Legal notice
Last updated: 23 October 2026
1. Website owner information
In compliance with Article 10 of Law 34/2002 of 11 July on Information Society Services and Electronic Commerce (the “LSSI”), users are informed of the following:
Owner: AUDALIA AUDITORES, S.L. (hereinafter, “Audalia”).
Tax ID (NIF): B-78048097.
Registered office: Paseo de la Castellana, 91, 14th floor, 28046 Madrid (Spain).
Registry details: Madrid Commercial Registry, volume 43,217, folio 4, sheet M-279938.
Professional authorisation: registered in the Official Register of Auditors (ROAC) of the Spanish Accounting and Audit Institute (ICAC) under number S0200.
Email: contacto@audaliaauditores.es.
The owner of the website and the party responsible for it in all respects is Audalia. Audalia uses it by virtue of its status as an associated firm of Baker Tilly in Spain and an independent member of the Baker Tilly International network.
2. Purpose and acceptance
This Legal Notice governs access to and use of the Website by any person who visits it (hereinafter, the “User”). Access to the Website is free of charge and does not require registration. Only professional services contracted separately, where applicable, are paid for.
Browsing the Website implies knowledge and acceptance of this Legal Notice in the version published at the time of access. Certain services, such as the forms, the virtual assistant or the meeting scheduler, may also be governed by specific conditions and by the Privacy Policy, which will prevail on whatever is specific to them.
3. Terms of use
The User undertakes to make diligent and lawful use of the Website and its contents, in accordance with the law, good faith, morality and public order. In particular, and by way of example, the User shall refrain from:
a) using the Website for unlawful purposes or in a way that harms the rights and interests of third parties;
b) damaging, disabling or overloading the systems of Audalia, its providers or third parties, or introducing viruses or any malicious code;
c) attempting to gain unauthorised access to restricted areas, systems or data of Audalia, other users or third parties;
d) providing in the forms or in the virtual assistant false data, third-party data without their authorisation, or confidential information that is not necessary to handle the enquiry;
e) using the virtual assistant to obtain unlawful content, bypass its safeguards or extract its answers or configuration in bulk;
f) reproducing, distributing, publicly communicating or transforming the contents, except where permitted by law or by this Legal Notice;
g) removing or altering intellectual or industrial property notices and technical protection devices.
Audalia may restrict access for Users who breach these conditions. It may also cooperate with the competent authorities when it becomes aware of conduct that is allegedly unlawful.
4. Nature of the contents: no advice and no engagement relationship
The contents of the Website are exclusively informative and general in nature. This includes service descriptions, frequently asked questions, blog articles, videos and the virtual assistant’s answers. They do not constitute professional advice, an audit opinion or a valuation report, and should not be relied on as the sole basis for decisions without a specific analysis of the case.
Blog articles reflect the views of their authors at the date of publication. They may become outdated due to later regulatory or interpretative changes.
Submitting a form, chatting with the virtual assistant or booking a meeting does not create a professional relationship or oblige Audalia to accept an engagement. Any engagement is subject to several prior requirements:
the independence and incompatibility analysis required by Law 22/2015 of 20 July on Statutory Audit and, where applicable, by Regulation (EU) No 537/2014;
internal client acceptance procedures;
the due diligence obligations of Law 10/2010 of 28 April on the prevention of money laundering and terrorist financing;
the signing of the relevant proposal, engagement letter or audit contract.
5. Virtual assistant with artificial intelligence
The Website includes a virtual assistant based on artificial intelligence. In accordance with Article 50 of Regulation (EU) 2024/1689 on Artificial Intelligence, the User is informed that, when using it, they are interacting with an AI system and not with a person.
The sole purpose of the assistant is to guide the User to the appropriate service line and to facilitate contact with the professional team. Its answers are generated automatically and may contain errors, omissions or inaccuracies. They do not replace professional judgement and are not binding on Audalia.
We recommend not entering special categories of data, confidential information or trade secrets into the assistant. The processing of data provided through the assistant is governed by the Privacy Policy.
6. Forms, meeting scheduler and third-party services
Meeting bookings are managed through Microsoft Bookings and generate a Microsoft Teams meeting. Videos are hosted on the Wistia platform, and an external link to Google Maps is provided to check the office location. These services are provided by third parties and are governed by their own terms and privacy policies. Where applicable, this is explained in the Privacy Policy and in the Cookie Policy.
7. Intellectual and industrial property
All contents of the Website, including texts, articles, photographs, videos, graphics, logos, design, structure, source code and databases, are owned by Audalia or by third parties who have authorised their use. They are protected by Royal Legislative Decree 1/1996 of 12 April approving the consolidated text of the Intellectual Property Act (TRLPI) and by Law 17/2001 of 7 December on Trade Marks.
The name “Baker Tilly” and its logos are trade marks of Baker Tilly International Limited and are used under licence, by virtue of Audalia’s status as an associated firm of Baker Tilly in Spain and an independent member of the Baker Tilly International network. The name and distinctive signs “Audalia” are owned by Audalia.
The temporary reproduction technically necessary to view the Website (Article 31 TRLPI) and the quotation of excerpts with indication of the source and a link to the Website (Article 32 TRLPI) are permitted. Any other use, in whole or in part, is prohibited without Audalia’s prior written authorisation. Access to the Website does not imply any licence over these rights.
8. Membership of the Baker Tilly network
Audalia is an associated firm of Baker Tilly in Spain and an independent member of the Baker Tilly International network. Under the association agreement signed with Baker Tilly Iberia, it is entitled to use in full the Baker Tilly brand, name and corporate identity in presenting its services, including this Website.
Audalia is a separate and independent legal entity, both from the Baker Tilly companies in Spain and from Baker Tilly International Limited, a company incorporated in England that does not provide professional services to clients. Audalia is not the agent or representative of any of them and is not authorised to bind them, nor are they authorised to bind Audalia. None of them is liable for the acts or omissions of the others.
The services offered through this Website are provided and invoiced exclusively by Audalia, unless the proposal or engagement letter expressly states another entity. Audalia’s annual transparency report is available at Transparency reports (in Spanish).
9. Liability
Audalia adopts reasonable technical and organisational measures, in accordance with the state of the art, to ensure the proper functioning of the Website and the absence of harmful elements. However, to the extent permitted by law, Audalia does not guarantee uninterrupted availability of the Website. Nor is it liable for damage arising from interruptions, technical failures, disconnections or interference by third parties beyond its control, or for the use the User makes of the contents contrary to sections 3 and 4.
Audalia may temporarily suspend access to the Website for maintenance, updating or improvement and, where possible, will give advance notice.
Nothing in this Legal Notice excludes or limits Audalia’s liability in cases where it cannot be excluded by law, such as wilful misconduct, gross negligence or the guarantees that consumer protection legislation grants as mandatory.
The User shall be liable for any loss or damage suffered by Audalia or third parties as a result of breaching this Legal Notice.
10. Links
Links to third-party sites are provided solely to facilitate information for the User. Their inclusion does not imply approval of their contents or any relationship with their owners. In accordance with Article 17 LSSI, Audalia shall not be liable for such contents unless it has actual knowledge of their unlawfulness and fails to act diligently to remove or disable the link. Any content or link that is allegedly unlawful may be reported to compliance@audaliaauditores.es.
Anyone wishing to link to the Website must do so to its home page or to specific pages, without reproducing its contents or suggesting a relationship with Audalia or Baker Tilly that does not exist.
11. Personal data protection
Personal data provided through the Website is processed in accordance with Regulation (EU) 2016/679 (GDPR) and Organic Law 3/2018 of 5 December on Personal Data Protection and the guarantee of digital rights (LOPDGDD). Information on the controller, purposes, legal bases, recipients, international transfers, retention periods and the exercise of rights is set out in the Privacy Policy.
12. Cookies
The Website uses cookies and similar technologies under Article 22.2 LSSI. Non-essential cookies are installed only with the User’s consent, which the User can configure or withdraw at any time. Full information is available in the Cookie Policy.
13. Commercial communications
In accordance with Article 21 LSSI, Audalia will send commercial communications by electronic means only to those who have requested or expressly authorised them, by means of a specific box that is not pre-ticked, or where there is a prior contractual relationship under the terms provided by law. The User may object at any time, easily and free of charge, through the link included in each communication or by writing to compliance@audaliaauditores.es.
14. Internal reporting channel
In accordance with Law 2/2023 of 20 February regulating the protection of persons who report regulatory infringements and the fight against corruption, Audalia has an Internal Information System available at https://www.bakertilly.es/canal-etico-de-denuncias-informaciones-y-comunicaciones
15. Applicable professional regulations
Audalia’s statutory audit activity is governed mainly by:
Law 22/2015 of 20 July on Statutory Audit;
its implementing Regulation, approved by Royal Decree 2/2021 of 12 January;
the International Standards on Auditing adapted for application in Spain (NIA-ES) and other technical standards published by the ICAC;
in the case of public-interest entities, Regulation (EU) No 537/2014.
16. Amendments and validity
Audalia may amend this Legal Notice to adapt it to regulatory, technical or service changes. The version in force will be the one published on the Website, indicating the date of its last update.
17. Partial invalidity and non-waiver
If any clause is declared null or unenforceable, only that provision will be affected, and the rest of the Legal Notice will remain in force. Audalia’s failure to demand compliance with a provision does not constitute a waiver of the right to do so in the future.
18. Governing law and jurisdiction
This Legal Notice is governed by Spanish law.
If the User acts as a business or professional, the parties submit, waiving any other jurisdiction, to the Courts and Tribunals of the city of Madrid.
If the User is a consumer, the courts of the User’s place of residence shall have jurisdiction, in accordance with consumer protection legislation. Consumer Users may also use the out-of-court dispute resolution systems provided for in Law 7/2017 of 2 November.
