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  • Audit report is not a part of bookkeeping accounts too
    Audit report is not a part of bookkeeping accounts too. Nevertheless it doesn’t cancel either the obligation to perform an audit for definite organizations or the obligation of these organizations to publish the audit report with the bookkeeping (financial) accounts if such publication is compulsory.
    For your information.

    The list of cases when audit performance is compulsory is stated by Part 1 Clause 5 of the Federal Law of December 30, 2008 No. 307-ФЗ "On Audit activity”.

    In particular audit is compulsory if

    • A company has business legal structure of public limited company (PLC);
    • Capital issues of the company are admitted to circulation on the stock exchange trading and (or) other market operators at the capital issues market;
    • The value of sales (disposal of goods, work operation, servicing) proceeds of the company (ex. Government and municipal unitary enterprises, agricultural cooperatives, associations of these cooperatives) exceeds 400 million rubles for the previous reported year or the total assets of the bookkeeping balance as on the end of the previous reported year exceeds 60 million rubles.

    As far as is concerned the filing of the audit report with the bookkeeping accounts to the statistical and tax authorities, this requirement is not set.
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