Compulsory audit of financial statements is a task to provide reasonable assurance that is accepted and performed by the audit actor in accordance with the requirements of the Law on “Audit of Financial Statements and Auditing” and International Standards on Auditing by checking financial statements or consolidated financial statements in order to express an independent opinion of the auditor on its compliance in all essential aspects and compliance with the requirements of IFRS or GAAP and Ukrainian laws.

Such enterprises include:

  • large companies that are issuers of securities;
  • large enterprises that are not securities issuers;
  • subjects of natural monopolies on the home market;
  • entities operating in the extractive industries;
  • medium-sized enterprises.

Micro

  • book value of assets — to 350 thousand euros;
  • net income from product sales (goods, works, services) — to 700 thousand euros;
  • the average number of employees — to 10 people;

Small

  • book value of assets — to 4 mln euros;
  • net income from product sales (goods, works, services) — to 8 mln euros;
  • the average number of employees — to 50 people;

Medium

  • book value of assets — to 20 mln euros;
  • net income from product sales (goods, works, services) — to 40 mln euros;
  • the average number of employees — to 250 people;

Large

  • book value of assets — more than 20 mln euros;
  • net income from product sales (goods, works, services) — more than 40 mln euros;
  • the average number of employees — more than 250 people;

Audit of enterprises of public importance

Companies of public interest – enterprises – issuers of securities whose securities are admitted to trading on stock exchanges or whose securities have been publicly offered, banks, insurers, non-state pension funds, other financial institutions and large enterprises.

Audit company “Aksonova & Associates” was enrolled to the Registrar of Auditing Entities that have the right to conduct a compulsory audit of financial statements, and also has the right to conduct a statu compulsory audit of financial statements of enterprises that are of public interest, drawn up in accordance with GAAP or IFRS

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