54. Accountant fees and services

The details of the fees for the services contracted by the companies of the BBVA Group in 2011 with their respective auditors and other audit companies are as follows:

Fees for Audits Conducted	Millions of Euros
	2011
Audits of the companies audited by firms belonging to the Deloitte worldwide organization and other reports related with the audit	17.6
Other reports required pursuant to applicable legislation and tax regulations issued by the national supervisory bodies of the countries in which the Group operates, reviewed by firms belonging to the Deloitte worldwide organization	3.5
Fees for audits conducted by other firms	-

In 2011, other companies in the BBVA Group contracted other services (other than audits) as follows:

Other Services Contracted	Millions of Euros
	2011
Firms belonging to the Deloitte worldwide organization	3.4
Other firms	18.5

(*) Including €908 thousand related to fees for tax services.

The services provided by our auditors meet the independence requirements established under Law 44/2002, of 22 November 2002, on Measures Reforming the Financial System and by the Sarbanes-Oxley Act of 2002 adopted by the Securities and Exchange Commission (SEC); accordingly they did not include the performance of any work that is incompatible with the auditing function.