New criteria for mandatory audit:
- revenue — from 800 million rubles;
- assets of the balance sheet — from 400 million rubles.
Also, there is a clarification that establishes a mandatory audit of funds if they received property and cash in the previous year in the amount of more than 3 million rubles.
In the new version of the mandatory audit list, there is no mention of organizations that have the legal form of a joint-stock company.
The law comes into force on January 1, 2021.
