If your company is obliged to audit its annual accounts and you do not comply with this duty, there is a non-compliance with the duty to deposit the annual accounts with the Commercial Registry.

If, when registering the annual accounts of a company with the Commercial Registry, it is found that the audit document is missing, the corresponding deposit cannot be made until the problem has been rectified.

This means that the company could not make any changes, such as capital increases, sell shares or any other act that must be published in the registry until it has deposited the corresponding audit report with the Mercantile Registry.