Audit of financial statements 2023 | News - bellerage.com

Audit of financial statements 2023

The beginning of summer is the best time to plan the audit of financial statements for ongoing financial year. At the end of the year, the demand for audit procedures increases, so an early start will allow you to agree on a convenient schedule with the auditor and get you a better offer.

Who needs to conduct an audit?

The mandatory audit for 2023 must be completed by companies that meet one of the following criteria:

  • taxable income for 2022 >800 million rubles;
  • the amount of assets in the balance sheet as of the end of 2022 >400 million rubles.

In addition, an audit is also mandatory for:

  • public joint-stock companies;
  • organizations performing the function of a foreign agent;
  • banks, credit organizations, insurance companies and others.

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.

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