.687-6.163c-1.041-1.804-1.588-3.849-1.587-5.946C.06 5.348 5.397.01 12.008.01c3.202.001 6.212 1.246 8.477 3.513 2.265 2.267 3.507 5.28 3.505 8.484-.004 6.657-5.34 11.997-11.953 11.997-2.005-.001-3.973-.502-5.724-1.457L0 24zm6.59-4.846c1.6.95 3.188 1.449 4.825 1.451 5.436 0 9.86-4.37 9.864-9.799.002-2.63-1.023-5.101-2.885-6.966a9.9 9.9 0 0 0-6.98-2.848c-5.443 0-9.87 4.372-9.874 9.802-.001 1.73.473 3.41 1.37 4.916l-.972 3.548 3.656-.956zm11.233-6.006c-.3-.149-1.771-.864-2.028-.957-.258-.094-.446-.14-.633.14-.188.28-.727.915-.89 1.102-.163.186-.326.21-.626.06-1.046-.503-1.803-.889-2.516-1.507-.57-.495-.91-1.124-1.022-1.31-.112-.186-.012-.287.088-.386.09-.089.2-.208.3-.314.1-.104.133-.178.2-.296.066-.12.033-.223-.017-.322-.05-.1-.446-1.06-.612-1.457-.162-.387-.325-.335-.445-.34-.114-.007-.247-.007-.38-.007a.729.729 0 0 0-.529.247c-.182.198-.696.673-.696 1.64 0 .967.71 1.902.81 2.035.1.133 1.397 2.112 3.385 2.962.473.202.842.323 1.13.414.475.148.908.127 1.25.077.382-.056 1.771-.715 2.021-1.4.25-.685.25-1.274.175-1.4-.075-.125-.27-.199-.57-.348z\"\/>\r\n                                <\/svg>\r\n                                <span>Consult via WhatsApp<\/span>\r\n 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002-2M8 5a2 2 0 012-2h2a2 2 0 012 2m0 0h2a2 2 0 012 2v3m2 4H10m0 0l3-3m-3 3l3 3\"><\/path>\r\n                                        <\/svg>\r\n                                    <\/span>\r\n                                    <span id=\"copy-text\">Copy Result<\/span>\r\n                                <\/button>\r\n                            <\/div>\r\n                        <\/div>\r\n\r\n                        <div id=\"copy-success-toast\" class=\"hidden\" style=\"margin-top: 0.75rem; padding: 0.5rem; background-color: #ecfdf5; color: #065f46; text-align: center; border: 1px solid #a7f3d0; font-size: 0.6875rem; border-radius: 0.5rem; font-weight: 500;\">\r\n                            Result successfully copied to clipboard!\r\n                        <\/div>\r\n                    <\/div>\r\n                <\/div>\r\n\r\n                <!-- RESTART -->\r\n                <div style=\"display: flex; justify-content: center; align-items: center; margin-top: 1.25rem; padding-top: 0.75rem; border-top: 1px solid #f1f5f9;\">\r\n                    <button onclick=\"restartDiagnostic()\" style=\"font-size: 0.75rem; color: #64748b; display: flex; align-items: center; gap: 0.375rem; padding: 0.25rem 0.75rem; background-color: #f1f5f9; border-radius: 9999px; border: none; cursor: pointer;\">\r\n                        <svg style=\"width: 14px !important; height: 14px !important; color: #64748b;\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" viewBox=\"0 0 24 24\">\r\n                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M16.023 9.348h4.992v-.001M2.985 19.644v-4.992m0 0h4.992m-4.993 0l3.181 3.183a8.25 8.25 0 0013.803-3.7M4.031 9.865a8.25 8.25 0 0113.803-3.7l3.181 3.182m0-4.991v4.99\"><\/path>\r\n                        <\/svg>\r\n                        Start over\r\n                    <\/button>\r\n                <\/div>\r\n            <\/div>\r\n\r\n        <\/div>\r\n    <\/div>\r\n<\/div>\r\n\r\n<script>\r\n    \/* Contact Settings *\/\r\n    const CONFIG = {\r\n        whatsappPhone: \"34600000000\",\r\n        emailAddress: \"info@elteudespatx.com\",\r\n        officeName: \"our audit firm\"\r\n    };\r\n\r\n    let currentStep = 0;\r\n    const totalSteps = 3;\r\n    let answers = { 1: null, 2: null, 3: null, 4: null };\r\n\r\n    let checkedCriteriaCount = 0;\r\n    let currentFinalMotivation = \"\";\r\n\r\n    function getAccessibleDocuments() {\r\n        let docs = [document];\r\n        try {\r\n            if (window.parent && window.parent.document && window.parent.document !== document) {\r\n                docs.push(window.parent.document);\r\n            }\r\n        } catch(e) {}\r\n        try {\r\n            if (window.top && window.top.document && window.top.document !== document && !docs.includes(window.top.document)) {\r\n                docs.push(window.top.document);\r\n            }\r\n        } catch(e) {}\r\n        return docs;\r\n    }\r\n\r\n    function scrollToForm() {\r\n        if (currentFinalMotivation) {\r\n            syncWithExternalForm(`Audit Diagnosis (Law 10\/2024):\\n${currentFinalMotivation}`);\r\n        }\r\n        const docs = getAccessibleDocuments();\r\n        for (let doc of docs) {\r\n            const externalFormContainer = doc.getElementById('elementor-audit-form') || \r\n                                           doc.querySelector('.elementor-form') ||\r\n                                           doc.getElementById('form-field-message') ||\r\n                                           doc.querySelector('form');\r\n            if (externalFormContainer) {\r\n                externalFormContainer.scrollIntoView({ behavior: 'smooth', block: 'center' });\r\n                const field = externalFormContainer.querySelector('textarea, input[type=\"text\"]');\r\n                if (field && field.focus) {\r\n                    setTimeout(() => field.focus(), 400);\r\n            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you.`;\r\n\r\n        const mailtoUrl = `mailto:${CONFIG.emailAddress}?subject=${encodeURIComponent(subject)}&body=${encodeURIComponent(bodyText)}`;\r\n        window.location.href = mailtoUrl;\r\n    }\r\n\r\n    function copyToClipboard() {\r\n        const reportText = `AUDIT SELF-DIAGNOSIS REPORT (Law 10\/2024)\\n` +\r\n                           `==================================================\\n` +\r\n                           `* Diagnosis: ${currentFinalMotivation}\\n` +\r\n                           `* Test date: ${new Date().toLocaleString()}\\n` +\r\n                           `* Reference law: State Audit Law 10\/2024\\n\\n` +\r\n                           `Handled by: ${CONFIG.officeName} (${CONFIG.emailAddress})`;\r\n\r\n        const tempTextarea = document.createElement(\"textarea\");\r\n        tempTextarea.value = reportText;\r\n        tempTextarea.style.position = \"absolute\";\r\n        tempTextarea.style.left = \"-9999px\";\r\n        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y=\"29.936\"><\/rect><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tPublic Sector Audit\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9bebf94 e-con-full e-flex e-con e-child\" data-id=\"9bebf94\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9a029b0 e-con-full e-flex e-con e-child\" data-id=\"9a029b0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b44aa6 foto-bw elementor-widget elementor-widget-image\" data-id=\"6b44aa6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"650\" height=\"433\" src=\"https:\/\/ocps.ad\/wp-content\/uploads\/2026\/04\/auditoria-sector-publico-andorra.webp\" class=\"attachment-large size-large wp-image-2699\" alt=\"public-sector-audit-andorra\" srcset=\"https:\/\/ocps.ad\/wp-content\/uploads\/2026\/04\/auditoria-sector-publico-andorra.webp 650w, https:\/\/ocps.ad\/wp-content\/uploads\/2026\/04\/auditoria-sector-publico-andorra-300x200.webp 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d434a8c e-con-full e-flex e-con e-child\" data-id=\"d434a8c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-224155e elementor-widget elementor-widget-text-editor\" data-id=\"224155e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"text-sm text-gray-500 leading-relaxed italic\">We have a specialized public sector team that allows us to provide technical and optimal service to our clients:<\/p>\n<ul class=\"service-list\">\n<li>Audits of Public Entities and Bodies under IPSAS.<\/li>\n<li>Management audits of Public Entities.<\/li>\n<li>Regulatory Compliance Reports.<\/li>\n<li>Justificatory reports for public fees and prices.<\/li>\n<li>Actuarial studies.<\/li>\n<li><strong>Services related to grants and public aid:<\/strong>\n<ul class=\"ml-4 mt-2 space-y-1 text-gray-400 text-[11px] list-disc\">\n<li>Advice on preparing reports for obtaining public aid.<\/li>\n<li>Administrative verifications.<\/li>\n<li>Financial control, economic opportunity control, and efficiency control.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t\t\t\t\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ac26ae e-flex e-con-boxed e-con e-parent\" data-id=\"3ac26ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-b0e310b e-con-full e-flex e-con e-child\" data-id=\"b0e310b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-77720b1 e-con-full e-flex e-con e-child\" data-id=\"77720b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-38b5313 elementor-widget elementor-widget-spacer\" data-id=\"38b5313\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"assurance\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\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\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04380af elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"04380af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 128 128\" width=\"512\" height=\"512\"><g id=\"Outline\"><g id=\"Outline-2\" data-name=\"Outline\"><path d=\"M121.127,108.331a4.5,4.5,0,0,0-1.094-4.65L109.2,92.849a83.286,83.286,0,0,0,6.785-12.538c6.636-15.29,9.277-33.151,8.073-54.6a7.517,7.517,0,0,0-8.763-6.941C93.771,22.682,74.8,8.271,67.652,1.893a5.49,5.49,0,0,0-7.3,0C53.2,8.271,34.238,22.683,12.7,18.769A7.516,7.516,0,0,0,3.941,25.71c-1.2,21.45,1.435,39.311,8.071,54.6A83.417,83.417,0,0,0,18.8,92.849L7.967,103.681a4.5,4.5,0,0,0,2.561,7.655l9.826,1.307a1.486,1.486,0,0,1,1.276,1.276l1.308,9.827a4.5,4.5,0,0,0,7.656,2.562l10.519-10.519a109.1,109.1,0,0,0,19.97,11.1,7.4,7.4,0,0,0,5.834,0,109.041,109.041,0,0,0,19.97-11.1l10.519,10.52a4.5,4.5,0,0,0,7.656-2.562l1.308-9.828a1.484,1.484,0,0,1,1.276-1.274l9.826-1.308A4.458,4.458,0,0,0,121.127,108.331ZM28.472,124.187a1.5,1.5,0,0,1-1.567.373,1.445,1.445,0,0,1-.993-1.21L24.6,113.523a4.494,4.494,0,0,0-3.853-3.854l-9.827-1.308a1.443,1.443,0,0,1-1.209-.992,1.5,1.5,0,0,1,.373-1.567L20.51,95.379a85.393,85.393,0,0,0,18.17,18.6Zm37.257-.053a4.391,4.391,0,0,1-3.458,0C22.291,106.9,4.191,74.756,6.936,25.878a4.5,4.5,0,0,1,5.23-4.158C35,25.876,54.865,10.8,62.343,4.133a2.491,2.491,0,0,1,3.313,0C73.136,10.8,93,25.867,115.834,21.72a4.5,4.5,0,0,1,5.229,4.158C123.809,74.756,105.709,106.9,65.729,124.134Zm41.52-14.464a4.492,4.492,0,0,0-3.853,3.852l-1.309,9.828a1.444,1.444,0,0,1-.992,1.21,1.5,1.5,0,0,1-1.568-.373L89.32,113.979a85.393,85.393,0,0,0,18.17-18.6L117.912,105.8a1.5,1.5,0,0,1,.373,1.567,1.443,1.443,0,0,1-1.21.992Z\"><\/path><path 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d=\"M70.174,53.773,60.69,62.762,57.929,60a5.4,5.4,0,0,0-7.643,7.643l6.481,6.481a5.377,5.377,0,0,0,7.539.1L77.61,61.62a5.405,5.405,0,0,0-7.436-7.847Zm5.372,5.669-13.3,12.607A2.393,2.393,0,0,1,58.888,72l-6.48-6.482a2.4,2.4,0,1,1,3.4-3.4L59.6,65.915a1.5,1.5,0,0,0,2.092.028l10.544-9.992a2.4,2.4,0,0,1,3.308,3.491Z\"><\/path><\/g><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tAssurance\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fc8c635 elementor-widget elementor-widget-text-editor\" data-id=\"fc8c635\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Based on International Standards on Auditing (ISA), we perform <em>assurance<\/em> engagements on information used in business decision-making. Our professionals apply auditing knowledge and techniques to prepare these types of reports: <\/p><ul><li>Compliance with regulatory and contractual environment.<\/li><li>Reliability of information provided by or to third parties.<\/li><li>Compliance with procedures based on agreed criteria.<\/li><li>Agreed-upon procedures engagements.<\/li><li>Internal control procedures.<\/li><li>Prospective information.<\/li><li>Limited reviews of financial information.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1194ce5 e-con-full e-flex e-con e-child\" data-id=\"1194ce5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5cfd58 elementor-widget elementor-widget-spacer\" data-id=\"c5cfd58\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"esg\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\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\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26fb562 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"26fb562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Outline\" viewBox=\"0 0 512 512\" width=\"512\" height=\"512\"><path d=\"M356.194,73.186a7.816,7.816,0,0,0-2.4-.949A159.3,159.3,0,0,0,232,16C143.775,16,72,87.775,72,176s71.775,160,160,160a160.292,160.292,0,0,0,97.516-33.155,123.187,123.187,0,0,0,19.961,8.8,7.993,7.993,0,0,0,2.359.357h.286a8,8,0,0,0,2.359-.357c1.131-.348,28.007-8.823,54.992-33.771,24.855-22.981,54.485-64.861,54.485-133.874a8,8,0,0,0-3.806-6.812ZM237.154,32.1A143.264,143.264,0,0,1,338.385,78.959L248,134.6V104a8,8,0,0,0-6.431-7.845l-30.2-6.04ZM141.472,287.9,164.8,270.4a8,8,0,0,0,2.355-9.978l-14.882-29.765,4.685-32.8,3.617,5.425,7.664,30.656a8,8,0,0,0,3.645,4.92l36.6,21.961,6.463,58.165A143.351,143.351,0,0,1,141.472,287.9ZM232,320c-.281,0-.56-.009-.841-.011l-7.208-64.873a8,8,0,0,0-3.835-5.976l-37.159-22.295-7.2-28.785a7.983,7.983,0,0,0-1.1-2.5l-16-24a8,8,0,0,0-14.576,3.306l-8,56a8.011,8.011,0,0,0,.765,4.71l13.013,26.028L129.41,276.942A143.525,143.525,0,0,1,88,176c0-75.171,57.9-137.063,131.444-143.446l-26.755,60.2a8,8,0,0,0,5.742,11.094L232,110.559V144a8,8,0,0,0,5.471,7.59l2.7.9c2.315,63.97,30.5,103.361,54.314,125.382a170.367,170.367,0,0,0,20.209,16.014A144.289,144.289,0,0,1,232,320Zm167.131-54.359a149.3,149.3,0,0,1-47.163,29.932,147.983,147.983,0,0,1-46.62-29.449c-31.784-29.386-48.36-68.963-49.305-117.683l95.936-59.062,95.936,59.062C446.976,196.884,430.575,236.294,399.131,265.641Z\"><\/path><path d=\"M478.133,336.251a36.864,36.864,0,0,0-36.409-1.2l-53.45,27.794A40.051,40.051,0,0,0,334.111,344l-78.9,39.453L146.2,352.308A8.013,8.013,0,0,0,144,352H96v-8a8,8,0,0,0-8-8H24a8,8,0,0,0-8,8V456a8,8,0,0,0,8,8H88a8,8,0,0,0,8-8v-5.645l173.98,45.386a8,8,0,0,0,5.9-.748l216-120A8,8,0,0,0,496,368,36.871,36.871,0,0,0,478.133,336.251ZM80,448H32V352H80Zm190.917,31.45L96,433.819V368h46.88L253.8,399.692a8,8,0,0,0,5.776-.537l81.689-40.844a23.5,23.5,0,0,1,20.685-.377,23.964,23.964,0,0,1,12.108,12.3L284.31,416.9a8,8,0,0,0,7.38,14.2L449.1,349.242a21.157,21.157,0,0,1,30.433,14.308Z\"><\/path><path d=\"M347.79,110.749l-71.206,43.837a8,8,0,0,0-3.772,7.546c3.384,36.778,17.323,67.19,41.43,90.39a138.234,138.234,0,0,0,34.064,23.986,8.005,8.005,0,0,0,7.087.006,138.681,138.681,0,0,0,34.222-24.008c24.2-23.21,38.19-53.637,41.576-90.436a8,8,0,0,0-3.771-7.545c-17.235-10.615-45.992-28.28-71.251-43.782A8,8,0,0,0,347.79,110.749ZM414.733,165.5c-3.76,30.648-15.922,56.016-36.192,75.455a122.764,122.764,0,0,1-26.678,19.378,122.249,122.249,0,0,1-26.526-19.343c-20.192-19.432-32.313-44.789-36.067-75.428l62.72-38.613C374.15,140.555,398.315,155.4,414.733,165.5Z\"><\/path><path d=\"M322.343,205.657l16,16a8,8,0,0,0,11.314,0l40-40a8,8,0,0,0-11.314-11.314L344,204.687l-10.343-10.344a8,8,0,0,0-11.314,11.314Z\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tESG Assurance\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e4c7c30 elementor-widget elementor-widget-text-editor\" data-id=\"e4c7c30\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>We have a multidisciplinary team of experts in corporate information r<em>eporting<\/em> and verification, and in the consistency and coherence of ESG (environmental, social, and governance) information with financial information, who are familiar with the requirements of international regulations, such as the Corporate Sustainability Reporting Directive (CSRD), as well as local regulations.<\/p><ul><li>Non-Financial Information Statements and Sustainability Reports.<\/li><li>Carbon footprint calculations and greenhouse gas emission declarations.<\/li><li>Equality Plans (Wage gap, management positions&#8230;).<\/li><li>Sustainable mobility plans.<\/li><\/ul>\t\t\t\t\t\t\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1171dea e-flex e-con-boxed e-con e-parent\" data-id=\"1171dea\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-70cce83 elementor-widget elementor-widget-spacer\" data-id=\"70cce83\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"financera\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\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\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f6bb9d elementor-position-inline-start elementor-mobile-position-inline-start elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"6f6bb9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"Layer_1\" height=\"512\" viewBox=\"0 0 512 512\" width=\"512\"><g><g><path d=\"m210.073 503h-162.26c-21.401 0-38.813-17.412-38.813-38.813v-152.038c0-21.401 17.412-38.813 38.813-38.813h219.458c5.792 0 10.599-1.991 14.695-6.087l43.334-43.333c6.456-6.456 15.067-10.012 24.249-10.012s17.793 3.556 24.249 10.012c13.371 13.371 13.37 35.127 0 48.499l-51.186 51.185c-12.157 12.159-27.042 18.325-44.238 18.325h-61.302v154.075c.001 3.866-3.133 7-6.999 7zm-132.485-14h125.485v-154.076c0-3.866 3.134-7 7-7h68.302c13.536 0 24.769-4.652 34.339-14.224l51.186-51.185c7.912-7.913 7.913-20.788.001-28.7-3.812-3.812-8.908-5.911-14.351-5.911s-10.538 2.099-14.351 5.911l-43.334 43.333c-6.76 6.76-15.034 10.188-24.594 10.188h-219.458c-13.682 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1.226-9.694-2.005-1.203-1.831-7.708-4.818-11.296-4.819-6.795 0-12.324 4.602-12.324 10.257s5.529 10.257 12.325 10.257c14.516 0 26.325 10.882 26.325 24.257 0 11.097-8.129 20.478-19.188 23.352l.091 3.741c.094 3.865-2.964 7.074-6.829 7.167-.058.002-.116.002-.173.002z\"><\/path><\/g><g><path d=\"m496 503h-50.032c-3.866 0-7-3.134-7-7v-192.897c0-3.866 3.134-7 7-7h50.032c3.866 0 7 3.134 7 7v192.897c0 3.866-3.134 7-7 7zm-43.032-14h36.032v-178.897h-36.032zm-47.195 14h-50.032c-3.866 0-7-3.134-7-7v-147.748c0-3.866 3.134-7 7-7h50.032c3.866 0 7 3.134 7 7v147.748c0 3.866-3.133 7-7 7zm-43.032-14h36.032v-133.748h-36.032zm-47.192 14h-50.032c-3.866 0-7-3.134-7-7v-102.599c0-3.866 3.134-7 7-7h50.032c3.866 0 7 3.134 7 7v102.599c0 3.866-3.134 7-7 7zm-43.032-14h36.032v-88.599h-36.032z\"><\/path><\/g><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tFinancial Consulting\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e13bd36 e-con-full e-flex e-con e-child\" data-id=\"e13bd36\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-7390e19 e-con-full e-flex e-con e-child\" data-id=\"7390e19\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-3120d6e e-con-full e-flex e-con e-child\" data-id=\"3120d6e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-277e4e4 elementor-widget elementor-widget-text-editor\" data-id=\"277e4e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li><em>Due Diligence<\/em><\/li>\n<li>Feasibility and business plans.<\/li>\n<li><em>Independent Business Reviews.<\/em><\/li>\n<li>Advice on debt and financial restructurings.<\/li>\n<li>Mergers and Acquisitions.<\/li>\n<li>Actuarial services.<\/li>\n<li>Financial Advisory Services.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3695efd e-con-full e-flex e-con e-child\" data-id=\"3695efd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd1cd54 foto-bw elementor-widget elementor-widget-image\" data-id=\"dd1cd54\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"650\" height=\"433\" src=\"https:\/\/ocps.ad\/wp-content\/uploads\/2026\/04\/consultoria-financera-Andorra.webp\" class=\"attachment-large size-large wp-image-2700\" alt=\"financial-consulting-andorra\" srcset=\"https:\/\/ocps.ad\/wp-content\/uploads\/2026\/04\/consultoria-financera-Andorra.webp 650w, https:\/\/ocps.ad\/wp-content\/uploads\/2026\/04\/consultoria-financera-Andorra-300x200.webp 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/>\t\t\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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9a0524b e-flex e-con-boxed e-con e-parent\" data-id=\"9a0524b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6ab082 elementor-widget elementor-widget-spacer\" data-id=\"f6ab082\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"altres\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\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\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2ffac2 elementor-position-inline-start elementor-mobile-position-inline-start elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"a2ffac2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Layer_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512 512\" style=\"enable-background:new 0 0 512 512;\" xml:space=\"preserve\"><g>\t<g>\t\t<path d=\"M256,0C114.615,0,0,114.615,0,256s114.615,256,256,256s256-114.615,256-256S397.385,0,256,0z M256,494.933   C124.041,494.933,17.067,387.959,17.067,256S124.041,17.067,256,17.067S494.933,124.041,494.933,256S387.959,494.933,256,494.933z   \"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M128,204.8c-28.277,0-51.2,22.923-51.2,51.2s22.923,51.2,51.2,51.2s51.2-22.923,51.2-51.2S156.277,204.8,128,204.8z    M128,290.133c-18.851,0-34.133-15.282-34.133-34.133c0-18.851,15.282-34.133,34.133-34.133s34.133,15.282,34.133,34.133   C162.133,274.851,146.851,290.133,128,290.133z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M256,204.8c-28.277,0-51.2,22.923-51.2,51.2s22.923,51.2,51.2,51.2s51.2-22.923,51.2-51.2S284.277,204.8,256,204.8z    M256,290.133c-18.851,0-34.133-15.282-34.133-34.133c0-18.851,15.282-34.133,34.133-34.133c18.851,0,34.133,15.282,34.133,34.133   C290.133,274.851,274.851,290.133,256,290.133z\"><\/path>\t<\/g><\/g><g>\t<g>\t\t<path d=\"M384,204.8c-28.277,0-51.2,22.923-51.2,51.2s22.923,51.2,51.2,51.2s51.2-22.923,51.2-51.2S412.277,204.8,384,204.8z    M384,290.133c-18.851,0-34.133-15.282-34.133-34.133c0-18.851,15.282-34.133,34.133-34.133c18.851,0,34.133,15.282,34.133,34.133   C418.133,274.851,402.851,290.133,384,290.133z\"><\/path>\t<\/g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tOther Consulting Services\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aa76f87 e-con-full e-flex e-con e-child\" data-id=\"aa76f87\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-0639a52 e-con-full e-flex e-con e-child\" data-id=\"0639a52\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b011cde elementor-widget elementor-widget-heading\" data-id=\"b011cde\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Data Protection<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e77dabf elementor-widget elementor-widget-text-editor\" data-id=\"e77dabf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<section id=\"bt_bb_section69e0b3ab472ac\" class=\"bt_bb_section bt_bb_layout_boxed_1200 bt_bb_vertical_align_top bt_bb_top_spacing_none bt_bb_bottom_spacing_none\" data-bb-version=\"4.7.6\" data-bt-override-class=\"{\"bt_bb_top_spacing_\":{\"current_class\":\"bt_bb_top_spacing_none\",\"def\":\"none\"},\"bt_bb_bottom_spacing_\":{\"current_class\":\"bt_bb_bottom_spacing_none\",\"def\":\"none\"}}\"><div class=\"bt_bb_port\"><div class=\"bt_bb_cell\"><div class=\"bt_bb_cell_inner\"><div class=\"bt_bb_row \" data-bt-override-class=\"{}\" data-structure=\"6-6\"><div class=\"bt_bb_row_holder\"><div class=\"bt_bb_column col-xxl-6 col-xl-6 col-xs-12 col-sm-6 col-md-6 col-lg-6 bt_bb_vertical_align_top bt_bb_align_left bt_bb_padding_normal\" data-bb-version=\"4.7.5\" data-width=\"6\" data-bt-override-class=\"{}\"><div class=\"bt_bb_column_content\"><div class=\"bt_bb_column_content_inner\"><div class=\"bt_bb_text\" data-bb-version=\"4.7.5\"><ul><li>Adaptation of Law 29\/2021 of October 28, qualified as personal data protection, to obligated subjects.<\/li><li>Design and implementation of technical and organizational measures regarding LQPD.<\/li><li>Preparation of review reports regarding LQPD.<\/li><li>Action plans to implement recommendations regarding LQPD.<\/li><li>Recurring advice on personal data protection.<\/li><li>Recurring support to the internal Data Protection Officer (DPO) of obligated subjects.<\/li><li>Provision of DPO outsourcing services.<\/li><\/ul><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section><section id=\"impuestosociedades\" class=\"bt_bb_section bt_bb_layout_boxed_1200 bt_bb_vertical_align_top bt_bb_top_spacing_none bt_bb_bottom_spacing_none\" data-bb-version=\"4.7.5\" data-bt-override-class=\"{\"bt_bb_top_spacing_\":{\"current_class\":\"bt_bb_top_spacing_none\",\"def\":\"none\"},\"bt_bb_bottom_spacing_\":{\"current_class\":\"bt_bb_bottom_spacing_none\",\"def\":\"none\"}}\"><div class=\"bt_bb_port\"><div class=\"bt_bb_cell\"><div class=\"bt_bb_cell_inner\"><div class=\"bt_bb_row \" data-bt-override-class=\"{}\" data-structure=\"12\"><div class=\"bt_bb_row_holder\"><div class=\"bt_bb_column col-xxl-12 col-xl-12 col-xs-12 col-sm-12 col-md-12 col-lg-12 bt_bb_vertical_align_top bt_bb_align_left bt_bb_padding_normal\" data-bb-version=\"4.7.5\" data-width=\"12\" data-bt-override-class=\"{}\"><div class=\"bt_bb_column_content\"><div class=\"bt_bb_column_content_inner\"><div class=\"bt_bb_separator bt_bb_border_style_none bt_bb_top_spacing_65 bt_bb_bottom_spacing_40\" data-bb-version=\"4.7.5\" data-bt-override-class=\"{\"bt_bb_top_spacing_\":{\"current_class\":\"bt_bb_top_spacing_65\",\"def\":\"65\"},\"bt_bb_bottom_spacing_\":{\"current_class\":\"bt_bb_bottom_spacing_40\",\"def\":\"40\"}}\"> <\/div><\/div><\/div><\/div><\/div><\/div><div class=\"bt_bb_row \" data-bt-override-class=\"{}\" data-structure=\"\"><div class=\"bt_bb_row_holder\"> <\/div><\/div><\/div><\/div><\/div><\/section><section id=\"bt_bb_section69e0b3ab4d313\" class=\"bt_bb_section bt_bb_layout_boxed_1200 bt_bb_vertical_align_top btLazyLoadBackground bt_bb_background_image bt_bb_top_spacing_65 bt_bb_bottom_spacing_65 btLazyLoaded\" data-bb-version=\"4.7.6\" data-background_image_src=\"'https:\/\/ocps.ad\/wp-content\/uploads\/2020\/07\/hero_FAQ.jpg'\" data-bt-override-class=\"{\"bt_bb_top_spacing_\":{\"current_class\":\"bt_bb_top_spacing_65\",\"def\":\"65\"},\"bt_bb_bottom_spacing_\":{\"current_class\":\"bt_bb_bottom_spacing_65\",\"def\":\"65\"}}\"><div class=\"bt_bb_port\"><div class=\"bt_bb_cell\"><div class=\"bt_bb_cell_inner\"><div class=\"bt_bb_row \" data-bt-override-class=\"{}\" data-structure=\"6-6\"><div class=\"bt_bb_row_holder\"><div class=\"bt_bb_column col-xxl-6 col-xl-6 col-xs-12 col-sm-6 col-md-6 col-lg-6 bt_bb_vertical_align_top bt_bb_align_left bt_bb_padding_normal\" data-bb-version=\"4.7.6\" data-width=\"6\" data-bt-override-class=\"{}\"><div class=\"bt_bb_column_content\"><div class=\"bt_bb_column_content_inner\"><header class=\"bt_bb_headline bt_bb_font_weight_medium bt_bb_supertitle_font_weight_medium bt_bb_dash_bottom bt_bb_subheadline bt_bb_size_medium bt_bb_align_left\" data-bb-version=\"4.7.6\" data-bt-override-class=\"{\"bt_bb_size_\":{\"current_class\":\"bt_bb_size_medium\",\"def\":\"medium\"},\"bt_bb_align_\":{\"current_class\":\"bt_bb_align_left\",\"def\":\"left\"}}\"><h3 class=\"bt_bb_headline_tag\"> <\/h3><\/header><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3fc2f51 e-con-full e-flex e-con e-child\" data-id=\"3fc2f51\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-23d7e79 elementor-widget elementor-widget-heading\" data-id=\"23d7e79\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Prevention of Money Laundering and Terrorist Financing (AML\/CFT)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ea4036 elementor-widget elementor-widget-text-editor\" data-id=\"7ea4036\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul>\n<li>Adaptation of Law 14\/2017 on AML\/CFT to obligated subjects.<\/li>\n<li>Implementation of AML\/CFT measures for obligated subjects.<\/li>\n<li>Conducting AML\/CFT audits.<\/li>\n<li>Action plans to implement recommendations regarding AML\/CFT.<\/li>\n<li>External expert reports on AML\/CFT.<\/li>\n<li>Preparation of Individual Risk Studies (ERI).<\/li>\n<li>Advice to the OCIC (Internal Control and Communication Body) and the Representative before the UIFAND (Andorra Financial Intelligence Unit).<\/li>\n<li>Advice on the formulation and drafting of suspicious transaction reports.<\/li>\n<li>AML\/CFT training.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-cd5d9d9 e-con-full e-flex e-con e-child\" data-id=\"cd5d9d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e0df71f e-con-full e-flex e-con e-child\" data-id=\"e0df71f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fbedfbb elementor-widget elementor-widget-heading\" data-id=\"fbedfbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Special Reports and Legal Requirements<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9ef21a0 elementor-widget elementor-widget-text-editor\" data-id=\"9ef21a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Independent expert reports on non-cash contributions.<\/li><li>Reports on merger or spin-off projects.<\/li><li>Economic and financial expert appraisals.<\/li><li>Special reports required by regulatory bodies.<\/li><li>Actuarial studies.<\/li><li>Procedure manuals.<\/li><\/ul>\t\t\t\t\t\t\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\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>We possess Experience, Knowledge, Quality, Rigor, and Trust to offer the professional services clients require, in an environment of constant change and increasing regulation. External Audit \u2192 Public Sector Audit \u2192 Assurance \u2192 Financial Consulting \u2192 ESG Assurance \u2192 Other Consulting Services \u2192 External Audit In accordance with the Audit Law, entities or groups of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2701,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2696","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ocps.ad\/en\/wp-json\/wp\/v2\/pages\/2696","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ocps.ad\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ocps.ad\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ocps.ad\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ocps.ad\/en\/wp-json\/wp\/v2\/comments?post=2696"}],"version-history":[{"count":4,"href":"https:\/\/ocps.ad\/en\/wp-json\/wp\/v2\/pages\/2696\/revisions"}],"predecessor-version":[{"id":3163,"href":"https:\/\/ocps.ad\/en\/wp-json\/wp\/v2\/pages\/2696\/revisions\/3163"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ocps.ad\/en\/wp-json\/wp\/v2\/media\/2701"}],"wp:attachment":[{"href":"https:\/\/ocps.ad\/en\/wp-json\/wp\/v2\/media?parent=2696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}