The entire mandatory audit will be conducted only by audit organizations, not individual auditors.
Information on the conduct of a mandatory audit will be entered in the Unified Federal Register of information on the facts of the activities of legal entities, indicating information about the audit organization and its opinion on the reliability of the reporting.
The requirements for audit organizations will also be changed. In order to be considered an audit organization, the company must have at least three employees - auditors at the main place of work.
