Audit of financial statements 2026

The beginning of the summer is the perfect time to plan the audit of financial statements for ongoing financial year. 

Demand for audit services typically rises sharply toward the end of the year. An early start will allow you to agree on a convenient schedule with your auditor and secure more favorable commercial terms.

Who is required to conduct an audit?

The mandatory audit in 2026 must be completed by companies that meet one of the following criteria:

• taxable income for 2025 > 800 million rubles;
• the amount of assets in the balance sheet as of the end of 2025 > 400 million rubles.

Failure to conduct a mandatory audit is sanctioned with administrative fines for the organization and its executives.

Companies that may but have not yet reached the listed indicators can conduct an initiative audit – it helps to identify and correct accounting errors in advance, as well as receive professional advice from experienced auditors.

Audit with Bellerage

Our approach to conducting an audit goes beyond formal procedures. We strive to dive deep into our Clients’ business activities.

As a result of an audit with Bellerage, you will receive not only an audit opinion, but also a report with recommendations that help minimize financial, tax, administrative, and other risks — both in the current period and in the future.

We take a flexible approach to designing the audit plan. In addition to mandatory audit procedures, we can include a deeper review of high-risk areas — as well as areas that are of particular interest to you.

Detailed information about our audit services can be found on our website. 

Please do not hesitate to contact us if you have any questions.