As established in article 27.1 of Insolvency Act 23/2003, of 9 July, an account auditor with five years' professional experience and proven specialisation in the insolvency area may be designated as an insolvency administrator. In addition, any company with at least one exercising lawyer and one account auditor may also be appointed to this position.
Furthermore, to be designated, pursuant to article 27.3 of that Act, it is necessary to be included in a list posted in the dean's office of the competent courts formed by professionals and companies who have declared that they are available to carry out the insolvency administrator functions, their training in the insolvency area and in all cases, their commitment to continue their training in this area.
To that end the respective professional associations will submit, in December of each year, for use on the first day of the next year, the respective lists of persons and companies available. Therefore during the months of September/October each year, the ICJCE (its centralised management means that the member can be designed by the courts outside the territorial scope of the Association) sends a circular regarding the legal area services roster with the requirements and registration system for insolvency administrators and/or judicial experts.
Likewise the professionals and companies not obliged to be members may ask the dean's office to include them in the list, providing documentary evidence of their training and availabiltiy to be designated. This option could be used, for example, by interested companies that are not registered in the ROAC and which have at least one exercising lawyer and one account auditor.
Article 335 of Act 1/2000 of 7 January, regarding the civil code, establishes that when scientici, artistic, technical or practical knowledge is necessary to assess relevant fact ors circumstances in a matter or to acquire certainty regarding such aspects, the litigating parties may, in the cases foreseen in that Act, request the issuing of a report by an expert designated by the court. In addition the parties may contribute to the process expert reports that merit their trust, which is outside the scope of this services roster. To that end, in accordance with article 341 of that Act, in January of each year, professional associations or similar entities must send the respective legal bodies a list of members who are available to act as experts. Thus, every year the ICJCE, through the above circular, sends the respective requirements and information for registration as experts, which is submitted to the legal bodies. This list is also sent to the Tax Authorities, as it is held that the registered parties have an interest in acting as third-party experts within the framework of the assets-checking procedure foreseen in article 135 of General Tax Act 58/2003 of 17 December.
