Full article by Luis Huerta in the Diario LA LEY newspaper on “restating and correction of annual accounts”
January 7, 2015 - Diario LA LEYExtensive reflection by our lawyer, Luis Huerta, in this prestigious legal journal, which provides a thorough analysis of the distinction between “restating” and “correction” of the annual accounts and their implications for the liability of company directors under Article 367.1 of the Capital Companies Act.