Other provisions. Ministry of Economy, Trade and Enterprise.

Resolution of 16 July 2026, of the Institute of Accounting and Auditing of Accounts, by which the Technical Auditing Standard is submitted for public information, resulting from the adaptation of the International Standards on Auditing for its application in Spain, Going Concern, ISA-ES 570 (Revised 2024) as well as the concordance modifications from this standard that affect other ISAs-ES.