R&D&I PROJECTS TECHNICAL/ACCOUNTING ASSESSMENT

ACERTA carries out different types of Technical Evaluations, both to determine the nature of R&D&I projects and to establish the technical coherence of the associated expenses.

ROAC Report
• Report issued by an Accountant registered in the Official Registry of Auditors (ROAC) and trained by ACERTA.
• The report includes the review of the expenses of the different annuities, by means of an on-site audit or by reviewing the documentation provided by the company, as well as the confirmation of the expenses justified and accrued by the company during the evaluated execution period.

TECHNICAL Report
• Report made by a Technical Expert trained by ACERTA, which includes the scope of the R&D&I project, the objectives, the determination of the novelty (review of the nature of the project duly justified according to the definitions established in the normative documents) and the state of the art of the project at the time of execution.
• The reference legislation will be the corresponding one for each project. For example: Foral Regime of Navarre, etc.
• The report incorporates a document justifying the technical competence of the expert.

TECHNICAL-ECONOMIC Report
TECHNICAL report as explained in the previous point, which also informs on the determination and adequacy of expenses incurred in R&D&I activities in the required and executed annuity, as well as deviations from the budget.
• Carried out by a Technical Expert trained by ACERTA, which includes the scope of the R&D&I project, the objectives, the determination of the novelty (review of the nature of the project duly justified in accordance with the definitions established in the normative documents) and the state of the art of the project at the time of execution.
• The reference legislation will be the corresponding one for each project. For example: Foral Regime of Navarre, etc.
• The report incorporates a document justifying the technical competence of the expert.

ROAC TECHNICAL-ECONOMIC Report
ECONOMIC TECHNICAL Report made by a Technical Expert trained by ACERTA, as explained in the previous point.
• More report issued by an Accountant registered in the Official Registry of Account Auditors (ROAC) and trained by ACERTA, as explained for this type of reports.

Technical-Economic Report
• Any of the variants of the previous reports may be applied to projects which, due to their nature or the number of lines of innovation, cannot be certified in accordance with RD 1432/2003.


NOTE: These reports are not covered by ENAC accreditation. Projects on which any of these reports are issued cannot be certified subsequently by ACERTA.

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