However, before the new commercial code is enacted, there is no requirement for companies other than entities whose shares are publicly traded to have their financial statements audited.
Sin embargo, antes de que se promulgue el nuevo código de comercio las empresas, salvo las entidades cuyas acciones se coticen en bolsa, no estarán obligadas a auditar sus estados financieros.
Translate the following text into Spanish:
"However, before the new commercial code is enacted, there is no requirement for companies other than entities whose shares are publicly traded to have their financial statements audited."
Sin embargo, antes de que se promulgue el nuevo código de comercio las empresas, salvo las entidades cuyas acciones se coticen en bolsa, no estarán obligadas a auditar sus estados financieros.