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Mandatory audit
Mandatory audit is carried out in the following cases::
1) if the organization has the legal form of a joint-stock company;
(as amended by the Federal law of 01.12.2014 N 403-FZ)
2) if the securities of the organization are admitted to the organized trading;
(as amended by Federal law of 21.11.2011 No. 327-FZ, dated 01.12.2014 No. 403-FZ)
3) if the organization is a credit organization, credit Bureau, an organization that is a professional participant in the securities market, an insurance organization, a clearing organization, a mutual insurance company, a trade organizer, a non-state pension or other Fund, a joint-stock investment Fund, a management company of a joint-stock investment Fund, a mutual investment Fund or a non-state pension Fund (except for state off-budget funds);
(as amended by the Federal law of 21.11.2011 N 327-FZ)
4) if the revenue from the sale of products (sale of goods, performing works, rendering services) organizations (excluding public authorities, local governments, state and municipal institutions, state and municipal unitary enterprises, agricultural cooperatives, unions of these cooperatives) during the preceding fiscal year exceeds 400 million rubles or amount of assets of the balance sheet as at the end of the preceding accounting year exceeds 60 million rubles;
5) if the organization (except for public authority, local government, state off-budget Fund, and also public and municipal institution) represents and (or) discloses annual summary (consolidated) accounting (financial) statements;
(as amended by the Federal law of 03.07.2016 N 262-FZ)
6) in other cases established by Federal laws.

The results of the mandatory audit are:
- Confirmation of compliance of the annual financial statements of the company with the current legislation;
- Issuance of an audit report;
- Auditor's report for management, containing recommendations on elimination of errors in accounting.

For the best quality of accounting and reporting during the calendar year, we recommend a phased audit:
• by half-year (for 6 months and for the year as a whole);
• for 9 months and for the year as a whole.

According to the results of each stage, the auditor's report is issued, and the final audit of the year as a whole is also issued an audit report.

The high level of qualification of our auditors combined with a successful 17-year experience is a guarantee of the quality of our services and the stability of our Clients ' business!
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