decalogo bové montero


Grupo20, a Catalan Forum for reflection, opinion and debate on audit, has recently published its ten guiding principles, signed by the representatives of the 20 medium-sized audit firms that make up the association.

The Grupo20 Decálogo includes the keys to the functioning of the Association, which has more than 25 years of history, alongside recommendations and contributions to promote good practice in the audit sector:

1- Collaboration

Promote collaboration among medium-sized audit firms to advocate measures that contribute to strengthening the profile of the profession.

2- Reflection

Reflect on the current situation in the audit sector in order to propose responses to its needs.

3- Debate

Maintain a debate with business organisations, public institutions, trade unions, the media, educational institutions, professional associations, professional corporations, companies, and other auditors.

4- Opinion

Take an active role in the media and social networks, with the aim of publishing the reflections and opinions of medium-sized auditing firms.

5- Audit

Examine the current regulation of the audit sector and those new legislative proposals that may affect our activity.

6- Quality

Adopt a commitment to quality within medium-sized audit firms and developing a key role in the sector.

7- Transparency

Continuing to strive for transparency of information in the audit sector and the profession.


Advocate a commitment to improvement with civil society to meet the continuing challenges of the new era of economic globalization.

9- Prestige

Highlight the prestige of the profession in order to achieve recognition for our work and the social benefit that we bring to citizens as a group and as individuals and thus strengthen the auditing profession and raise its social recognition.

10 – Dissemination

Increase the number of publications by medium-sized audit firms that contribute to improving the general public’s external perception of auditors.


Grupo20, Forum for Reflection, Debate and Audit Opinion

The Grupo20 is currently made up of twenty medium-sized firms in the Spanish audit sector, which represent 10% of the total turnover of the Spanish market and 40% of the turnover of medium-sized firms.

The Grupo20 association was founded over 25 years ago as a result of the initiative of medium-sized auditing firms that decided to create a Forum for Reflection, Debate and Opinion on audit-related aspects, on their role in society and, in general, on everything related to the transparency of economic and financial information.


Grupo20 is currently made up of Alexandre Folch (AFP), Joaquín Martín (AUDALIA NEXIA), Noelia Acosta (AUDIAXIS AUDITORS), Lluís E. Guerra (AUDITIA), David Ragel (AUDITSIS), Miguel Ángel Catalán (AUREN), Josep Serra (BOVÉ MONTERO), Ferran Busquet (BUSQUET ECONOMISTES AUDITORS), Xavier Castellà (CASTELLÀ AUDITORS CONSULTORS), Rafael Redondo (CORTÉS Y ASOCIADOS AUDITORES), Miquel Hernández (CORTÉS & PÉREZ AUDITORES Y ASESORES ASOCIADOS), Pere Ruiz (FAURA-CASAS), Gonçal Fàbregas (FORWARD ECONOMICS), Enric Paredes (GPM AUDITORS ASSOCIATS), Mercè Martí (KRESTON IBERAUDIT), Joan Siurana (MOORE ADDVERIS), Joan Camps (UNIAUDIT OLIVER CAMPS), Josep Suades (PLETA AUDITORES), Ramon Riera (VIR AUDIT) y Lluís Vidiella (VIDIELLA ROSA).