Where to submit the audit report for the year. Mandatory audit of the current year

Look at the new rules under which a mandatory audit for LLCs is carried out in 2017, the new criteria for 2017, in what cases it is carried out, as well as new fines for companies. Check whether your company falls under them, and if so, what is the deadline for reporting the audit.

We have prepared simple and clear answers to these questions for you, collecting all last news regarding the mandatory audit of companies, and also identified what opportunities exist to help companies save on audits in 2017.

What new will happen in 2017 with auditing, have the criteria for mandatory audit of companies changed?

In accordance with the current legislation of the Russian Federation, in 2017 a number of companies are subject to mandatory audits. Criteria mandatory audit in 2017 have not undergone significant changes, but the form of the auditor's report has changed significantly. These innovations will bring additional expenses both for accountants and general directors companies and for the auditors themselves.

The main changes relate to both the form of the auditor's report and its content. Mandatory auditing from January 1, 2017 it became more strict, but at the same time more open. Changing the form of the audit report has led to it becoming more transparent, but on the other hand more labor-intensive, which cannot but affect the cost of the audit.

The audit must be based on reliable accounting and tax reporting, as well as confirm the transparency of accounting and tax accounting, meet the criteria set by law Russian Federation, and is issued in a form approved by law.

Let's look at which companies fall under mandatory audit in 2017 and criteria, by which these companies are selected.

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Criteria for mandatory audit in 2017

There are a number of criteria for conducting a mandatory audit in 2017. An audit must be carried out if at least one of these criteria is met. Mandatory audit is carried out in the following cases:

Thus, 2017 criteria for mandatory audit do not differ from the 2016 criteria.

When and where to submit a mandatory audit report in 2017

If a company falls under criteria for mandatory audit in 2017, then it is obliged to provide Rosstat with a conclusion on this inspection. As a rule, the conclusion is sent along with the package financial statements, however, this can be done separately within ten working days, starting from the next day of the date specified in the conclusion, but no later than December 31 of the year following the reporting one.

Features of mandatory audit in 2017

Since January 1, 2017, mandatory parameters 30 have been introduced in Russia international standards audit (ISA), according to the order of the Ministry of Finance of the Russian Federation dated October 24, 2016 No. 192n. Additionally, by Order of the Ministry of Finance dated November 9, 2016 No. 207n, 18 new auditing standards were approved. Overall, auditing has become more transparent and in line with international standards, but is more cumbersome and therefore more expensive. Mandatory audit for LLC in 2017 in accordance with the requirements of the ISA, it will require an increased volume of data provided by the company’s accounting department, but at the same time, the transparency and publicity of the audit results will increase.

Opportunity to reduce costs for statutory audits in 2017

Introduction new form auditor's report and new auditing standards will seriously affect the company's costs for statutory audit, because will require a significant increase in the workload both on the accountant and financial management of the company, and on the auditors, which will certainly lead to an increase in audit costs. However, for a number of companies the government left legal way do not apply the auditing standards that have come into force. Thus, if the audit agreement was concluded before January 1, 2017, then the audit can be carried out according to 2016 standards, thereby allowing companies to defer cost increases for mandatory audit in 2017 for at least one year.

Fines for failure to submit an audit report on time or for failure to conduct a mandatory audit in 2017

If a company did not take care of conducting a mandatory audit in 2017 on time, or did not submit the conclusion of this audit on time, it may be fined. The fines in force in 2017 are very significant. So the manager (official) will be punished in the amount of 10,000 to 20,000 rubles, and the organization itself - from 20,000 to 700,000 rubles.

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Accounting in an organization is an important system that allows owners and managers to quickly obtain data on the state of affairs at the enterprise. No one doubts that the data in this system must be correct and up to date. That is why an audit of financial statements is provided.

Mandatory audit

In cases established by law, such verification of financial statements is mandatory. Mandatory audit of an enterprise's financial statements is provided, for example, for open joint stock companies, banks, exchanges, insurance companies, as well as for companies whose revenue for the previous reporting year amounted to more than 400 million rubles. or the amount of assets on the balance sheet as of the end of the year preceding the reporting year is more than 60 million rubles. These are the requirements of Art. 5 of Federal Law No. 307-FZ of December 30, 2008 “On Auditing Activities”. In other cases, verification of reporting is optional, but desirable. The main purpose of a reporting audit is to confirm its reliability.

Objectives of the audit of financial statements

In the process of auditing the financial statements of an enterprise, the auditor must solve the following tasks:

1. Assessing the correctness of the composition and content of the enterprise reporting forms themselves.
2. Assessment of compliance and interconnection of reporting indicators.
3. Assessing the correctness and compliance of the methods used in the organization accounting and taxation current legislation.
4. Assessing the correctness of the formation of consolidated reporting.

As a rule, to perform these tasks, the auditor will need a balance sheet, profit and loss statement, and cash flow statement for verification. Money, Statement of Changes in Equity, Appendix to balance sheet, report on the intended use of funds received, explanatory note. The auditor will also request balance sheets, main book. As a result, the auditor must answer the question of whether the financial statements are reliable and whether the methodology for their preparation complies with legal requirements.

Main stages of financial statements audit

As part of an audit of financial statements, a specialist auditor goes through the following mandatory stages.

Preparatory or introductory stage of verification. At this stage, the auditor gets acquainted with the company, gets the maximum full information about the company's activities. At this stage of the audit, the auditor studies the regional and industry characteristics of the company, the degree of automation of accounting processes, financial obligations company, organization system internal control.

Audit planning is the second stage of an accounting audit. This is a significant verification stage both in terms of time and the volume of work performed. It is at this stage that an inspection schedule is drawn up, inspection areas are specified in detail, a group of specialists participating in the inspection is formed, and the areas to be inspected are agreed upon with the company. This stage is described in detail in clause 9 of standard No. 3 “Audit Planning”, approved. Decree of the Government of the Russian Federation dated September 23, 2002 N 696. Based on the plan, an audit program is formed. In the future, as necessary, during the inspection itself, the plan and program can be revised.

The third stage is the actual audit itself. At this stage, the collection, assessment and analysis of facts relating to the company’s activities take place. The audit is carried out on the basis of federal and international standards. The following procedures are used in the process of auditing financial statements:

Well, at the fourth final stage, the results of the audit of the enterprise’s financial statements are summed up and audit report, in which the auditor expresses his professional opinion on the reliability of the financial statements with the calculation of the level of materiality.

An audit is a review of accounting (financial) statements conducted by an independent auditor, the purpose of which is to determine how reliable these statements are. In some cases, the audit must be carried out in mandatory, and not just at the request of the organizations themselves. In this article we will look at in which case an audit is mandatory, what its criteria are in 2017, and what sanctions may follow if an organization ignores a mandatory audit.

Statutory audit 2017

Mandatory audits are carried out annually. Its results are reflected in the auditor's report - official document, intended for users of audited accounting (financial) statements. Deadlines for mandatory audits are not established by law and are determined by the organization itself. It should be taken into account that the audit report must be submitted to Rosstat along with the annual accounting reports, or no later than 10 working days after the date of the audit report, but no later than December 31 of the year following the reporting year (Article 18 of the Law of December 6, 2011 No. 402 -FZ).

The auditor expresses in the conclusion his opinion on the reliability of the audited statements and indicates the circumstances that may significantly affect this reliability. Having completed the statutory audit, the individual auditor or audit firm transmits its conclusion to the person being audited.

Having received the audit report in hand, the organization, through a special operator, places the results, which received a mandatory audit, in the “Unified Federal Register of Information on the Facts of the Activities of Legal Entities.”

Statutory audit: criteria 2017

The criteria that determine the need for a statutory audit are certain conditions that an organization must meet. Let's list what these criteria are:

1. organizational and legal form of the legal entity (for example, all joint stock companies are subject to mandatory audit);
2. carrying out a certain type of activity (insurance, banking activity etc.);
3. certain financial indicators(the income or value of the legal entity’s assets exceeds a certain limit);
4. the legal entity is a specific state corporation or organization (Central Bank, Russian Railways, etc.);
5. the need to present consolidated reporting.

Organizations subject to mandatory audit

The Law “On Auditing Activities” dated December 30, 2008 No. 307-FZ contains a list of cases of mandatory audit, but it is not exhaustive. The subjects of mandatory audit are most fully listed in the “Information of the Ministry of Finance of the Russian Federation” dated January 11, 2017.

The cases of mandatory audit indicated in the “Information” are a table of 69 points, grouped by main criteria, indicating legal norms, reporting that must be checked, as well as requirements for auditors entitled to conduct such audits.

So, based on the criteria, mandatory audits are carried out by the following organizations:

1. joint-stock companies, funds, federal state unitary enterprises, state corporations, state-owned companies, public companies(clauses 1-9 of the Information);
2. companies whose securities are admitted to trading, credit organizations, credit history bureaus, insurance companies, mutual insurance societies, trade unions of insurers, professional market participants valuable papers, clearing organizations, trade organizers, depositories, and mandatory audits are also carried out by joint-stock investment funds, non-state pension funds, microfinance organizations, lottery and gambling organizers, credit and housing savings cooperatives, self-regulatory organizations, political parties, developers, etc. (paragraphs 10-50 of the Information);
3. conduct a mandatory audit of an organization whose revenue for last year more than 400 million rubles, or the amount of assets on the balance sheet exceeds 60 million rubles (clause 68 of the Information);
4. mandatory audits of reporting are carried out by the Central Bank of the Russian Federation, the Deposit Insurance Agency, Vnesheconombank, the Housing and Utilities Reform Assistance Fund, Roscosmos State Corporation, Russian Railways JSC, the Credit Assistance Fund and others (clause 11-67 of the Information);
5. Mandatory audit is carried out by all organizations that present and/or publish summary (consolidated) accounting (financial) statements (clause 69 of the Information).

Mandatory audit for LLC

The law does not require an LLC to present an audit report as part of its reporting. However, for such legal entities it is mandatory accounting audit possible according to the financial criterion, if the permissible amount of revenue/assets is exceeded. This is not possible only in the first year of activity, since they do not yet have indicators for periods preceding the reporting one. If other criteria are met, the LLC is subject to mandatory audit.

A mandatory audit of a small enterprise will be carried out similarly, if the legal entity meets the above criteria. Having the status of a small business entity does not matter.

Statutory audit: responsibility

If an organization that requires a mandatory audit fails to submit or violates the deadline for submitting an audit report to Rosstat, fines may amount to (Article 19.7 of the Code of Administrative Offenses of the Russian Federation):

• from 3000 to 5000 rub. for the organization
• from 300 to 500 rub. on officials.

For failure to conduct a mandatory audit, the fines are already more significant (Article 15.11 of the Code of Administrative Offenses of the Russian Federation):

• from 5,000 to 10,000 rubles. to the management of the organization;
• in case of repeated violation - up to 20,000 rubles, or disqualification of the official for 1-2 years.

If a JSC does not have a mandatory audit of financial statements, then the amount of fines increases many times (Article 2, Article 15.19 of the Code of Administrative Offenses of the Russian Federation):

• from 30,000 to 50,000 rub. – to the management of the joint-stock company;
• from 700,000 to 1,000,000 rubles. - for the organization.

IN last years The state has taken a course towards maximum openness and transparency of information about economic entities. Changes are being made in all areas. The auditing industry has not been left behind. The main goal of the amendments is to increase business transparency, reduce pressure on honest companies, and bring tax offenders out of the shadows to eliminate unfair competition.

Changes since 2017 in the field of mandatory audit of financial statements

1. Requirement for the preparation of audit reports in accordance with ISAs since 2017. What should we expect?

Our state strives for European indicators in terms of financial reporting. Therefore, another step towards increasing its publicity and transparency was the introduction of international auditing standards (ISAs) in the Russian Federation on January 1, 2017 (Orders of the Ministry of Finance of Russia dated October 24, 2016 N 192n, dated November 9, 2016 No. 207n).

For audit companies this means the following changes:

increase in the number of audit procedures

increase in the volume of data required to analyze the activities of audited companies

new quality standards for mandatory audits

new standards of information in the auditor's report

introduction of a modified opinion in the conclusion

For audited companies this means:

PROS: improving the quality of business risk assessment; a conclusion that will contain not only an assessment of the company’s financial statements, but also pay attention to significant risks for the business, etc.; expanded report information for accounting and for external and internal interested users: shareholders, board of directors, etc.

MINUSES: increase in the cost of mandatory audit since 2017; increasing the deadline for providing an audit report; rise in price bank loans for companies (due to an increase in the level of transparency of the company’s activities and reflection in the auditor’s report of all identified business risks)

2. Information about taxes, fines, income and expenses, and headcount will appear on the Federal Tax Service website

Information about economic entities is becoming more open. From June 1, 2016, tax secrets are no longer (amendments to Article 102 of the Tax Code of the Russian Federation were introduced by Federal Law No. 134-FZ dated May 1, 2016):

• information on the average number of employees of the organization;
• the amount of taxes and fees paid by the organization, with the exception of taxes paid when importing goods into the EAEU and by tax agents;
• amounts of income and expenses according to financial statements.

On July 1, 2017, the publication of this information in the public domain on the official website of the Federal Tax Service on the Internet began.

In addition, information on the amounts of arrears, arrears of penalties and fines, applied special regimes and the participation of taxpayers in consolidated groups will be published on the Federal Tax Service website.

Thanks to the availability of additional information about legal entities ah in the public domain taxpayers receive additional opportunity assess the risks when choosing a counterparty, and there will also be an additional argument to prove to the Federal Tax Service in the event of claims that due diligence was exercised when concluding the transaction.

3. Information about the mandatory audit is posted on the Federal Resources website

From October 1, 2016 in Russia, the results of the mandatory audit of accounting (financial) statements become public. Corresponding amendments were made to the Federal Law “On Auditing Activities”. Organizations subject to mandatory audit must now enter information about the audit results into the Unified Federal Register of Information on the Facts of Activities of Legal Entities (hereinafter referred to as the EFRS http://www.fedresurs.ru/) within 3 business days after receiving the audit report. Such information includes:

• name, INN, OGRN, SNILS of the audited entity;
• name (full name), INN, OGRN (OGRNIP), SNILS of the auditing organization (individual auditor);
• a list of accounting (financial) statements that were audited;
• the period of preparation of the accounting (financial) statements in respect of which the audit was carried out;
• date of the auditor's report;
• the opinion of the auditing organization (individual auditor) on the reliability of the accounting (financial) statements of the audited entity, indicating the circumstances that have or may have a significant impact on the reliability of such statements.

Violation of the obligation to disclose such information by an official of the audited organization may entail administrative penalty, provided for in parts 6-8 of Article 14.25 of the Code of Administrative Offenses of the Russian Federation, up to 50 thousand rubles or disqualification for a period of one to three years.

4. From 2018, audit confidentiality will likely be abolished

The corresponding Draft Law No. 96436-7 on amendments to Articles 82 and 93.1 of the Tax Code of the Russian Federation has already been submitted to the State Duma.

Let us recall that according to current edition Article 82 of the Tax Code of the Russian Federation when implementing tax control The collection, storage, use and dissemination of information about a taxpayer obtained in violation of the requirement to ensure the confidentiality of information constituting a professional secret of other persons, in particular attorney-client privilege and audit secret, is not permitted.

However, from January 1, 2018, it is proposed to exclude audit secrecy from this article. In addition, it is proposed to establish the right of officials of the Federal Tax Service to request from auditors documents (information) received by them about the taxpayer during audit activities and in the provision of other audit-related services. The requested documents must be related to the calculation and payment (withholding, transfer) of tax (fee) and can be requested from auditors if the taxpayer has not submitted them to the Federal Tax Service on his own.

So, the field of accounting and reporting, as well as tax obligations companies are becoming more transparent.

So that by March 2018 at closing 2017 financial year and the submission of annual financial statements does not end up with an auditor’s report, containing numerous reservations, We advise companies:

Conduct an audit in 2 stages (stage 1 - based on the results of the 9th month of 2017 in October-December 2017, stage 2 - based on the results of 2017 in the first quarter of 2018).

In this case, the auditors will complete almost all of the work before the end of the reporting year, which will allow the organization to take into account their findings and recommendations in order to approach annual report without distortions and errors in accounting. In this case, the organization will be able to eliminate haste and errors in reporting, and reduce the burden on accounting at the end of the year.

It's no secret that accounting and compilation tax returns- scope of activity of the chief accountant. However, managers and founders should remember that responsibility for the accountant’s mistakes extends to them too.

As is known, if there are significant accounting misstatements, the auditor’s report may be negative, which will require the organization to additional expenses related to the correction of identified violations. For a re-audit of the revised financial statements, this means an additional payment for the auditors’ time for verification and the time period for issuing an opinion will also increase. For the audit of the revised financial statements, you will need to make an additional payment, since the volume of the auditor’s work increases, and accordingly, the deadlines too.

Carrying out the bulk of the work based on the results of reporting for 9 months will help both the accounting department and the auditors to avoid these troubles. And even after receiving a report with a list significant errors errors made when preparing reports for 9 months, the organization will have time to make the necessary corrections in accounting and receive a positive audit report at the end of the year

If auditors first come to the company in February-March, the accounting department has too little time to make changes. At the same time, accountants prepare annual report and at the same time experience a double load, which does not have the best effect on the results.

- Break down the audit by year.

When conducting an audit in two stages, its cost will be evenly distributed over 2017-2018 and will not require a one-time diversion of funds from economic activity companies in 2018.

- Do not treat the audit as a formal procedure only for submitting financial statements. The formal approach and formal attitude to auditing have sunk into oblivion. Today, this is not acceptable both on the part of the audited entities and on the part of the auditors.

Why deprive yourself of the opportunity to get quality feedback on the state of affairs of the company? The organization's accountants will correct identified inconsistencies in a timely manner, and will not spend a lot of time and effort on this, as they would have spent correcting documents retroactively.

If errors are discovered only at the beginning of the next year, the accounting department spends time clarifying the declarations, and the company spends money on additional payment of arrears and penalties.

Let us remind you that from October 1, 2017, the rules for calculating penalties for organizations will change. The innovations concern the arrears that will arise from October 1, 2017 . If the delay exceeds 30 calendar days, penalties will be calculated as follows:

• based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid in the period from the 1st to the 30th calendar days (inclusive) of such delay;
• based on 1/150 of the refinancing rate of the Central Bank of the Russian Federation, relevant for the period starting from the 31st calendar day of delay, which is proportional to the interest paid on bank loans.

- Take the choice of an audit company seriously.

The market is saturated with many offers, both from individuals and from various companies. Our company "FIN-AUDIT" on the market audit services already 17th year.

Business reputation and work quality standards are impeccable. We are always ready for a constructive dialogue with audited entities on issues that arise during the audit.

Do not forget that for the absence of an audit report or failure to enter the relevant information into the Unified Federal Reserve System, you can receive a large fine.

The audit of financial (accounting) statements for 2017 is required to be carried out by:

• legal entities whose revenue in 2016 exceeded 400 million rubles.
  or balance sheet assets at the end of the year exceed 60 million rubles.
• developers within the framework of Federal Law 214-FZ
• companies preparing consolidated financial statements
• joint stock companies, including non-public ones.
• public offering companies
• banks, Insurance companies and some other categories in cases established by laws No. 307-FZ “On Auditing Activities”, 208 Federal Law “On Consolidated Reporting”.

Let us recall that according to Federal law No. 402-FZ, the company must submit an audit report to the territorial division of Rosstat either simultaneously with the submission of financial statements, or no later than 10 business days from the day following the date of the audit report, but no later than December 31 of the year following the reporting year.

A company that falls under the mandatory audit criteria cannot choose whether or not to submit an audit report to the statistical authorities. You will definitely have to give it up.

We wish YOU successful completion of the 2017 audit. Our company “FIN-AUDIT”, in turn, is ready to provide a high-quality approach when carrying out audit procedures and preparing an audit report.