The Ministry of Finance published the List of cases of mandatory audit (Information message of the Ministry of Finance of Russia No. IS-audit-69 of 11.01.2024).
In the List, cases of mandatory audit are combined into two groups: based on federal laws and based on Federal Law No. 307-FZ of 30.12.2008 On Auditing Activities.
The Ministry of Finance notes that cases of mandatory audit of financial statements for 2023 have not changed significantly compared to the 2022 year.
A mandatory audit is carried out by an audit organization included in the register. The auditor’s report must be ready by December 31 following the reporting year.
The audit report and the annual financial statements must be submitted to the Federal Tax Service in electronic form. The audit report, which is not yet ready at this time, must be submitted no later than 10 working days from the date of its signing but no later than December 31.
Information about the audit report must be posted on the special web portal Federal Resource no later than three working days after signing.
The Ministry of Finance notes that cases of mandatory audit of financial statements for 2023 have not changed significantly compared to the 2022 year.
A mandatory audit is carried out by an audit organization included in the register. The auditor’s report must be ready by December 31 following the reporting year.
The audit report and the annual financial statements must be submitted to the Federal Tax Service in electronic form. The audit report, which is not yet ready at this time, must be submitted no later than 10 working days from the date of its signing but no later than December 31.
Information about the audit report must be posted on the special web portal Federal Resource no later than three working days after signing.
