Compulsory audit 2015: criteria
It is enough to satisfy one of the following requirements, so that the mandatory audit is necessary:
The firm is registered in the form of a joint-stock company, and the fact of publicity is not important. The condition is partly new - mandatory audit in 2014 and in previous periods was not required for closed joint stock companies. Since 2015, a mandatory audit of the company is necessary. That is, joint stock companies that have not yet re-registered and retained in the name "closed" must undergo a mandatory audit of the annual accounts.
The commercial enterprise received in the previous year the revenue of over 400,000 thousand rubles. Or had the balance assets over 60 000 thousand rubles.
The enterprise publishes consolidated financial reporting.
Securities of the firm participate in organized trades.
Objects of compulsory audit - enterprises that conduct specific types of activities: banking, clearing, insurance and some others. Compulsory audit is required for organizations that are participants (professional) of the securities market, investment and other funds. Thus, charity funds must conduct mandatory audit.
In other situations provided for by law.
Is mandatory audit of NGOs, "foreigners" and small businesses necessary?
Mandatory audit concerns: non-profit organizations - state-owned companies (the auditor is selected by an open tender), NGOs with the functions of foreign agents, structural (non-governmental) non-profit foreign organizations. In the general case, firms with foreign capital participation are not subject to mandatory audit. Unless, of course, they are registered in the form of a joint-stock company, they do not expose securities to organized trades or do not correspond to other established grounds. If a small business entity does not engage in the activities specified in clause 5, it works in the form of an LLC, it must not be an obligatory audit. The requirements of paragraph 2 for the MP are not relevant - by definition, small businesses can not receive revenues of more than 400,000 thousand rubles. However, it is impossible to avoid compulsory audit of small enterprises registered in the form of joint-stock companies.
Do you need a mandatory audit of FSUE?
As for municipal (MUE), and for state unitary enterprises (GUP), compulsory audit is conducted only in those cases that are determined by the owner of the property. Select the contractor for a mandatory audit of the PMU can only on the basis of an open competition.
Do you need a mandatory audit for Builders?
In accordance with the letter of the law, compulsory auditing to builders is necessary. This follows from their obligation to present any auditor's report to the person applying for the previous financial year.
Your advantages from cooperation with Dinas-Audit
Proceeding from the set tasks, our specialists will conduct an obligatory audit of your organization at a highly professional level. In our asset: a comprehensive long-term experience, an effectively functioning internal control service, an assessment of the quality of our work by the Moscow Audit Chamber. You can be sure that the services will be rendered qualitatively and quickly. The audit report on financial reporting for 2014 must be submitted by economic entities to statistical agencies by December 31, 1515. The audit report and written information (report of the auditor) formed by our expert on the results of the audit will help not only fulfill the requirements of the legislation, but also avoid administrative fines. The recommendations issued by the auditor to eliminate distortions in the reporting will help to increase the efficiency of the work of its own accounting service.