The audited Annual Accounts must be presented when at least two of the following three requirements are met during two consecutive years:
1. Total items of Assets greater than € 2,850,000.
2. Net Amount of the annual business figure of more than € 5,700,000.
3. Average Personnel during the exercise exceeding 50 workers.
When, during an exercise, it receives subsidies or grants charged to the budgets of Public Administrations or European Union funds amounting to more than 600,000 euros.
When the subsidy granted by a public or private entity regulates in its bases the obligation to audit it.