External audit

External audit

TheLaw 4/2008, of 24 April of the Third Book of the Civil Code of Catalonia, provides for the regulation of the activities of Catalan non-profit entities, such as the Federation.
It requires an internal operation that follows the principles of good management and transparency.
Specifically, the law speaks of the duty to give transparency to the annual accounts that is imposed on associations declared of public utility.

The concept of transparency means:
  • Clarity in everything the Federation does or does not do.
  • The quality that allows everyone who interacts with it to know and discover the functioning and identity of the entity.
Complying with these prefects, you can consult the last External Audit, which in a mandatory way, as indicated by the Statutes of the Federation itself, has been carried out annually.