Strategic organizations are financial companies and federal unitary enterprises that are strategically important for the military-industrial complex and the country’s security and organizations included in the consolidated register of organizations of the military-industrial complex.
Starting with the reporting for 2023, only organizations that are not controlled by a foreign citizen, legal entity, a stateless person, or an international company will be able to conduct an audit of such companies. The director of an audit organization must also have only one citizenship — Russian.
The selected auditors will not be able to attract foreign auditors to help and companies that do not meet the requirements mentioned above.