(Instituto de Censores Jurados de Cuentas de España). Organization established in 1942. Three-piece construction, in bronze gilt with green and white enamels, unmarked, the award shaped like an ornate shield, obverse centrepiece bearing the institute's insignia and framed by laurel leaves, reverse cartouche inscribed "INSTITUTO DE CENSORES JURADOS DE CUENTAS DE ESPAÑA" (Institute of Certified Accountants of Spain), measuring 42.3 mm (w) x 58.5 mm (h) inclusive of its integral ring, intact enamels, on its yellow nylon neck cord incorporating a continuous twisted design, light contact and spotting, near extremely fine.
Footnote: The Institute of Certified Public Accountants of Spain (ICJCE), established in 1942, is a private institution with its own legal personality and full capacity to fulfill its purposes, which brings together the certified public accountants of Spain and the auditing companies of accounts constituted in accordance with the rules established by law. At the same time, it is recognized as a Public Law Corporation, organically linked to the Ministry of Economic Affairs and Digital Transformation. The institution is representative of the auditing professionals and companies that operate in Spain. In addition, the corporation defends the interests of its members and ensures the development and proper functioning of the auditing activity at a national and international level, with a presence in the main auditing organizations, in which it actively participates.