{"id":2224,"date":"2026-04-16T12:10:46","date_gmt":"2026-04-16T10:10:46","guid":{"rendered":"https:\/\/ocps.ad\/auditoria-en-andorra\/"},"modified":"2026-07-30T11:27:28","modified_gmt":"2026-07-30T09:27:28","slug":"auditoria-en-andorra","status":"publish","type":"page","link":"https:\/\/ocps.ad\/es\/auditoria-en-andorra\/","title":{"rendered":"Auditor\u00eda en Andorra"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2224\" class=\"elementor elementor-2224 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>Disponemos de Experiencia, Conocimiento, Calidad, Rigor y Confianza para ofrecer los servicios profesionales que el cliente requiera, en un entorno en constante cambio y cada vez m\u00e1s regulado.<\/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=\"Auditor\u00eda Externa \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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\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-d344f96 e-transform elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"d344f96\" data-element_type=\"widget\" data-e-type=\"widget\" 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class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"#assurance\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Assurance \u2192\">\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 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\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=\"Otros servicios de consultor\u00eda \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\tOtros servicios de consultor\u00eda \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\" 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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\tAuditor\u00eda Externa\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>De acuerdo con la Ley de auditor\u00eda, las entidades o grupos de entidades que individualmente o de forma consolidada cumplen con los umbrales establecidos deben presentar cuentas anuales auditadas.<\/p>\n<ul>\n<li>Auditor\u00eda de cuentas anuales individuales.<\/li>\n<li>Auditor\u00eda de cuentas anuales consolidadas.<\/li>\n<li><em>Reporting<\/em> a Grupos internacionales bajo normativa IFRS o GAAP local.<\/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-2232\" 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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\tNueva Ley de Auditor\u00eda 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\tAplicable a los ejercicios contables iniciados a partir del 1 de enero de 2025.\nLas sociedades an\u00f3nimas y de responsabilidad limitada deben someter sus cuentas a auditor\u00eda cuando, durante dos ejercicios consecutivos, cumplan al menos dos de los requisitos siguientes:<br \/><br \/>\u2022 Activo superior a 3.600.000 \u20ac.<br \/>\u2022 Cifra anual de negocio superior a 6.000.000 \u20ac.<br \/>\u2022 M\u00e1s de 50 trabajadores.<br \/><br \/>Adicionalmente, las sociedades con una cifra anual de negocio superior a 10.000.000 \u20ac durante dos ejercicios consecutivos deben someter sus cuentas a auditor\u00eda, independientemente del volumen de activos o del n\u00famero de trabajadores.\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 i encapsulament del widget *\/\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    \/* Protecci\u00f3 d'icones SVG contra Elementor *\/\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    \/* Estructura del contenidor *\/\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    \/* Cap\u00e7alera *\/\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    \/* Barra de progr\u00e9s *\/\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    \/* Cos interior *\/\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    \/* Opcions de selecci\u00f3 *\/\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    \/* Botons *\/\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    \/* Transicions *\/\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        <!-- Cap\u00e7alera -->\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\">Diagn\u00f3stico Ley 10\/2024<\/span>\r\n            <h2 class=\"header-title\">\u00bfTu empresa requiere Auditor\u00eda?<\/h2>\r\n            <p class=\"header-desc\">Herramienta de autodiagn\u00f3stico r\u00e1pida para sociedades y entidades<\/p>\r\n        <\/div>\r\n\r\n        <!-- Barra de progr\u00e9s -->\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        <!-- Cos interior -->\r\n        <div class=\"body-box\">\r\n\r\n            <!-- STEP 0: Benvinguda -->\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;\">\u00bfNecesitas una auditor\u00eda?<\/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                        Responde a unas breves preguntas de manera confidencial y descubre si tu empresa podr\u00eda estar legalmente obligada a someter sus cuentas anuales a auditor\u00eda seg\u00fan la nueva <strong>Ley 10\/2024<\/strong>.\r\n                    <\/p>\r\n                <\/div>\r\n\r\n                <button onclick=\"goToStep(1)\" class=\"btn-primary\">\r\n                    <span>Comenzar el diagn\u00f3stico<\/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;\">Tardar\u00e1s menos de 1 minuto.<\/p>\r\n            <\/div>\r\n\r\n            <!-- STEP 1: Tipus de societat -->\r\n            <div id=\"step-1\" class=\"step-content step-hidden\">\r\n                <span class=\"step-tag\">Pregunta 1<\/span>\r\n                <h3 class=\"step-title\">1. \u00bfTu empresa es una Sociedad An\u00f3nima (SA) o una Sociedad de Responsabilidad Limitada (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;\">S\u00ed, es SA o SL<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">O de una naturaleza jur\u00eddica mercantil similar.<\/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, 'Altres', false)\" class=\"option-button\">\r\n                        <div>\r\n                            <span style=\"display: block; font-weight: 700; color: #1e293b; font-size: 0.875rem;\">No \/ Otra<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Fundaci\u00f3n, asociaci\u00f3n, cooperativa u otras.<\/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>Volver atr\u00e1s<\/span>\r\n                    <\/button>\r\n                <\/div>\r\n            <\/div>\r\n\r\n            <!-- STEP 2: Tres criteris (per a SA\/SL) -->\r\n            <div id=\"step-2\" class=\"step-content step-hidden\">\r\n                <span class=\"step-tag\">Pregunta 2<\/span>\r\n                <h3 class=\"step-title\" style=\"margin-bottom: 0.375rem;\">2. \u00bfDurante los \u00faltimos dos ejercicios has superado al menos dos de estos criterios?<\/h3>\r\n                <p style=\"font-size: 0.75rem; color: #64748b; margin-bottom: 1rem;\">Marca todas las opciones que cumpla tu negocio durante los \u00faltimos dos a\u00f1os:<\/p>\r\n                \r\n                <div style=\"display: flex; flex-direction: column; gap: 0.625rem; margin-bottom: 1.25rem;\">\r\n                    <!-- Criteri 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;\">Activo superior a 3.600.000 \u20ac<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Suma de todos los bienes, derechos e inversiones de la sociedad.<\/span>\r\n                        <\/div>\r\n                    <\/label>\r\n\r\n                    <!-- Criteri 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;\">Cifra anual de negocio superior a 6.000.000 \u20ac<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Volumen total de facturaci\u00f3n o ventas netas del ejercicio.<\/span>\r\n                        <\/div>\r\n                    <\/label>\r\n\r\n                    <!-- Criteri 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;\">M\u00e1s de 50 de media de plantilla<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Media de plantilla del ejercicio actual y anterior.<\/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                    Has seleccionado <strong id=\"selected-count\" style=\"color: #1e293b;\">0<\/strong> de 3 criterios. \r\n                    <span id=\"criteria-status-text\" style=\"font-style: italic;\">(Necesitas al menos 2 para la obligatoriedad directa)<\/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>Volver atr\u00e1s<\/span>\r\n                    <\/button>\r\n                    <button onclick=\"processStep2()\" class=\"btn-primary\" style=\"width: auto; padding: 0.5rem 1rem;\">\r\n                        <span>Siguiente pregunta<\/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: Gran Volum de Negoci (si SA\/SL amb 0 o 1 criteri) -->\r\n            <div id=\"step-3\" class=\"step-content step-hidden\">\r\n                <span class=\"step-tag\">Pregunta 3<\/span>\r\n                <h3 class=\"step-title\" style=\"margin-bottom: 0.375rem;\">1. \u00bfTu empresa ha superado una cifra anual de negocio de 10.000.000 \u20ac durante dos ejercicios consecutivos?<\/h3>\r\n                <p style=\"font-size: 0.75rem; color: #64748b; margin-bottom: 1rem;\">Este es un umbral especial de control financiero independiente de los otros 3 criterios anteriores.<\/p>\r\n                \r\n                <div class=\"options-grid\">\r\n                    <button onclick=\"saveAnswer(3, 'Negoci > 10M', true)\" class=\"option-button\">\r\n                        <div>\r\n                            <span style=\"display: block; font-weight: 700; color: #1e293b; font-size: 0.875rem;\">S\u00ed<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Se ha superado el umbral de los 10 millones de euros consecutivos.<\/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, 'Negoci <= 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;\">La facturaci\u00f3n ha sido inferior a dicho volumen.<\/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>Volver atr\u00e1s<\/span>\r\n                    <\/button>\r\n                <\/div>\r\n            <\/div>\r\n\r\n            <!-- STEP 4: Fundacions \/ Regulaci\u00f3 especial (si NO era SA\/SL) -->\r\n            <div id=\"step-4\" class=\"step-content step-hidden\">\r\n                <span class=\"step-tag\">Pregunta 2<\/span>\r\n                <h3 class=\"step-title\" style=\"margin-bottom: 0.375rem;\">2. \u00bfTu empresa es una fundaci\u00f3n o una entidad sujeta a regulaci\u00f3n espec\u00edfica?<\/h3>\r\n                <p style=\"font-size: 0.75rem; color: #64748b; margin-bottom: 1rem;\">Incluyendo entidades receptoras de subvenciones relevantes, sector de la bolsa de valores, u otras bajo \u00f3rganos de supervisi\u00f3n adicionales.<\/p>\r\n                \r\n                <div class=\"options-grid\">\r\n                    <button onclick=\"saveAnswer(4, 'Regulaci\u00f3 espec\u00edfica', true)\" class=\"option-button\">\r\n                        <div>\r\n                            <span style=\"display: block; font-weight: 700; color: #1e293b; font-size: 0.875rem;\">S\u00ed, lo es<\/span>\r\n                            <span style=\"font-size: 0.6875rem; color: #64748b;\">Fundaci\u00f3n, entidad de inter\u00e9s p\u00fablico, regulaci\u00f3n especial, 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 regulada especial', 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;\">Sociedades est\u00e1ndar sin reg\u00edmenes ni supervisi\u00f3n especial.<\/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>Volver atr\u00e1s<\/span>\r\n                    <\/button>\r\n                <\/div>\r\n            <\/div>\r\n\r\n            <!-- SECCI\u00d3 DE RESULTATS -->\r\n            <div id=\"results-container\" class=\"step-content step-hidden\" style=\"text-align: center;\">\r\n                \r\n                <!-- RESULTAT B: Obligaci\u00f3 d'Auditoria Molt 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;\">Tu empresa podr\u00eda estar obligada a auditar<\/h4>\r\n                    <p style=\"font-size: 0.875rem; color: #475569; margin-bottom: 1rem; line-height: 1.5;\">\r\n                        Seg\u00fan los datos del test, tu entidad supera los umbrales de volumen fijados por la <strong>Ley 10\/2024<\/strong>. Para evitar sanciones y garantizar el compliance normativo, es clave planificar y verificar la auditor\u00eda obligatoria de las cuentas.\r\n                    <\/p>\r\n                <\/div>\r\n\r\n                <!-- RESULTAT C: Entitats Especials o Regulades -->\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;\">Podr\u00eda existir obligaci\u00f3n legal por regulaci\u00f3n espec\u00edfica<\/h4>\r\n                    <p style=\"font-size: 0.875rem; color: #475569; margin-bottom: 1rem; line-height: 1.5;\">\r\n                        Como fundaci\u00f3n, entidad de inter\u00e9s p\u00fablico, cooperativa especial o entidad bajo regulaciones financieras y de subvenciones espec\u00edficas, es crucial evaluar los compromisos de control econ\u00f3mico de tu organizaci\u00f3n.\r\n                    <\/p>\r\n                <\/div>\r\n\r\n                <!-- RESULTAT D: No s'identifica obligaci\u00f3 legal directa -->\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 se identifica obligaci\u00f3n legal directa<\/h4>\r\n                    <p style=\"font-size: 0.875rem; color: #475569; margin-bottom: 1rem; line-height: 1.5;\">\r\n                        Es posible que no est\u00e9s legalmente obligado. A\u00fan as\u00ed, realizar una <strong>auditor\u00eda voluntaria<\/strong> te ayudar\u00e1 a aportar m\u00e1xima transparencia, generar confianza bancaria, captar inversores y blindar la seguridad de tu contabilidad.\r\n                    <\/p>\r\n                <\/div>\r\n\r\n                <!-- CENTRE D'ACCIONS -->\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;\">\u00a1Se ha autocompletado el formulario!<\/span>\r\n                            Ya hemos insertado este diagn\u00f3stico en el formulario de contacto de la p\u00e1gina. Solo tienes que rellenar tus datos para enviar la solicitud de estudio.\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>Ir al formulario ahora<\/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                    <!-- BLOC DE BOTONS DE CONTACTE DIRECTE (DESACTIVAT TEMPORALMENT PER EL 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;\">O contacta directamente ahora mismo:<\/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>Consultar por WhatsApp<\/span>\r\n                            <\/button>\r\n\r\n                            <div class=\"grid-2-cols\">\r\n                                <!-- EMAIL -->\r\n                                <button onclick=\"contactEmail()\" style=\"padding: 0.625rem 0.75rem; background-color: #ffffff; border: 1px solid #cbd5e1; border-radius: var(--rounded); color: #334155; font-weight: 600; transition: all 0.2s; display: flex; align-items: center; justify-content: center; gap: 0.5rem; font-size: 0.75rem; cursor: pointer;\">\r\n                                    <svg style=\"width: 15px !important; height: 15px !important; color: #64748b;\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\">\r\n                                        <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M3 8l7.89 5.26a2 2 0 002.22 0L21 8M5 19h14a2 2 0 002-2V7a2 2 0 00-2-2H5a2 2 0 00-2 2v10a2 2 0 002 2z\"><\/path>\r\n                                    <\/svg>\r\n                                    <span>Enviar por Email<\/span>\r\n                                <\/button>\r\n\r\n                                <!-- COPIAR PORTAPAPERS -->\r\n                                <button onclick=\"copyToClipboard()\" style=\"padding: 0.625rem 0.75rem; background-color: #ffffff; border: 1px solid #cbd5e1; border-radius: var(--rounded); color: #334155; font-weight: 600; transition: all 0.2s; display: flex; align-items: center; justify-content: center; gap: 0.5rem; font-size: 0.75rem; cursor: pointer;\">\r\n                                    <span id=\"copy-icon\">\r\n                                        <svg style=\"width: 15px !important; height: 15px !important; color: #64748b;\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" viewBox=\"0 0 24 24\">\r\n                                            <path stroke-linecap=\"round\" stroke-linejoin=\"round\" d=\"M8 5H6a2 2 0 00-2 2v12a2 2 0 002 2h10a2 2 0 002-2v-1M8 5a2 2 0 002 2h2a2 2 0 002-2M8 5a2 2 0 002 2h2a2 2 0 002-2M8 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\">Copiar Resultado<\/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                            \u00a1Resultado copiado al portapapeles correctamente!\r\n                        <\/div>\r\n                    <\/div>\r\n                <\/div>\r\n\r\n                <!-- REINICI -->\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                        Volver a empezar\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    \/* Configuraci\u00f3 de contacte *\/\r\n    const CONFIG = {\r\n        whatsappPhone: \"34600000000\",\r\n        emailAddress: \"info@elteudespatx.com\",\r\n        officeName: \"nuestro despacho de auditores\"\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(`Diagn\u00f3stico de Auditor\u00eda (Ley 10\/2024):\\n${currentFinalMotivation}`);\r\n        }\r\n        const docs = getAccessibleDocuments();\r\n        for (let doc of docs) {\r\n            const externalFormContainer = doc.getElementById('elementor-audit-form') || \r\n                                           doc.querySelector('.elementor-form') ||\r\n                                           doc.getElementById('form-field-message') ||\r\n                                           doc.querySelector('form');\r\n            if (externalFormContainer) {\r\n                externalFormContainer.scrollIntoView({ behavior: 'smooth', block: 'center' });\r\n                const field = externalFormContainer.querySelector('textarea, input[type=\"text\"]');\r\n                if (field && field.focus) {\r\n                    setTimeout(() => field.focus(), 400);\r\n                }\r\n                break;\r\n            }\r\n        }\r\n    }\r\n\r\n    function goToStep(stepIndex) {\r\n        document.querySelectorAll('.audit-widget-wrapper .option-button').forEach(btn => {\r\n            btn.classList.remove('active');\r\n        });\r\n\r\n        document.querySelectorAll('.audit-widget-wrapper .step-content').forEach(element => {\r\n            element.classList.add('step-hidden');\r\n        });\r\n\r\n        const progBarContainer = document.getElementById('progress-bar-container');\r\n        if (stepIndex === 0) {\r\n            progBarContainer.classList.add('hidden');\r\n        } else {\r\n            progBarContainer.classList.remove('hidden');\r\n            const progressPercentage = (stepIndex \/ totalSteps) * 100;\r\n            document.getElementById('progress-bar').style.width = `${progressPercentage}%`;\r\n        }\r\n\r\n        let targetId = `step-${stepIndex}`;\r\n        if (stepIndex === 5) {\r\n            targetId = 'results-container';\r\n            determineFinalResult();\r\n        }\r\n        \r\n        const targetElement = document.getElementById(targetId);\r\n        if (targetElement) {\r\n            targetElement.classList.remove('step-hidden');\r\n        }\r\n        \r\n        currentStep = stepIndex;\r\n    }\r\n\r\n    function saveAnswer(step, description, value) {\r\n        answers[step] = value;\r\n\r\n        const buttons = document.querySelectorAll(`#step-${step} .option-button`);\r\n        if (buttons.length > 0) {\r\n            if (value === true && buttons[0]) buttons[0].classList.add('active');\r\n            if (value === false && buttons[1]) buttons[1].classList.add('active');\r\n        }\r\n\r\n        setTimeout(() => {\r\n            if (step === 1) {\r\n                if (value === true) {\r\n                    goToStep(2); \/\/ SA\/SL -> Anar a Pregunta 2 (Criteris)\r\n                } else {\r\n                    goToStep(4); \/\/ NO SA\/SL -> Anar a Pregunta 4 (Fundaci\u00f3\/Regulaci\u00f3)\r\n                }\r\n            } \r\n            else if (step === 3) {\r\n                if (value === true) {\r\n                    showResultDirect('b'); \/\/ Facturaci\u00f3 >10M -> Obligada a auditar\r\n                } else {\r\n                    showResultDirect('d'); \/\/ Facturaci\u00f3 <=10M -> No s'identifica obligaci\u00f3 directa\r\n                }\r\n            } \r\n            else if (step === 4) {\r\n                if (value === true) {\r\n                    showResultDirect('c'); \/\/ Regulaci\u00f3 espec\u00edfica -> Obligaci\u00f3 per regulaci\u00f3\r\n                } else {\r\n                    showResultDirect('d'); \/\/ No regulaci\u00f3 -> No s'identifica obligaci\u00f3 directa\r\n                }\r\n            }\r\n        }, 250);\r\n    }\r\n\r\n    function updateCheckedCount() {\r\n        const isActiu = document.getElementById('criteri-actiu').checked;\r\n        const isNegoci = document.getElementById('criteri-negoci').checked;\r\n        const isPersonal = document.getElementById('criteri-personal').checked;\r\n\r\n        document.querySelectorAll('.audit-widget-wrapper .checkbox-card').forEach((card) => {\r\n            const checkbox = card.querySelector('input[type=\"checkbox\"]');\r\n            if (checkbox && checkbox.checked) {\r\n                card.style.borderColor = 'var(--accent)';\r\n                card.style.backgroundColor = 'var(--accent-light)';\r\n            } else {\r\n                card.style.borderColor = '#e2e8f0';\r\n                card.style.backgroundColor = '#ffffff';\r\n            }\r\n        });\r\n\r\n        checkedCriteriaCount = [isActiu, isNegoci, isPersonal].filter(Boolean).length;\r\n        \r\n        const countLabel = document.getElementById('selected-count');\r\n        const statusLabel = document.getElementById('criteria-status-text');\r\n        const indicatorBox = document.getElementById('criteria-indicator');\r\n        \r\n        countLabel.textContent = checkedCriteriaCount;\r\n\r\n        if (checkedCriteriaCount >= 2) {\r\n            statusLabel.textContent = \"(Atenci\u00f3n: Superas al menos 2 criterios. Tienes indicios de obligatoriedad)\";\r\n            indicatorBox.style.backgroundColor = '#fef2f2';\r\n            indicatorBox.style.color = '#b91c1c';\r\n            indicatorBox.style.borderColor = '#fca5a5';\r\n            indicatorBox.style.fontWeight = '600';\r\n        } else {\r\n            statusLabel.textContent = \"(Necesitas al menos 2 para la obligatoriedad directa)\";\r\n            indicatorBox.style.backgroundColor = '#f8fafc';\r\n            indicatorBox.style.color = '#64748b';\r\n            indicatorBox.style.borderColor = '#e2e8f0';\r\n            indicatorBox.style.fontWeight = '400';\r\n        }\r\n    }\r\n\r\n    function processStep2() {\r\n        if (checkedCriteriaCount >= 2) {\r\n            answers[2] = true;\r\n            showResultDirect('b'); \/\/ 2 o 3 criteris -> Obligada a auditar\r\n        } else {\r\n            answers[2] = false;\r\n            goToStep(3); \/\/ 0 o 1 criteri -> Anar a Pregunta 3 (10M\u20ac)\r\n        }\r\n    }\r\n\r\n    function showResultDirect(resultType) {\r\n        document.querySelectorAll('.audit-widget-wrapper .step-content').forEach(element => {\r\n            element.classList.add('step-hidden');\r\n        });\r\n\r\n        document.querySelectorAll('.audit-widget-wrapper .result-variant').forEach(el => {\r\n            el.classList.add('hidden');\r\n        });\r\n\r\n        let targetResultId = `result-${resultType}`;\r\n        if (resultType === 'b') {\r\n            currentFinalMotivation = \"Sociedad Mercantil (SA\/SL) que supera los umbrales de volumen generales de la Ley 10\/2024.\";\r\n        } else if (resultType === 'c') {\r\n            currentFinalMotivation = \"Fundaci\u00f3n, entidad de inter\u00e9s p\u00fablico o entidad sujeta a regulaci\u00f3n financiera\/subvenciones espec\u00edfica.\";\r\n        } else if (resultType === 'd') {\r\n            currentFinalMotivation = \"Empresa o entidad que no cumple ning\u00fan criterio de obligatoriedad directa (Se aconseja auditor\u00eda voluntaria).\";\r\n        }\r\n\r\n        document.getElementById(targetResultId).classList.remove('hidden');\r\n        document.getElementById('results-container').classList.remove('step-hidden');\r\n\r\n        const diagText = `Diagn\u00f3stico de Auditor\u00eda (Ley 10\/2024):\\n${currentFinalMotivation}`;\r\n        syncWithExternalForm(diagText);\r\n        setTimeout(() => syncWithExternalForm(diagText), 300);\r\n        setTimeout(() => syncWithExternalForm(diagText), 800);\r\n    }\r\n\r\n    function fillField(field, value) {\r\n        if (!field) return;\r\n        \r\n        try {\r\n            const prototype = field.tagName === 'TEXTAREA' ? window.HTMLTextAreaElement.prototype : window.HTMLInputElement.prototype;\r\n            const valueSetter = Object.getOwnPropertyDescriptor(prototype, \"value\")?.set;\r\n            if (valueSetter) {\r\n                valueSetter.call(field, value);\r\n            } else {\r\n                field.value = value;\r\n            }\r\n        } catch(e) {\r\n            field.value = value;\r\n        }\r\n\r\n        field.dispatchEvent(new Event('input', { bubbles: true }));\r\n        field.dispatchEvent(new Event('change', { bubbles: true }));\r\n        field.dispatchEvent(new Event('keyup', { bubbles: true }));\r\n        field.dispatchEvent(new Event('blur', { bubbles: true }));\r\n\r\n        try {\r\n            if (typeof jQuery !== 'undefined') {\r\n                jQuery(field).val(value).trigger('change').trigger('input');\r\n            }\r\n            if (window.parent && typeof window.parent.jQuery !== 'undefined') {\r\n                window.parent.jQuery(field).val(value).trigger('change').trigger('input');\r\n            }\r\n            if (window.top && typeof window.top.jQuery !== 'undefined') {\r\n                window.top.jQuery(field).val(value).trigger('change').trigger('input');\r\n            }\r\n        } catch (e) {}\r\n    }\r\n\r\n    function syncWithExternalForm(diagnosticText) {\r\n        const docs = getAccessibleDocuments();\r\n        let targetTextarea = null;\r\n\r\n        for (let doc of docs) {\r\n            targetTextarea = doc.getElementById('form-field-message') || \r\n                             doc.getElementById('form-field-diagnostic') || \r\n                             doc.getElementById('form-field-motiu') || \r\n                             doc.getElementById('form-field-diagnostic_auditoria');\r\n            \r\n            if (targetTextarea) break;\r\n\r\n            targetTextarea = doc.querySelector('textarea[id*=\"message\"]') || \r\n                             doc.querySelector('textarea[name*=\"message\"]') ||\r\n                             doc.querySelector('[name=\"form_fields[message]\"]') ||\r\n                             doc.querySelector('textarea[id*=\"diagnostic\"]') ||\r\n                             doc.querySelector('textarea[name*=\"diagnostic\"]');\r\n            \r\n            if (targetTextarea) break;\r\n\r\n            targetTextarea = doc.querySelector('.elementor-form textarea') ||\r\n                             doc.querySelector('.elementor-widget-form textarea');\r\n            \r\n            if (targetTextarea) break;\r\n\r\n            const allTextareas = Array.from(doc.querySelectorAll('textarea'));\r\n            targetTextarea = allTextareas.find(t => t.id !== 'proxy-diagnostic');\r\n\r\n            if (targetTextarea) break;\r\n\r\n            targetTextarea = doc.querySelector('.elementor-form input[name*=\"message\"]') ||\r\n                             doc.querySelector('.elementor-form input[id*=\"message\"]');\r\n                             \r\n            if (targetTextarea) break;\r\n        }\r\n\r\n        if (targetTextarea) {\r\n            fillField(targetTextarea, diagnosticText);\r\n            return true;\r\n        }\r\n        return false;\r\n    }\r\n\r\n    function clearExternalForm() {\r\n        const docs = getAccessibleDocuments();\r\n        for (let doc of docs) {\r\n            const strictlyMappedField = doc.getElementById('form-field-message') || \r\n                                         doc.getElementById('form-field-diagnostic') || \r\n                                         doc.getElementById('form-field-motiu');\r\n            \r\n            if (strictlyMappedField) {\r\n                fillField(strictlyMappedField, \"\");\r\n                return;\r\n            }\r\n\r\n            const elementorTextarea = doc.querySelector('.elementor-form textarea');\r\n            if (elementorTextarea) {\r\n                fillField(elementorTextarea, \"\");\r\n                return;\r\n            }\r\n        }\r\n    }\r\n\r\n    function determineFinalResult() {\r\n        \/\/ Reservat per si s'accedeix directament a l'step 5\r\n    }\r\n\r\n    function contactWhatsApp() {\r\n        const textMessage = `\u00a1Hola! He realizado el test de auditor\u00eda de la Ley 10\/2024 en tu web.\\n\\n` + \r\n                            `*Resultado del diagn\u00f3stico:* \"${currentFinalMotivation}\"\\n\\n` +\r\n                            `Quisiera solicitar asesoramiento profesional de ${CONFIG.officeName} para verificar mi caso concreto. \u00a1Gracias!`;\r\n        \r\n        const url = `https:\/\/wa.me\/${CONFIG.whatsappPhone}?text=${encodeURIComponent(textMessage)}`;\r\n        window.open(url, '_blank');\r\n    }\r\n\r\n    function contactEmail() {\r\n        const subject = `Solicitud de Diagn\u00f3stico - Auditor\u00eda Ley 10\/2024`;\r\n        const bodyText = `Hola,\\n\\n` + \r\n                         `He realizado el test interactivo de diagn\u00f3stico de auditor\u00eda (Ley 10\/2024) con los siguientes detalles:\\n\\n` +\r\n                         `- Resultado: ${currentFinalMotivation}\\n` +\r\n                         `- Fecha de consulta: ${new Date().toLocaleDateString()}\\n\\n` +\r\n                         `Me gustar\u00eda que analizarais este diagn\u00f3stico y me indicarais c\u00f3mo debemos actuar.\\n\\n` +\r\n                         `Mis datos de contacto:\\n` +\r\n                         `- Nombre y apellidos:\\n` +\r\n                         `- Empresa \/ Entidad:\\n` +\r\n                         `- Tel\u00e9fono de contacto:\\n\\n` +\r\n                         `Gracias.`;\r\n\r\n        const mailtoUrl = `mailto:${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 = `INFORME DE AUTODIAGN\u00d3STICO DE AUDITOR\u00cdA (Ley 10\/2024)\\n` +\r\n                           `==================================================\\n` +\r\n                           `* Diagn\u00f3stico: ${currentFinalMotivation}\\n` +\r\n                           `* Fecha del test: ${new Date().toLocaleString()}\\n` +\r\n                           `* Ley de referencia: Ley 10\/2024 de Auditor\u00eda de Cuentas del Estado\\n\\n` +\r\n                           `Atendido por: ${CONFIG.officeName} (${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        document.body.appendChild(tempTextarea);\r\n        tempTextarea.select();\r\n        \r\n        let copySuccessful = false;\r\n        try { copySuccessful = document.execCommand('copy'); } catch (err) {}\r\n        document.body.removeChild(tempTextarea);\r\n\r\n        if (copySuccessful) {\r\n            const toast = document.getElementById('copy-success-toast');\r\n            if (toast) toast.classList.remove('hidden');\r\n            const copyBtnText = document.getElementById('copy-text');\r\n            if (copyBtnText) copyBtnText.textContent = \"\u00a1Copiado!\";\r\n            setTimeout(() => {\r\n                if (copyBtnText) copyBtnText.textContent = \"Copiar Resultado\";\r\n                if (toast) toast.classList.add('hidden');\r\n            }, 3000);\r\n        }\r\n    }\r\n\r\n    function restartDiagnostic() {\r\n        answers = { 1: null, 2: null, 3: null, 4: null };\r\n        checkedCriteriaCount = 0;\r\n        currentFinalMotivation = \"\";\r\n        \r\n        document.getElementById('criteri-actiu').checked = false;\r\n        document.getElementById('criteri-negoci').checked = false;\r\n        document.getElementById('criteri-personal').checked = false;\r\n        updateCheckedCount();\r\n\r\n        clearExternalForm();\r\n        goToStep(0);\r\n    }\r\n<\/script>\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-d36c7c8 e-flex e-con-boxed e-con e-parent\" data-id=\"d36c7c8\" 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-f43c732 elementor-widget elementor-widget-spacer\" data-id=\"f43c732\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"public\" 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-2717fff elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"2717fff\" 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\" 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height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"25.089\" y=\"31.831\"><\/rect><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"40.64\" y=\"28.522\"><\/rect><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"40.64\" y=\"31.831\"><\/rect><rect height=\"2.613\" rx=\"1\" width=\"2.613\" x=\"32.548\" 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\tAuditor\u00eda Sector p\u00fablico\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-2233\" alt=\"auditoria-sector-publico-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\">Disponemos de un equipo especializado en sector p\u00fablico que nos permite dar un servicio t\u00e9cnico y \u00f3ptimo a nuestros clientes:<\/p>\n<ul class=\"service-list\">\n<li>Auditor\u00edas de Entidades y organismos p\u00fablicos bajo NIIF SP.<\/li>\n<li>Auditor\u00edas de gesti\u00f3n de entidades P\u00fablicas.<\/li>\n<li>Informes de Cumplimiento Normativo.<\/li>\n<li>Memorias justificativas de tasas y precios p\u00fablicos.<\/li>\n<li>Estudios actuariales.<\/li>\n<li><strong>Servicios relacionados con subvenciones y ayudas p\u00fablicas:<\/strong>\n<ul class=\"ml-4 mt-2 space-y-1 text-gray-400 text-[11px] list-disc\">\n<li>Asesoramiento en la elaboraci\u00f3n de informes para la obtenci\u00f3n de ayudas p\u00fablicas.<\/li>\n<li>Verificaciones administrativas.<\/li>\n<li>Control financiero, control de oportunidad econ\u00f3mica y control de eficiencia.<\/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 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d=\"M114.263,30.661a1.511,1.511,0,0,0-1.637-1.449c-1.543.142-3.124.215-4.7.216h0c-18.936,0-35.067-10.51-43-16.775a1.5,1.5,0,0,0-1.86,0c-7.93,6.264-24.061,16.774-43,16.775-1.559,0-3.141-.073-4.7-.215a1.512,1.512,0,0,0-1.636,1.449c-1.3,43.1,14.478,70.525,49.65,86.316a1.5,1.5,0,0,0,1.228,0C99.787,101.187,115.563,73.759,114.263,30.661ZM64,113.963C30.933,98.883,15.87,72.9,16.7,32.323c1.126.07,2.257.1,3.377.1,19.125,0,35.4-10.138,43.928-16.7,8.527,6.56,24.806,16.7,43.931,16.7,1.125,0,2.255-.036,3.373-.106C112.131,72.9,97.068,98.883,64,113.963Z\"><\/path><path d=\"M64,41.929A22.071,22.071,0,1,0,86.071,64,22.1,22.1,0,0,0,64,41.929Zm0,41.142A19.071,19.071,0,1,1,83.071,64,19.092,19.092,0,0,1,64,83.071Z\"><\/path><path d=\"M94.637,56.159l-1.75-.06a29.7,29.7,0,0,0-2.87-6.942l1.192-1.277a3.985,3.985,0,0,0-.1-5.558l-5.435-5.436a3.987,3.987,0,0,0-5.558-.1l-1.284,1.2A29.684,29.684,0,0,0,71.9,35.111l-.06-1.748a3.983,3.983,0,0,0-4-3.863H60.157a3.985,3.985,0,0,0-4,3.862l-.06,1.751a29.713,29.713,0,0,0-6.942,2.87L47.88,36.791a3.984,3.984,0,0,0-5.557.1l-5.436,5.435a3.984,3.984,0,0,0-.095,5.558l1.2,1.283A29.742,29.742,0,0,0,35.112,56.1l-1.75.06a3.983,3.983,0,0,0-3.862,4v7.688a3.983,3.983,0,0,0,3.862,4l1.751.06a29.66,29.66,0,0,0,2.87,6.942L36.792,80.12a3.984,3.984,0,0,0,.1,5.558l5.434,5.434a3.985,3.985,0,0,0,5.559.1l1.283-1.2A29.667,29.667,0,0,0,56.1,92.888l.06,1.75a3.985,3.985,0,0,0,4,3.862h7.687a3.983,3.983,0,0,0,4-3.862l.06-1.751a29.7,29.7,0,0,0,6.942-2.87l1.277,1.192a3.984,3.984,0,0,0,5.558-.1l5.434-5.434a3.983,3.983,0,0,0,.1-5.558l-1.2-1.284A29.667,29.667,0,0,0,92.888,71.9l1.749-.06a3.983,3.983,0,0,0,3.863-4V60.156A3.983,3.983,0,0,0,94.637,56.159ZM95.5,67.844a1,1,0,0,1-.966,1l-2.877.1A1.5,1.5,0,0,0,90.248,70.1a26.747,26.747,0,0,1-3.376,8.138,1.5,1.5,0,0,0,.176,1.818l1.968,2.108a1,1,0,0,1-.025,1.39l-5.434,5.434a1,1,0,0,1-1.39.025l-2.1-1.962a1.5,1.5,0,0,0-1.817-.176A26.75,26.75,0,0,1,70.1,90.247a1.5,1.5,0,0,0-1.162,1.409l-.1,2.879a1,1,0,0,1-1,.965H60.157a1,1,0,0,1-1-.966l-.1-2.877A1.5,1.5,0,0,0,57.9,90.248a26.763,26.763,0,0,1-8.139-3.376,1.5,1.5,0,0,0-1.818.176l-2.107,1.968a.994.994,0,0,1-1.389-.025l-5.435-5.434a1,1,0,0,1-.024-1.39l1.961-2.1a1.5,1.5,0,0,0,.176-1.817A26.739,26.739,0,0,1,37.753,70.1a1.5,1.5,0,0,0-1.41-1.161l-2.878-.1a1,1,0,0,1-.965-1V60.156a1,1,0,0,1,.965-1l2.877-.1a1.5,1.5,0,0,0,1.41-1.161,26.716,26.716,0,0,1,3.376-8.138,1.5,1.5,0,0,0-.176-1.818l-1.968-2.108a1,1,0,0,1,.024-1.39l5.436-5.435a1,1,0,0,1,1.389-.024l2.1,1.962a1.5,1.5,0,0,0,1.818.176A26.707,26.707,0,0,1,57.9,37.754a1.5,1.5,0,0,0,1.161-1.41l.1-2.878a1,1,0,0,1,1-.966h7.687a1,1,0,0,1,1,.966l.1,2.876A1.5,1.5,0,0,0,70.1,37.751a26.747,26.747,0,0,1,8.137,3.377,1.5,1.5,0,0,0,1.819-.176l2.108-1.968a1,1,0,0,1,1.39.024l5.434,5.435a1,1,0,0,1,.025,1.39l-1.962,2.1a1.5,1.5,0,0,0-.176,1.817A26.75,26.75,0,0,1,90.247,57.9a1.5,1.5,0,0,0,1.409,1.162l2.878.1h0a1,1,0,0,1,.965,1Z\"><\/path><path 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>En base a los Est\u00e1ndares Internacionales de Auditor\u00eda (ISA), realizamos trabajos de aseguramiento (<em>Assurance<\/em>) sobre informaci\u00f3n utilizada en la toma de decisiones en las empresas. Nuestros profesionales aplican conocimientos y t\u00e9cnicas de auditor\u00eda para elaborar estos tipos de informes: <\/p><ul><li>Cumplimiento de entorno regulador y contractual.<\/li><li>Fiabilidad de la informaci\u00f3n aportada por terceros o a terceros.<\/li><li>Cumplimiento de procedimientos en base a criterios acordados.<\/li><li>Trabajos de procedimientos acordados.<\/li><li>Procedimientos de control interno.<\/li><li>Informaci\u00f3n prospectiva.<\/li><li>Revisiones limitadas de informaci\u00f3n financiera.<\/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\tAssurance ESG\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>Contamos con un equipo multidisciplinar experto en <em>reporting<\/em> y verificaci\u00f3n en informaci\u00f3n corporativa, y en la consistencia y coherencia de la informaci\u00f3n ESG (medioambiental, social y de buen gobierno) con la financiera, que conoce los requerimientos de la normativa internacional, como la Directiva de Reporte de Sostenibilidad Corporativa (CSRD, por sus siglas en ingl\u00e9s), as\u00ed como la normativa local.<\/p><ul><li>Estados de Informaci\u00f3n No Financiera y sobre Informes de Sostenibilidad.<\/li><li>C\u00e1lculos de huella de Carbono y sobre declaraciones de emisiones de gases de efecto invernadero.<\/li><li>Planes de Igualdad (Brecha salarial, cargos directivos\u2026).<\/li><li>Planes de movilidad sostenible.<\/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 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3.231 1.226 7.571-2.005 9.694-3.231 2.125-7.571 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\tConsultor\u00eda Financiera\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>Planes de viabilidad y de negocio.<\/li>\n<li><em>Independent Business Reviews.<\/em><\/li>\n<li>Asesoramiento en deuda y reestructuraciones financieras.<\/li>\n<li>Fusiones y Adquisiciones.<\/li>\n<li>Servicios actuariales.<\/li>\n<li>Servicios de Asesoramiento Financiero.<\/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-2234\" alt=\"consultoria-financiera-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   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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\tOtros Servicios de Consultor\u00eda\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\">Protecci\u00f3n de Datos Personales<\/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>Adecuaci\u00f3n de la Ley 29\/2021 del 28 de octubre cualificada de protecci\u00f3n de datos personales a los sujetos obligados.<\/li><li>Dise\u00f1o e implementaci\u00f3n de medidas t\u00e9cnicas y organizativas en materia de LQPD.<\/li><li>Realizaci\u00f3n de informes de revisi\u00f3n en materia de LQPD.<\/li><li>Planes de acci\u00f3n para implementar recomendaciones en materia de LQPD.<\/li><li>Asesoramiento recurrente en materia de protecci\u00f3n de datos de car\u00e1cter personal.<\/li><li>Apoyo recurrente al Delegado de Protecci\u00f3n de Datos (DPD) interno de los sujetos obligados.<\/li><li>Prestaci\u00f3n de servicios de externalizaci\u00f3n del DPD.<\/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\">Prevenci\u00f3n de Blanqueo de Capitales y Financiaci\u00f3n del Terrorismo (PBC\/FT)<\/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>Adecuaci\u00f3n de la Ley 14\/2017 en materia de PBCFT a los sujetos obligados.<\/li>\n<li>Implementaci\u00f3n de medidas de PBCFT para sujetos obligados.<\/li>\n<li>Realizaci\u00f3n de auditor\u00edas en materia de PBCFT.<\/li>\n<li>Planes de acci\u00f3n para implementar recomendaciones en materia de PBCFT.<\/li>\n<li>Informes de experto externo en materia de PBCFT.<\/li>\n<li>Realizaci\u00f3n de Estudios de Riesgo Individual (ERI).<\/li>\n<li>Asesoramiento al OCIC (\u00d3rgano de Control Interno y Comunicaci\u00f3n) y al Representante ante la UIFAND (Unidad de Inteligencia Financiera de Andorra).<\/li>\n<li>Asesoramiento en el planteamiento y la redacci\u00f3n de declaraciones de operaciones sospechosas.<\/li>\n<li>Formaciones en materia de PBCFT.<\/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\">Informes especiales y requerimientos legales<\/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>Informes de experto independiente sobre aportaciones no dinerarias.<\/li><li>Informes sobre proyectos de fusi\u00f3n o escisi\u00f3n.<\/li><li>Peritajes econ\u00f3micos y financieros.<\/li><li>Informes especiales requeridos por organismos reguladores.<\/li><li>Estudios actuariales.<\/li><li>Manuales de procedimientos.<\/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>Disponemos de Experiencia, Conocimiento, Calidad, Rigor y Confianza para ofrecer los servicios profesionales que el cliente requiera, en un entorno en constante cambio y cada vez m\u00e1s regulado. Auditor\u00eda Externa \u2192 Auditor\u00eda Sector P\u00fablico \u2192 Assurance \u2192 Consultor\u00eda Financiera \u2192 Assurance ESG \u2192 Otros servicios de consultor\u00eda \u2192 Auditor\u00eda Externa De acuerdo con la Ley [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2198,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2224","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/ocps.ad\/es\/wp-json\/wp\/v2\/pages\/2224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ocps.ad\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ocps.ad\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ocps.ad\/es\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ocps.ad\/es\/wp-json\/wp\/v2\/comments?post=2224"}],"version-history":[{"count":7,"href":"https:\/\/ocps.ad\/es\/wp-json\/wp\/v2\/pages\/2224\/revisions"}],"predecessor-version":[{"id":3153,"href":"https:\/\/ocps.ad\/es\/wp-json\/wp\/v2\/pages\/2224\/revisions\/3153"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ocps.ad\/es\/wp-json\/wp\/v2\/media\/2198"}],"wp:attachment":[{"href":"https:\/\/ocps.ad\/es\/wp-json\/wp\/v2\/media?parent=2224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}