Law No. ФЗ-307 "On Auditing Activities" approved a list of organizations whose activities are subject to audit v mandatory... In the article, we will analyze what liability is provided for enterprises in case of violation of the order established by Federal Law-307, and also find out what fines for non-compliance with a mandatory audit are entitled to collect by the controlling authorities from violating organizations.

For which organizations a statutory audit is provided

Criteria by which a business entity must carry out statutory audit, are recorded in Art. 5 FZ-307. According to the document, the activities of the following organizations are subject to mandatory verification:

credit institutions, insurance firms, clearing companies, bureaus credit histories investment fund management companies;
organizations that, in accordance with clause 5 of clause 1 of article 5, are obliged to publish financial statements;
companies with an annual revenue of more than 400 million rubles, as well as companies with an increase in assets of more than 60% compared to the previous year;
participants in the securities market.

The procedure for conducting a statutory audit

As in the case of an audit initiated by a company, the basis for a mandatory audit is an agreement concluded between the audited organization (customer) and the audit firm (contractor).

In the text of the agreement, the parties reflect the direction of the audit (audit financial statements, tax risks, etc.), indicate the program and schedule control activities, and also fix the obligations for the auditors to provide an opinion in the prescribed form.

Penalties for failure to conduct a statutory audit

Organizations that, on the basis of Art. 5 ФЗ-307 imposed obligations to conduct an audit, in case of violation of the established requirements, they can be held liable in the form of a fine.

The penalties applied for the failure to conduct a statutory audit are approved in Art. 15.11 Administrative Code.

When the penalty is charged

Fines for failure to conduct a statutory audit can be charged on the following grounds:

The company did not attract auditors to conduct a mandatory audit... Imagine that the activity of a business entity meets the criteria established by Art. 5 FZ-307, but at the same time the organization did not engage independent auditors to conduct the audit (the contract was not concluded, the actual audit was not carried out). In this case, the organization is obliged to pay a fine for failure to conduct a statutory auditor.
There is no contract for the audit... Engaging auditors, the company must formalize civil law relations by concluding an agreement. If there is no written agreement with the audit firm, but the audit actually took place, then the conclusion on the results of the audit is invalidated, and the audit is considered not carried out.
Auditor's report not issued... The purpose of a statutory audit is to express expert opinion auditors on the reliability of financial statements, the correctness of accounting, the presence of tax risks, etc., which is drawn up in the form of an opinion. In the absence of a written auditor's report, the audit is considered not carried out, and the organization is deemed to have violated Art. 5 FZ-307.
Concealment of information about activities in order to avoid a statutory audit... Based on pp. 4 p. 1 of Art. 5 ФЗ-307, organizations with annual revenues of more than 40 million rubles are subject to mandatory verification. If an organization deliberately underestimated its financial indicators, and therefore the audit was not carried out due to the lack of grounds, then if a misstatement of the reporting is detected, the company is held liable for the failure to conduct a statutory audit.
The activity of a securities participant, other credit or insurance organization was checked by an individual auditor... In accordance with paragraph 3 of Art. 5 ФЗ-307, mandatory verification of the organization, securities which are admitted to trading, as well as insurance companies and credit institutions, is carried out exclusively by audit companies. If such organizations involve individual auditors in the audit, the audit is considered not carried out.
Checking is carried out less than once a year... On the basis of clause 5 of article 5 of FZ-307, organizations that are charged with an audit obligation on the basis of the law "On Auditing" are obliged to conduct such an audit once a year. If the audit is carried out less often than the specified period, then the organization is obliged to pay a fine for the periods during which the audit was not carried out.

Fine amount

Article 15.11 of the Administrative Code establishes the following penalties for failure to conduct a statutory audit:

In case of repeated violation of the organization of the norms established by Art. 5 ФЗ-307, responsible officials of the company can be disqualified for a period of one to two years. Disqualification means the suspension from certain positions and the prohibition to hold them within a specified period.

Fines for failure to provide an audit report to Rosstat

From 01.01.2014, organizations whose activities are subject to mandatory audit are required to submit duplicate audit reports to the territorial bodies of Rosstat. This obligation is enshrined in FZ-402 "On accounting".

The deadline for submitting an audit report to Rosstat is within 10 days from the date of issuance of the opinion by the auditors, but no later than December 31 of the year following the audited period.

Based on Art. 19.7 of the Administrative Code, in case of failure to provide an audit report to Rosstat, the following penalties may be applied to the organization:

a fine in the amount of 300 rubles. up to RUB 500 charged from officials who were found responsible for the violation;
the amount of the fine is from 3.000 rubles. up to 5.000 rubles installed for legal entities-violators.

The above penalties are envisaged both in the event of a violation of the procedure for submitting an audit report to the statistics authorities (submission later than the established deadline, in violation of the regulations, etc.), and in a situation where the document is not submitted to Rosstat at all.

It should be noted that the collection by the regulatory authorities of a fine for failure to submit an audit report to Rosstat does not deprive the organization of its obligations to submit the document in the prescribed manner.

If the company is subject to a statutory audit, the fines can be very significant. For what exactly, you will find out from our review.

What exactly is the responsibility for statutory audit

The most interesting thing is that the current legal regulations do not provide for a fine for failure to conduct a statutory audit. That is, for the very fact of absence. But don't be relaxed. Since, if a statutory audit has not been carried out, the penalty is imposed for a slightly different one.

Basically, the fine for statutory audit in 2018 is associated with such a document as the auditor's report. In this context, sanctions for evading a statutory audit are provided for by the Code on administrative offenses RF.

The result is a vicious circle.: As such, the current legislation does not provide for a fine for failing to pass the statutory audit. However, it is impossible to get your hands on an auditor's report without third-party analysis. accounting statements.

Thus, there is no liability for failure to pass a statutory audit, as well as liability for evading a statutory audit.

Rosstat: penalty for statutory audit in 2018

If an organization is required by law to conduct a statutory audit of its annual reporting, which means that the local branch of Rosstat at the place of registration, along with a copy of the financial statements, must submit an audit report. Moreover - to be in time set time... Otherwise, the penalties for a statutory audit are as follows (Article 19.7 of the Code of Administrative Offenses of the Russian Federation):

for the company as a whole - from 3 to 5 thousand rubles;
for an accountant (most likely) - from 300 to 500 rubles.

The law establishes 2 options for the period when the auditor's report on the reliability of financial statements must be received by Rosstat (part 2 of article 18 of the Law<О бухучете˃ № 402-ФЗ):

Together with the annual accounting - in the general period.
If the verdict of the auditors is not yet ready, then the law gives 10 working days from the date of their conclusion, but not later than December 31 of the year that follows the reporting year.

Disclosure of the auditor's report

This only applies to joint stock companies. For them, paragraph 2 of Article 15.19 of the Code of Administrative Offenses of the Russian Federation provides for a large fine. Including - and for violation of the rules of disclosure (promulgation) of the audit opinion:

for officials - from 30,000 to 50,000 rubles (or deprivation of the right to a profession from 1 to 2 years);
for JSCs as a whole - from 700,000 to 1,000,000 rubles.

Please note that for PJSC and OJSC there is a single period for disclosing financial statements and an auditor's report. That is, they must be published for general information together and at the same time. For example, in 2018 this should have happened before April 03 inclusive. (Clause 71.4 of the Regulation on Disclosure of Information by Issuers of Equity Securities, approved by the Bank of Russia on December 30, 2014 No. 454-P).

How obligatory is it to do a statutory audit in 2014, etc.?

What responsibility the organization faces if it has not conducted a statutory audit for several years will consult the article.

Question: For LLC OSNO, the balance sheet was: 2014 = 68970, 2015 = 162606, 2016 = 79459. LLC OSNO did not perform a statutory audit for a single year. How obligatory is it to do a statutory audit in 2014, etc.?

Answer:

part 1 of article 15.19 and part 2

If an organization is obliged to conduct an audit, then it must submit an audit report to the territorial division of Rosstat. Penalties for failure to submit an audit report to Rosstat - from 300 to 500 rubles. for an official and from 3000 to 5000 rubles. for the organization. For organizations that are small and medium-sized businesses, inspectors can replace a fine with a warning if:

the violation was committed for the first time;

no material damage;

there is no threat of natural or man-made emergencies;

no harm or threat:

- life and health of people;
- animals and vegetation, the environment;
- monuments of history and culture;
- the security of Russia.

It is important to know that the imposition of a fine does not relieve the organization from the obligation to submit an audit opinion to the statistics authorities (clause 4 of article 4.1 of the Administrative Offenses Code of the Russian Federation), therefore it is now necessary to do a mandatory audit in 2014, etc.

When an organization is required to conduct an audit

Submission of an audit report to Rosstat and the tax inspectorate

When to submit an audit opinion to Rosstat

If an organization is obliged to conduct an audit, then it must submit an auditor's report along with accounting reports to the territorial division of Rosstat. You need to do this:

either simultaneously with the filing of financial statements;

or separately no later than 10 working days from the day following the date of the auditor's report, in any case no later than 31 December of the year following the reporting year.

Responsibility for evading a statutory audit

What is the responsibility for evading a statutory audit?

If an organization has not conducted a statutory audit and does not have an audit report, this is a gross violation of the accounting and reporting requirements. Fines are provided for by the Code of Administrative Offenses of the Russian Federation. The amount of the fine for officials is from 5,000 to 10,000 rubles. And in case of a repeated violation - up to 20,000 rubles. or disqualification from one to two years.

You have not published the financial statements of the joint-stock company and the auditor's report, did not provide the audit report to the shareholders - you will be fined in accordance with part 1 of article 15.19 and part 2 of article 15.23.1 of the Code of Administrative Offenses of the Russian Federation. The amount of the fine will be:
- for organizations - from 500,000 to 700,000 rubles;
- for officials - from 20,000 to 30,000 rubles. or disqualification for up to one year.

If the audit report is not submitted to Rosstat in time, there will be a warning or a fine:
- for organizations - from 3000 to 5000 rubles;
- for an official (manager) - from 300 to 500 rubles.

Such sanctions are provided for by the Code of Administrative Offenses of the Russian Federation.

Similar fines will be imposed if you are late with the submission of financial statements or submit them in incomplete volume (letter from Rosstat dated February 16, 2016 No. 13-13-2 / 28-Media).

Entering information into the state register

Is it necessary to enter the results of the statutory audit into the Unified Federal Register of Information on the Facts of the Activities of Legal Entities

The customer is obliged to enter information on the results of the statutory audit into the Unified Federal Register of information on the facts of the activities of legal entities. Namely:

Alexander Sorokin answers,

Deputy Head of the Operational Control Directorate of the Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including his employees, with a deferral or installment plan to pay for their goods, works, services. These cases, according to the Federal Tax Service, relate to the provision and repayment of a loan to pay for goods, works, services. If an organization issues a cash loan, receives a return of such a loan, or receives and returns a loan itself, do not use the cashier. When exactly you need to punch a check, see

"Russian tax courier", 2009, N 23

Often, organizations whose reporting is subject to statutory audit do not conduct it. The reason, as a rule, is the desire to save money on the payment of audit services. But sometimes the company does not even suspect that, together with the annual financial statements, it is obliged to submit an audit report to the tax office. Let's figure out which organizations must confirm the reliability of the statements with an auditor's report and what is the responsibility if this is not done.

An audit is an independent verification of the accounting (financial) statements of the audited entity in order to express an opinion on the reliability of these statements. This definition is given in Art. 1 of the Federal Law of 30.12.2008 N 307-FZ "On Auditing" (hereinafter - Law N 307-FZ), which came into force on January 1, 2009.

For which organizations is the audit of annual accounts required?

organizations of any organizational and legal form, the proceeds of which from the sale of products (performance of work, provision of services) for the year preceding the reporting year exceeded 50 million rubles. or the amount of assets of the balance sheet of which, as of the end of the year preceding the reporting year, amounted to more than 20 million rubles.<1>... For municipal unitary enterprises, these financial indicators can be reduced by the law of a constituent entity of the Russian Federation;
open joint stock companies (regardless of the type of activity carried out, the amount of annual revenue or the value of assets);
credit institutions, credit bureaus;
insurance organizations, mutual insurance companies;
commodity and stock exchanges;
investment funds;
state off-budget funds;
other funds, the source of the formation of funds of which are voluntary contributions from individuals and legal entities.

<1>This criterion does not apply to agricultural cooperatives and unions of these cooperatives (subparagraph 3 of paragraph 1 of article 5 of Law N 307-FZ).

Note. From January 1, 2010 licensing of auditing activities is terminated (Art. 24 of Law N 307-FZ).

Note that in Law No. 307-FZ, accounting (financial) statements of an audited entity are understood to be statements provided for by Federal Law No. 129-FZ of 21.11.1996 "On Accounting" (hereinafter - Law No. 129-FZ). This means that in order to draw a conclusion about whether the organization's reporting is subject to mandatory audit, it is necessary to take into account the indicators reflected in its balance sheet for the previous year, as well as in the income statement for the same period. for instance, the company will be obliged to audit the financial statements for 2009 if at least one of the conditions is met:

the amount of proceeds for 2008 reflected in line 010 of Form No. 2 "Profit and Loss Statement" exceeded 50 million rubles;
the amount of assets of the balance sheet (balance sheet currency) as of the end of 2008, indicated in lines 300 and 700 of form No. 1 "Balance sheet", exceeded 20 million rubles.

Note. Auditing organizations and individual auditors, whose licenses for auditing activities expire in 2009, are entitled to conduct auditing activities until January 1, 2010 without reissuing a document confirming the existence of a license (clause 1 of article 23 of Law N 307-FZ) ...

In addition, the need to audit accounting (financial) statements may be provided for by other federal laws (subparagraph 4 of paragraph 1 of article 5 of Law N 307-FZ). This obligation is, in particular, established in relation to reporting:

self-regulatory organizations (clause 4 of article 12 of the Federal Law of 01.12.2007 N 315-FZ "On self-regulatory organizations"). Self-regulatory are non-profit organizations created for the purposes provided for by the relevant federal laws, based on membership, uniting subjects of entrepreneurial activity based on the unity of the industry of production of goods (works, services) or the market of manufactured goods (works, services) or uniting subjects of professional activity of a certain type;
professional associations of insurers (clause 6 of article 28 of the Federal Law of 25.04.2002 N 40-FZ "On compulsory insurance of civil liability of vehicle owners");
housing savings cooperatives (clause 1 of article 54 of the Federal Law of 30.12.2004 N 215-FZ "On housing savings cooperatives"). However, the charter of the cooperative may provide for an audit once every two years. This is allowed if the total assets of the cooperative's balance sheet do not exceed 6 million rubles at the end of the reporting year;
developers (subparagraph 6 of paragraph 2 of article 20 of the Federal Law of 30.12.2004 N 214-FZ "On participation in the shared construction of apartment buildings and other real estate objects and on amendments to some legislative acts of the Russian Federation"). A developer is a legal entity of any organizational and legal form that owns or leases a land plot and attracts funds from participants in shared construction for the construction of apartment buildings or other real estate objects on this land plot (except for industrial ones) on the basis of a construction permit received. ;
lottery organizers (with the exception of lottery organizers acting on behalf of the Russian Federation, a constituent entity of the Russian Federation or a municipal formation) and lottery operators (Article 23 of the Federal Law of 11.11.2003 N 138-FZ "On Lotteries");
joint-stock investment funds and management companies of mutual investment funds (clause 3 of article 50 of the Federal Law of November 29, 2001 N 156-FZ "On Investment Funds");
non-state pension funds (Article 22 of the Federal Law of 07.05.1998 N 75-FZ "On Non-State Pension Funds");
recipients of income from the endowment capital of a non-profit organization (NPO) who are not the owners of the endowment capital (clause 2 of article 7 of the Federal Law of December 30, 2006 N 275-FZ "On the procedure for the formation and use of endowment capital of non-profit organizations"). The accounting and financial statements of these recipients of income are subject to mandatory annual audit in terms of the use of income from endowment capital, if the amount of financing of these recipients from income from endowment capital during the reporting year exceeds 5 million rubles.

Note. Housing savings cooperative is a consumer cooperative created as a voluntary association of citizens on the basis of membership in order to meet the needs of members of the cooperative in residential premises by combining shares of the cooperative members.

Note. The endowment capital of an NPO is a part of the property of a non-profit organization formed at the expense of donations made by donors in the form of funds, transferred by it to the trust management of a management company in order to generate income used to finance the statutory activities of this or other non-profit organizations.

So, the obligation to conduct an annual audit of accounting (financial) statements is established for those organizations in relation to the statements of which an increased guarantee of its reliability is required.

Who can conduct a statutory audit

Until the beginning of 2009, only audit organizations could carry out a statutory audit of accounting (financial) statements. This was established in paragraph 2 of Art. 7 of the Federal Law of 07.08.2001 N 119-FZ "On Auditing"<2>(hereinafter - Law N 119-FZ).

<2>This article, as well as a number of other provisions of this Law, became invalid on January 1, 2009 due to the entry into force of Law N 307-FZ.

Now, both audit organizations and individual auditors (individual entrepreneurs carrying out audit activities) have the right to carry out a statutory audit. The basis is clause 2 of Art. 1 of Law N 307-FZ.

Note. Mandatory audit is carried out annually (clause 2 of article 5 of Law N 307-FZ).

An auditor is a commercial organization that is a member of one of the self-regulatory organizations of auditors. An individual auditor is an individual who has received an auditor's qualification certificate and is a member of one of the self-regulatory organizations of auditors.

The company acquires the right to carry out audit activities, and an individual is recognized as an auditor from the date of entering information about her or about him in the register of auditors and audit organizations of a self-regulatory organization of auditors, of which such a company or such an individual is a member (Articles 3 and 4 of Law No. 307-FZ)<3>.

<3>How in 2009 the creation of self-regulatory organizations of auditors and their registration is going on, read in an interview with L.Z. Schneidman in RNK, 2009, N 22 - Note. ed.

At the same time, in relation to individual auditors, there are several restrictions established in paragraph 3 of Art. 5 of Law N 307-FZ. First, individual auditors cannot conduct a statutory audit of consolidated financial statements. Secondly, they are not entitled to carry out a statutory audit of financial statements:

non-state pension funds;
credit institutions;
insurance companies;
organizations whose securities are admitted to trading on stock exchanges or other organizers of trade on the securities market.

Note. Starting from January 1, 2010, audit organizations and individual auditors that have not joined self-regulatory organizations of auditors will not be entitled to conduct an audit and provide audit-related services (clause 2 of article 23 of Law N 307-FZ).

Audit reports on the reliability of the reporting of these legal entities, as well as on the reliability of the consolidated statements, can be issued only by audit organizations (clause 3 of article 5 of Law N 307-FZ).

In addition, federal laws establish other cases in which a mandatory audit is carried out exclusively by audit organizations. This concerns the audit of the statements of a number of state corporations and funds (for example, the Russian Corporation of Nanotechnologies, Vnesheconombank, the Fund for Assistance to Reforming Housing and Utilities Sector).

The decision on the choice of an audit organization (individual auditor), which will conduct a mandatory audit of the financial statements of a limited liability company (joint stock company), is made by the general meeting of participants (shareholders) of the company. This is indicated in paragraphs. 10 p. 2 of Art. 33 of the Federal Law of 08.02.1998 N 14-FZ "On Limited Liability Companies" and p. 10 p. 1 art. 48 of the Federal Law of 26.12.1995 N 208-FZ "On Joint Stock Companies". However, by the charter of a limited liability company, the approval of the auditor can be attributed to the competence of the board of directors or the supervisory board of the company (subparagraph 5 of paragraph 2.1 of article 32 of the Federal Law of 08.02.1998 N 14-FZ).

In some cases, an agreement with an auditing organization (individual auditor) for the implementation of a statutory audit can be concluded only following the results of placing an order by holding a tender in the form of an open tender. This applies to the audit of reporting (clause 4 of article 5 of Law N 307-FZ):

state and municipal unitary enterprises;
organizations, in the authorized (joint) capital of which the share of state property or property of a constituent entity of the Russian Federation is at least 25%.

The tender for the right to conclude an agreement is held in accordance with the procedure established by the Federal Law of July 21, 2005 N 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs." The rules for holding an open tender for the selection of an audit organization to carry out a mandatory annual audit of an organization whose share of state property or the property of a constituent entity of the Russian Federation in the authorized (joint) capital of which is at least 25% were approved by Decree of the Government of the Russian Federation of November 30, 2005 N 706.

Who is the organization obliged to submit an audit report to?

Companies whose reporting is subject to mandatory audit must include an auditor's report in the annual financial statements confirming the reliability of these statements. This requirement is established in paragraph 2 of Art. 13 of Law N 129-FZ.

Note. The costs of conducting a statutory audit can be taken into account when calculating income tax (subparagraph 17 of paragraph 1 of article 264 of the Tax Code of the Russian Federation).

The auditor's report is an official document intended for users of the accounting (financial) statements of the audited entity. It contains the opinion of the audit organization or individual auditor expressed in the prescribed form on the reliability of the accounting (financial) statements of the audited entity and the compliance of the accounting procedure with the legislation of the Russian Federation (clause 1 of article 6 of Law N 307-FZ). At the same time, reliability is understood as the degree of accuracy of the accounting (financial) statements, which allows users of the statements to draw correct conclusions about the results of economic activities, financial and property status of the audited entity and make decisions based on these conclusions.<4>.

<4>See Federal rules (standards) of auditing, approved by the Decree of the Government of the Russian Federation of 23.09.2002 N 696.

Suppose, based on the norms of the current legislation, the company was not obliged to audit its financial statements, but did it on its own initiative. She has the right to attach the opinion received from the auditors to the annual accounts. The basis is clause 2 of the Instructions on the volume of accounting forms approved by Order of the Ministry of Finance of Russia dated July 22, 2003 N 67n.

It is known that small businesses<5>have the right not to submit separate forms of financial statements. However, this rule does not apply to the auditor's report (clause 3 of the Instructions on the scope of accounting forms). Consequently, if the reporting of a small business is subject to mandatory audit, it is necessary to include an auditor's report in the annual financial statements confirming its reliability.

<5>The criteria for classifying organizations as small businesses are established in the Federal Law of 24.07.2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation."

Note. Small businesses, the reporting of which is subject to statutory audit, may not submit a statement of changes in equity, a statement of cash flows and an appendix to the balance sheet (Forms Nos. 3, 4 and 5) if they do not have the relevant data.

Note that the company must submit its annual financial statements, including the auditor's report (if the organization’s statements are subject to mandatory audit), first of all, to its owners - founders, participants, shareholders. The fact is that annual reports are approved by the general meeting of participants (shareholders) and only after that can they be submitted to the tax office and other interested parties.

Moreover, open joint stock companies are obliged, no later than June 1 of the year following the reporting year, to publish their annual financial statements (clause 1 of article 92 of the Federal Law of December 26, 1995 N 208-FZ). Regardless of whether the statements are published in full or in abbreviated forms, along with the accounting statements themselves, the opinion (assessment) of an independent auditor (audit firm) on the reliability of the accounting statements should be published<6>.

<6>The procedure for publishing annual financial statements by open joint-stock companies was approved by Order of the Ministry of Finance of Russia dated November 28, 1996 N 101.

If the organization is developer, she is obliged to submit for review to any person who has applied for an audit report for the last year of the developer's entrepreneurial activities (clause 6, clause 2, article 20 of the Federal Law of 30.12.2004 N 214-FZ).

Organizers (operators) of all-Russian non-state lotteries are obliged to submit reports on the conduct of such lotteries to the tax office at the place of registration on a quarterly and annually basis. The forms and terms of reporting on lotteries were approved by Order of the Ministry of Finance of Russia dated 09.08.2004 N 66n. According to the said document, the organizer (operator) of a non-state lottery must include in the annual reporting a copy of the auditor's report on the reliability of the accounting (financial) statements for the past reporting period. This copy must be notarized. The deadline for submitting annual reports on lotteries is April 25 of the year following the reporting year.

Note. The auditor's report is submitted by an audit organization or an individual auditor only to the audited person or to the person who has entered into an agreement for the provision of audit services (clause 4 of article 6 of Law N 307-FZ).

What is the responsibility for failure to conduct a statutory audit?

Let us recall that before July 1, 2002 (before the entry into force of the Code of Administrative Offenses of the Russian Federation), responsibility for evading a statutory audit was established directly in Law No. 119-FZ. So, if the organization, the reporting of which was subject to mandatory audit, evaded its implementation or prevented its implementation, it was charged a fine in the amount of 500 to 1000 minimum wages, that is, from 50,000 to 100,000 rubles. The collection of this fine was carried out in court.

Note. The base amount used for calculating taxes, fees, fines and other similar payments, from January 1, 2001, is 100 rubles.

Currently, neither Law No.119-FZ, nor the later Law No.307-FZ, contain provisions that provide for any liability for failure to conduct a statutory audit. Let's turn to the Tax Code. In pp. 5 p. 1 of Art. 23 of the Tax Code of the Russian Federation states that taxpayers are required to submit financial statements to the tax office at their location.<7>in accordance with the requirements established by Law N 129-FZ. As already mentioned, according to Art. 13 of the said Law, organizations whose reporting is subject to mandatory audit must include an auditor's report in the annual financial statements confirming its reliability. It turns out that the company that did not comply with this requirement did not submit the documents and information provided for by the Tax Code to the tax inspectorate. This means that she can be fined at the rate of 50 rubles. for each document not submitted (clause 1 of article 126 of the Tax Code of the Russian Federation). Since we are talking about one document - an audit report, the maximum fine is 50 rubles.

<7>This requirement does not apply to organizations that have switched to the simplified tax system, since such organizations are not required to maintain accounting records (clause 3 of article 4 of Law N 129-FZ).

In addition, the head or chief accountant of an organization may be held administratively liable for failure to submit within the prescribed period (incomplete or distorted submission, refusal to submit) to the tax authorities documents and other information necessary for tax control. The amount of an administrative fine for an official is from 300 to 500 rubles. (part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Please note: the payment of an administrative fine does not relieve the organization from the obligation to audit the annual financial statements (part 4 of article 4.1 of the Code of Administrative Offenses of the Russian Federation). But even if, after paying the fines, the company still does not conduct a statutory audit of the reporting, neither it itself nor its officials can be brought back to tax or administrative liability. The basis is clause 2 of Art. 108 of the Tax Code of the Russian Federation and part 5 of Art. 4.1 of the Administrative Code of the Russian Federation.

Note. No one can be brought to justice again for committing the same tax (administrative) offense.

There is an opinion that evasion from conducting a statutory audit can be qualified as a gross violation of the rules of accounting and reporting. Responsibility for such an offense is provided for in the Tax Code and in the Code of Administrative Offenses of the Russian Federation. So, according to Art. 120 of the Tax Code of the Russian Federation, gross violation of the rules for accounting for income, expenses or objects of taxation entails the collection of a fine from the organization in the amount of 5,000 rubles. (if this offense was committed during one tax period) or 15,000 rubles. (if the offenses were committed over several tax periods). At the same time, a gross violation of the rules for accounting for income, expenses or objects of taxation is understood as the absence of primary documents, invoices or accounting registers, systematic untimely or incorrect reflection on accounting accounts and in the reporting of business transactions, funds, material values, intangible assets, etc. financial investments.

Administrative responsibility is established for gross violation of accounting rules and financial reporting. This term means a distortion by at least 10% of the amounts of accrued taxes and fees or any article (line) of the accounting form. For such an offense, officials of the organization must pay an administrative fine in the amount of 2,000 to 3,000 rubles. (Article 15.11 of the Code of Administrative Offenses of the Russian Federation).

The non-inclusion of the auditor's report in the annual financial statements of the organization does not fall under any of the above definitions. Consequently, a company that has not audited its annual accounts, as well as its manager or chief accountant, cannot be fined under Art. 120 of the Tax Code of the Russian Federation and Art. 15.11 Administrative Code of the Russian Federation.

Note. The absence of an auditor's report (if it must be presented as part of the annual financial statements) may serve as a reason for the appointment of an on-site tax audit of the organization.

We also note that the tax authorities have no right to forcibly liquidate the said organization. The possibility of excluding a company from the Unified State Register of Legal Entities (liquidation) at the initiative of the tax inspectorate is spelled out in Art. 21.1 of the Federal Law of 08.08.2001 N 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs". But such elimination<8>applies only to legal entities that have ceased their activities. These include organizations that, over the past 12 months, have not submitted any reports to the tax inspectorate at all and have not carried out transactions on at least one bank account. A company that has not provided only an auditor's report cannot be liquidated on this basis.

<8>For more details on the procedure for excluding inactive legal entities from the Unified State Register of Legal Entities, see the Letter of the Federal Tax Service of Russia dated 06/18/2009 N MN-20-6 / 812.

Note! The refusal of the tax inspectorate to accept statements without an audit report is unlawful

The Constitutional Court of the Russian Federation, in its Resolution of 01.04.2003 N 4-P, noted that conducting a mandatory audit of financial statements does not imply the initiative of the audited entity, but is his duty, a public legal encumbrance. After all, a statutory audit of financial statements is aimed at protecting public interests and is one of the guarantees to ensure the reliability of official accounting.

In the opinion of the Constitutional Court of the Russian Federation, the auditor's report, drawn up based on the results of the audit, is included in the official financial statements for the year as a mandatory element. Without it, the reporting cannot be accepted, and the users of such reporting, including the tax authorities, are not entitled to consider it reliable.

However, in paragraph 5 of Art. 15 of Law N 129-FZ states that the user of financial statements does not have the right to refuse to accept financial statements. At the request of the organization, he is obliged to put on the copies of the financial statements a mark on its acceptance and the date of receipt. In other words, the tax inspectorate has no right not to accept the organization's annual statements, even if, in violation of the requirement for a statutory audit, the company did not include an auditor's report in these statements.

Let's say the tax office refuses to accept reports without an audit report. There are two ways out: send financial statements to the tax office by mail with a list of investments or via telecommunication channels. The specified methods of presenting financial statements are provided for in paragraph 5 of Art. 15 of Law N 129-FZ. In this case, the tax authorities will not be able to declare that the reporting has not been submitted.

How is judicial practice

Arbitration courts, considering claims concerning fines for non-performance of a statutory audit, as a rule, come to the conclusion that an organization that has not submitted an audit report to the tax inspectorate is subject to a fine of 50 rubles, provided for in paragraph 1 of Art. 126 of the Tax Code of the Russian Federation. Example a similar decision - Resolution of the FAS of the Ural District of December 26, 2006 N F09-11483 / 06-C7 in case N A76-16843 / 06.

An organization is subject to the same fine if it submitted an auditor's report, but did so later than the deadline for the submission of annual financial statements. The fact that the audit was scheduled for a later time (for example, April or May of the year following the reporting year) is usually not accepted by the courts. After all, the organization, the reporting of which is subject to mandatory audit, must conduct an audit within a time frame that allows it to submit an audit report to the tax inspectorate before the deadline for the delivery of the annual financial statements (Resolution of the FAS of the East Siberian District of 12.21.2006 N A19-16895 / 06-51- F02-7019 / 06-C1 in case N A19-16895 / 06-51 and FAS of the Central District of 25.07.2007 in case N A64-5050 / 06-15).

Note. Organizations are required to submit annual financial statements within 90 days after the end of the year, unless otherwise provided by the legislation of the Russian Federation (clause 2 of article 15 of Law N 129-FZ).

At the same time, there are several court decisions in which the judges considered it unlawful to bring an organization to justice, established in paragraph 1 of Art. 126 of the Tax Code of the Russian Federation. According to the arbitration courts, it is possible to bring to this responsibility only if the company has an audit report, but evades its submission to the tax office. In other words, a fine of 50 rubles. does not apply if at the time of the submission of the annual reporting the organization did not yet have an audit report confirming its reliability, but the organization submitted this document to the tax office later, immediately after receiving it from the auditor (Resolution of the FAS of the Ural District of 02.21.2006 N F09-735 / 06-С7 in case No. А76-19912 / 05 and FAS of the North-West District of 05/25/2009 in case No. А56-22210 / 2008).

Another interesting example of a court decision, when the arbitration court canceled the recovery of the fine, is the Resolution of the Federal Antimonopoly Service of the North-West District of 05/12/2008 in case N A66-6135 / 2007. The organization explained the absence of an auditor's report in the financial statements by the fact that during negotiations with audit firms, no agreement was reached on the cost of the audit. For this reason, no audit of the annual accounts was carried out and no audit report was presented. The court, having examined the materials of the case, concluded that measures of responsibility could not be applied to the organization for failure to present a document that it does not have. This means that in the actions of the company there is no corpus delicti provided for in paragraph 1 of Art. 126 of the Tax Code of the Russian Federation, that is, a fine of 50 rubles. she does not have to pay.

conclusions

So, the maximum amount of fines for failure to conduct a statutory audit is 50 rubles. - for the organization and 500 rubles. - for its head or chief accountant (clause 1 of article 126 of the Tax Code of the Russian Federation and part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation). The amounts are small and clearly not comparable to the cost of audit services. However, we note that the audit, as required by law, allows you to identify and promptly correct errors and inaccuracies in accounting. In addition, during the audit, auditors will be able to give the company recommendations on how to optimize document flow or accounting processes.

E.V. Vaitman

Journal Expert

"Russian tax courier"

If the company is subject to a statutory audit, the fines can be very significant. For what exactly, you will find out from our review.

What exactly is the responsibility for statutory audit

Thus, there is no liability for failure to pass a statutory audit, as well as liability for evading a statutory audit.

Rosstat: penalty for statutory audit in 2018

If an organization, by virtue of the law, must conduct a mandatory audit of its annual reports, then an audit report must be submitted to the local branch of Rosstat at the place of registration, along with a copy of the financial statements. Moreover - to be in time on time. Otherwise, the penalties for a statutory audit are as follows (Article 19.7 of the Code of Administrative Offenses of the Russian Federation):

for the company as a whole - from 3 to 5 thousand rubles;
for an accountant (most likely) - from 300 to 500 rubles.

The law establishes 2 options for the period when the auditor's report on the reliability of financial statements must be received by Rosstat (part 2 of article 18 of the Law

Disclosure of the auditor's report

for officials - from 30,000 to 50,000 rubles (or deprivation of the right to a profession from 1 to 2 years);
for JSCs as a whole - from 700,000 to 1,000,000 rubles.

Let us analyze which regulatory authorities can fine a company for the lack of an audit report, which, in fact, means a failure to conduct a statutory audit.

The amount of fines provided for by the updated version of Article 15.11 of the Administrative Code is:

Fines from Rosstat

So, the disclosure of information is not in full (the financial statements must be disclosed together with the auditor's report), and (or) inaccurate information, and (or) misleading information entails the imposition of an administrative fine:

Penalties for failure to conduct a statutory audit

How much will it cost a company not to conduct a statutory audit? In this article, we will consider possible sanctions from the company's regulatory bodies for the lack of an audit report. The consequences of not conducting an audit (in addition to fines for the absence of an audit report) may affect the financial and economic activities of the company.

Let us analyze which regulatory authorities can fine a company for the lack of an audit report, which, in fact, means a failure to conduct a statutory audit.

Fines from the tax service

Responsibility that can be imputed by the tax authority for failure to submit documents within the prescribed period is provided for in clause 1 of article 126 of the Tax Code of the Russian Federation.

So, the price of non-submission to the tax authorities of documents and (or) other information provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees is 200 rubles for each document not submitted (Clause 1, Article 126 of the Tax Code of the Russian Federation).

According to Art. 6 of the Federal Law of 30.12.2008 No. 307-FZ "On Auditing" (hereinafter referred to as Law No. 307-FZ), an auditor's report is an official document intended for users of the accounting (financial) statements of audited entities, containing the established form of the opinion of the auditing organization, the individual auditor on the reliability of the accounting (financial) statements of the audited entity.

From the foregoing it follows that the auditor's report is not a document serving as the basis for calculating and paying (withholding and transferring) taxes, fees, as well as a document confirming the correctness of the calculation and timeliness of payment (withholding and transferring) taxes, fees, and, therefore, the tax authority has no reason to impose a fine under clause 1 of Article 126 of the Tax Code of the Russian Federation for failure to submit it. This position is shared by the arbitration courts (resolution of the Eleventh Arbitration Court of Appeal dated March 24, 2016 No. A55-24924 / 2015).

In addition, the auditor's report is no longer included in the annual accounting (financial) statements (clause 1 of article 14 of the Law of 06.12.2011, No. 402-FZ "On accounting") submitted to the tax authorities, and therefore the tax authorities does not have the right to fine the company (letters of the Federal Tax Service of the Russian Federation in Moscow dated March 31, 2014 No. 13-11 / 030545, dated January 20, 2014 No. 16-15 / 003855, Ministry of Finance of the Russian Federation dated January 30, 2013 No. 03-02 -07/1/1724).

Important!

On April 10, 2016, amendments to article 15.11 of the Administrative Code entered into force, which provides for fines for gross violation of accounting and reporting rules, including for the absence of an auditor's report on accounting (financial) statements (if the audit accounting (financial) reporting is mandatory).

The amount of fines provided for by the updated version of article 15.11 of the Code of Administrative Offenses is:

from 5 thousand rubles to 10 thousand rubles (for officials);

in case of repeated violation - up to 20 thousand rubles (for officials) or disqualification of an official for a period of 1 to 2 years.

In this case, the limitation period for bringing to administrative responsibility is 2 years from the date of committing such an offense.

Who can initiate the imposition of such a fine?

Officials are authorized to draw up protocols on administrative offenses:

tax authorities (subparagraph 5 of paragraph 2 of article 28.3 of the Administrative Code);

executive authorities exercising control and supervision functions in the financial and budgetary sphere (subparagraph 11 of paragraph 2 of article 28.3 of the Administrative Code);

Of the Accounts Chamber of the Russian Federation and the control and accounting bodies of the constituent entities of the Russian Federation (subparagraph 3 of paragraph 5 of article 28.3 of the Administrative Code).

Fines from ROSSTAT

For failure to submit an audit report to the set of financial statements submitted to Rosstat (in the case of a statutory audit), the organization and its official may face an administrative fine (Article 19.7 of the Administrative Code of the Russian Federation):

from 300 to 500 rubles (for officials);
from 3 thousand to 5 thousand rubles (for legal entities).

At the same time, the imposition of a fine does not relieve the organization from the obligation to submit an audit report to the statistics authorities (clause 4 of article 4.1 of the Code of Administrative Offenses of the Russian Federation).

Fines from the Bank of Russia

The most serious sanctions can be imposed by the Bank of Russia.

A public JSC is obliged to disclose its annual report and annual accounting (financial) statements (Article 92 of the Federal Law of December 26, 1995 No. 208-FZ "On Joint Stock Companies", hereinafter referred to as Law No. 208-FZ).

Requirements for the content of the annual report of joint stock companies are established in the Regulation on the disclosure of information by issuers of equity securities, approved. The Bank of the Russian Federation dated 30.12.2014 No. 454-P (hereinafter referred to as the Regulation).

The annual accounting (financial) statements of a JSC subject to statutory audit are disclosed by publishing its text on the Internet page no later than three days from the date of the auditor's report, expressing in the prescribed form the opinion of the audit organization on its reliability (clause 71.4 of the Regulations). Recall that a mandatory audit is carried out in cases where the company has the organizational and legal form of JSC (subparagraph 1 of paragraph 1 of article 5 of the Federal Law of 30.12.2008, No. 307-FZ "On Auditing").

The absence of information subject to disclosure in accordance with this Regulation, without sufficient grounds for that, is the basis for bringing the issuer to responsibility, as well as for establishing restrictions on the circulation of securities in accordance with the legislation of the Russian Federation (clause 2.13 of the Regulation).

Administrative responsibility for this violation is provided for in paragraph 2 of Art. 15.19 of the Administrative Code.

So, the disclosure of information is not in full (the financial statements must be disclosed together with the auditor's report), and (or) inaccurate information, and (or) misleading information entails the imposition of an administrative fine:

from 30 thousand rubles to 50 thousand rubles (for officials) or their disqualification for a period of 1 to 2 years;
from 700 thousand rubles to 1 million rubles (for legal entities).

Important!

In the presence of exceptional circumstances related to the nature of the committed administrative offense and its consequences, the amount of the minimum fine may be reduced by the court. For example, for not posting the audit report on the website in the information and telecommunications network "Internet", the court reduced the fine to 350 thousand rubles (Resolution of the CA of the North-Western District of 02/10/2016 No. A56-30455 / 2015, the RF Constitutional Court of February 25 .2014, No. 4-P).

Mandatory audit: criteria and procedure for 2017

Conducting a statutory audit is strictly regulated by law, and failure to comply with deadlines and requirements can result in fines.

Conducting a statutory audit allows you to evaluate a business and develop a strategy for further development.

When choosing an organization for conducting a statutory audit, you should pay attention to the company's reputation, the period of its activity in the market, the availability of licenses to carry out auditing activities, as well as the experience of specialists.

To conduct a tax audit, it is worth attracting reputable professionals. The timing of the procedure depends on this.

In 2017, significant changes appeared in the statutory audit procedure in Russia, caused by the introduction of the International Standards on Auditing (ISA). What are these changes, how will they affect the audit procedure itself, and what liability is threatened for non-compliance with the requirements?

Why, by whom and when a statutory audit is carried out

A statutory audit is an annual audit of the accounting and financial statements of a company in order to express an opinion on their reliability. The procedure is regulated by the state and can only be carried out by audit organizations or individual auditors who have an appropriate qualification certificate and are members of self-regulatory organizations of auditors (Part 2 of Article 1, Articles 3, 4 of the Federal Law of December 30, 2008 No. 307-FZ "On Auditing" ( further - 307-FZ)). Standing apart are state corporations and enterprises, non-state pension funds, companies in which the share of state ownership is at least 25%, credit and insurance organizations - for them a mandatory audit is carried out only by an audit company.

The main regulatory document governing the conduct of a statutory audit in the Russian Federation is 307-FZ. Auditing activities are also subject to federal rules (standards) approved by orders of the Ministry of Finance and decrees of the Government of the Russian Federation, documents approved by the Council on Auditing Activities. Since January 2017, the statutory audit has been performed in full compliance with International Standards on Auditing (ISA).

The purpose of the statutory audit is enshrined in Federal Rule (standard) of auditing activity No. 1 and consists in expressing an opinion on the reliability of the financial and accounting statements of the audited entity in all material respects and the compliance of the accounting procedure with the legislation of the Russian Federation.

According to paragraph 2 of Article 5 307-FZ, a mandatory audit is carried out annually. But if the audit covers the entire volume of financial statements for the year and requires a lot of time, experts recommend organizing the audit in stages throughout the year. This distribution of volume allows you to get more accurate data on reporting and practically not distract employees of the organization from their main activities.

Criteria for conducting a statutory audit in 2017

Article 5 307-FZ defines enterprises that are subject to mandatory audit.

Joint stock companies.
State companies, corporations and federal state unitary enterprises, which are on the list of the order of the Government of the Russian Federation dated October 27, 2015 No. 2179-r.
Public companies.
Organizations carrying out a certain type of activity:
- credit institutions and credit bureaus;
- insurance and clearing organizations;
- microfinance companies;
- non-state pension and other funds;
- professional participants in the securities market and trade organizers;
- management companies of a joint-stock investment fund;
- political parties (in some cases).

Mandatory audit is carried out in organizations regardless of the organizational and legal form and field of activity, including in LLC:

if the company's securities are admitted to organized trading;
if the value of the company's assets for the previous period was 60 million rubles, and the balance sheet revenue was 400 million rubles or more;
if the organization presents and (or) discloses consolidated (consolidated) financial statements.

In some cases, a statutory audit can also be carried out in relation to enterprises that are not defined in the law. These include, in particular, organizations pursuing a high-risk tax policy. The criteria by which a company can be classified as high-risk are set out in the order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / “On Approval of the Concept of the Planning System for Field Tax Audits”. For example, one of the signs is the involvement of fly-by-night firms or the lack of information about the actual location of the company. An organization's compliance with at least several of the criteria from the list contained in the Concept may lead to the appointment of a statutory audit.

Stages of the

Mandatory audit is a complex and time-consuming procedure, consisting of several stages:

Preparing for an audit, or planning stage... The purpose of this phase is to organize an efficient and cost-effective audit. In the course of planning, a strategy and tactics are developed, usually discussed with the client, a schedule, an overall plan and an audit program, interaction with departments within the firm is organized, an audit team is formed, and letters of inquiry are sent. At this stage, the auditor should get an idea of the financial and economic activities of the audited company and information about external and internal factors affecting it.
Auditing - collecting and analyzing data... All primary documents, accounting registers, statutory documents, the accuracy of calculations, the accounting policy of the company are checked. All collected accounting information and the accuracy of its processing are assessed in terms of compliance with legal requirements. Recommendations are formed to eliminate the shortcomings that influenced the final result of financial and accounting activities and are reflected in the reporting. These recommendations and information about the identified shortcomings and errors, substantiated by documents, are provided to the management of the audited company.
Formation of an audit report... Based on all the collected and analyzed information, an audit opinion is formed on the reliability of the accounting (financial) statements of the organization and an audit report is drawn up, which is the main result of the audit. The auditor's report can be of two types:
- Unmodified ... Issued if the financial statements faithfully reflect the financial position of the company and its business activities in all material respects.
- Modified ... The auditor modifies the opinion in cases when he comes to the conclusion that the statements contain material misstatements or he has no opportunity to obtain evidence that the financial statements do not contain misstatements. The opinion can be expressed by the auditor in three forms: a qualified opinion, a negative opinion, a refusal to express an opinion.
Submission of an audit report by the company to Rosstat... From January 1, 2014, companies subject to statutory audit are required to submit an audit report to the territorial statistical bodies. It must be submitted together with the annual financial statements, subject to mandatory audit, no later than 10 working days from the day following the date of drawing up the auditor's report, but no later than December 31 of the year following the reporting year (clause 2 of Article 18 of the Federal Law of 6 December 2011 No. 402-FZ "On accounting").

In accordance with the requirements of the new standards, the auditor is obliged to inform the owner about the proposed modification of the report and the circumstances that caused it. Thus, upon learning of the identified violations, the owner will be able to provide the auditor with additional information explaining the reasons for this modification.

New rules for statutory audit

2017 was marked by the introduction of the International Auditing Standards - ISA into the Russian Federation. By order of the Ministry of Finance of the Russian Federation of October 24, 2016 No. 192n, 30 standards were introduced, by Order of the Ministry of Finance of the Russian Federation dated November 9, 2016 No. 207n - 18 more standards.

In addition to ISA, International Standards for audits, assignments and related services have been adopted.

The ISA standards came into force on the territory of Russia from the date of their official publication and are applied from January 1, 2017. However, if the contract for the audit was concluded before that date, then the company has the right to conduct the audit and draw up the auditor's report in accordance with the rules (standards) that were applied before the entry into force of the ISA.

The innovations also affected the form of the auditor's report. For all new contracts concluded from January 1, 2017 for the statutory audit, in accordance with the ISA, a new, more informative opinion is drawn up. This form contains not only an assessment of the organization's financial statements, but also should pay attention to the most important points in the activities of the audited company: what attracted the auditor's attention, what the auditor sees as the greatest risks to the business, and so on. Such a conclusion will contain information that is important not only for the accounting department and managers of the company, but also for all stakeholders - shareholders, the board of directors, external users who make decisions about the organization's business development strategy.

The new ISA requirements also imply an increase in the amount of data required to analyze the activities of the audited enterprise, and an increase in the publicity of audit results. There is a possibility that the audit secrecy requirement will be lifted in 2018. In any case, on the federal portal of draft normative legal acts for public discussion, the draft Federal Law on amendments to Articles 82 and 93/1 of part one of the Tax Code of the Russian Federation is now posted. Its current edition does not allow the collection, storage and dissemination of information about the taxpayer received from auditors and audit organizations.

The listed innovations, according to experts, will increase the labor intensity of the audit by 30–40%, since the number of audit procedures will increase, and it will become necessary to fill in new forms, tables and other documents. They will also increase the cost of statutory audit services. Nevertheless, the application of the new standards will make the auditor's report more transparent and informative, which means it will enable investors and companies' counterparties to make more thought-out business decisions.

Responsibility for Failure to Submit an Auditor's Report on Time or to Conduct a Statutory Audit

Russian legislation obliges the company to annually conduct a statutory audit and submit an audit report to the statistics authorities simultaneously with the delivery of financial statements or within a time frame clearly defined by law. This requirement is enshrined in Part 2 of Article 18 No. 402-FZ.

At the same time, administrative responsibility is provided not for the failure to conduct a statutory audit, but specifically for failure to provide information:

For failure to provide an audit report to the territorial bodies of Rosstat, within the prescribed period, a fine is imposed in the amount of 300 to 500 rubles for officials and from 3000 to 5000 rubles for legal entities (article 19.7 of the Code of Administrative Offenses of the Russian Federation). Additionally, a fine may be imposed for the presentation of accounting swelling in an incomplete composition (letter from Rosstat dated February 16, 2016 No. 13-13-2 / 28-Media).
For non-publication of the auditor's report on the page of the official website of the joint-stock company on the Internet within the established timeframe in accordance with the request of the Central Bank. The fine for this is from 30,000 to 50,000 rubles or disqualification for a period of 1 to 2 years for officials and a fine from 700,000 to 1,000,000 rubles for legal entities (part 2 of article 15.19 of the Code of Administrative Offenses of the Russian Federation).
For failure to enter information on the results of the statutory audit or their untimely entry into the Unified Federal Register on the facts of the activities of legal entities - a fine in the amount of 5,000 to 50,000 rubles (paragraphs 6-8 of Article 14.25 of the Administrative Code of the Russian Federation).
For lack of an audit report within the established storage periods (from 5 years), revealed during the on-site tax audit, - a fine in the amount of 5,000 to 10,000 rubles (part 1 of article 15.11 of the Administrative Code).

It is not required to submit an audit opinion to the tax authorities, since it is not part of the financial statements.

How to choose a reliable audit company?

To get an answer to this important question, we turned to Victoria Yazykova, head of the Consulting. Expertise. Audit "of the consulting company KSK group:

“Since a statutory audit is a very important and responsible procedure, the choice of an auditor company should be approached just as responsibly. Indeed, the future activity of the company depends on how professionally the audit is carried out and the conclusion drawn up on its results. Figuratively speaking, the auditor signs something like a verdict, and he, like the judge, needs to be competent and impartial.

In order not to be mistaken with the choice, I can advise you to draw up a minimum list of questions that you definitely need to get answers to.

First, find out how many years the company has been in the market and has been doing auditing. The longer the period of its existence, the more work experience it has, the higher the level of qualifications of its specialists, the more projects it has completed.

Secondly, make sure that the company has a certificate of membership in the SRO of auditors. Without this, it is illegal to conduct a statutory audit.

Thirdly, ask for work experience in your industry or at least a related one.

Fourth, find the companies that your potential auditor has worked with, study letters of recommendation or customer testimonials.

Fifthly, specify how many certified auditors are permanently employed, how many and what specialists the company can attract from outside to conduct an audit.

Sixth, carefully study the information in the press, on the Internet, in various ratings. As a rule, reputable companies do not occupy the last places in them, and employees often appear with publications in serious specialized publications.

As for KSK groups, we have been present in the audit market for over 22 years. During this time, more than 1000 companies from different spheres of real business have become our clients, about 4000 projects have been completed. When conducting a mandatory audit of financial statements, our auditors use a systematic approach, taking into account the specifics of management. Based on the results of the audit, we formulate recommendations for management on making business decisions. "

Mandatory audit - 2018. Cannot be canceled

The possible cancellation of the statutory audit of annual accounts for small businesses has stirred up taxpaying companies and the entire audit community.

We are sure that such a measure should not only not reduce the number of calls to professional auditors, as it seems at first glance. But on the contrary, it will help to focus not on the quantity, but on the quality of checks.

Changes to the statutory audit

Participants in the audit services market are actively discussing the planned amendments to Federal Law No. 307-FZ of December 30, 2008, related to vesting the Bank of Russia with powers to control and supervise audit activities. At the moment, the bill is only supposed to be submitted to the State Duma, but the audit community is already seething. Among the numerous amendments, it is proposed to amend Article 5 of Law No. 307-FZ, which establishes the criteria for the mandatory audit of annual statements, starting in 2018.

Statutory audit criteria in 2018

In accordance with the current version of Article 5, all joint-stock companies, as well as companies with sales proceeds of more than 400 million rubles for the previous reporting year or balance sheet assets of more than 60 million rubles for the same period, are subject to mandatory audit of annual reports.

According to the bill, companies will conduct a statutory audit if at least two of the conditions are met simultaneously:

volume of proceeds from sales for each of the two consecutive years preceding the reporting year exceeds 800 million rubles;
balance sheet assets as of the end of each of the two consecutive years preceding the reporting year exceeds 400 million rubles;
average headcount employees for each of the two consecutive years preceding the reporting year exceeds 100 people.

In addition, not all joint-stock companies will be subject to mandatory audit, but only public ones related to socially significant organizations.

Thus, it is proposed to exempt small businesses from compulsory audit by bringing annual revenues and the number of employees in accordance with the criteria provided for in article 4 of the Federal Law of 24.07.2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation."

Mandatory audit of joint stock companies: JSC, JSC (current situation)

We remind you that if an organization is a joint stock company (closed or open), its annual accounting (financial) statements are subject to mandatory audit (subparagraph 1 of paragraph 1 of article 5 of the Federal Law "On Auditing" dated 30.12.2008 No. 307-FZ) ... For the mandatory audit of CJSCs, OJSCs, no specific features are provided for by the regulatory legal acts in force in the Russian Federation. Thus, a mandatory audit of a CJSC and an audit of an OJSC is carried out in accordance with the same legislative norms and rules as in an audit, for example, an LLC.

Legislation of the Russian Federation and other normative legal acts that regulate auditing (including in relation to CJSC and OJSC):

Federal Law "On Auditing" dated 30.12.2008 No. 307-FZ;
federal standards of auditing;
other federal laws and other regulatory legal acts that govern relations arising in the implementation of audit activities.

Tax audit is the future

Undoubtedly, the legislative initiative is aimed at putting things in order in the audit industry, as well as reducing the costs of companies for conducting an annual statutory audit.

It is far from being a secret that the audit of annual financial statements is sometimes ordered only because it is required by law. As a result, the company spends money, and the audit report is safely put on the shelf.

At the same time, management and owners are not concerned with accounting, but with the state of tax accounting and reporting. After all, fines and negative consequences for errors in accounting and taxation are incommensurable.

At first glance, the abolition of the statutory audit entails a reduction in the cost of its conduct. But at the same time, the responsibility for owners and managers increases due to violations revealed by the tax authorities.

The advantages are that with an increase in the threshold for statutory audits, small businesses will be able to direct funds to audit only tax liabilities and declarations submitted to the Federal Tax Service Inspectorate. Tax audit is an independent audit of tax accounting and tax reporting of a company.

Conducting a tax audit will provide owners, management and financial services with reliable information about the tax obligations of the company to the budget. Its main goal is to avoid additional tax charges and sanctions in the future by detecting and eliminating errors now.

Responsibility of managers and owners

Unfortunately, over the many years of audit work, we have repeatedly come across a situation where accounting and tax accounting was completely transferred to the accounting department and in fact was not in any way controlled by the manager and owners. Only after the audit did they find out about the systematic absence of any tax registers, a large number of revised tax returns, failure to carry out timely reconciliation of calculations with the budget on taxes, violations in the procedure for calculating taxes, etc.

It is generally accepted that for violations in accounting and tax accounting, personal liability for the director and founder is not so significant, in comparison with arrears, penalties, sanctions imposed on the taxpayer company itself. However, in reality, after tax audits with additional charges, in addition to small administrative fines under the Code of Administrative Offenses of the Russian Federation, more significant troubles await managers.

In recent years, the bankruptcy of a debtor company has been one of the most effective ways to pay off the debt of a business to the budget. This issue is regulated by the Law "On insolvency (bankruptcy)".

And if the organization is not able to cover its debts with existing assets, the tax office has the right, within the framework of the bankruptcy procedure to bring to subsidiary liability the controlling persons of the company... These are those who actually ran the debtor company and could bring it to bankruptcy.

Judicial practice has already formed, where arbitrators support the Federal Tax Service Inspectorate in collecting from directors or founders of millions of rubles for tax arrears of the company (for example, the ruling of the Supreme Court of the Russian Federation of February 28, 2017 N 302-ES17-131, ruling of the Supreme Court of the Russian Federation of January 25, 2016 N 305-ES15-18099).

In addition, subparagraph 2 of paragraph 2 of Article 45 of the Tax Code of the Russian Federation establishes special rules for the collection of tax arrears. from third parties who are not taxpayers... An updated version of this provision has been in effect since November 30, 2016 (amended by Federal Law No. 401-FZ dated November 30, 2016). It allows the tax authority to collect arrears based on the results of a tax audit, which lasts more than 3 months, not only from affiliated companies, but also from individuals who:

recognized by the court as dependent on the taxpayer-arrears;
received from the debtor money, other property or proceeds due to him, which made it impossible to collect arrears from him.

Previously, collection could only be carried out from companies (enterprises), subsidiaries (enterprises) and organizations recognized as dependent with the company, which was in arrears.

Now, these persons may include founders and other individuals associated with the tax debtor. Collection is allowed within the limits of money and property received from or instead of the debtor.

The best way out in this case is to conduct not a formal, often ineffective audit, to which the law obliges, but to purposefully analyze the state of tax accounting and reporting.

Therefore, even today, regardless of the position of the legislator on the issue of statutory audit, it is worth taking all measures to identify tax risks. To correct the violations committed in time and adjust the tax accounting so as to avoid additional charges on taxes and fees in the future.

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Calculation and rates of corporate income tax in Russia The amount of income tax depends not only on the size of the profit itself, which each company strives to make the maximum possible. When calculating the amount of this tax, the effect of [...]
The minimum period of insurance for OSAGO OSAGO is a policy of compulsory civil liability insurance for vehicle owners (TS). With the help of OSAGO, you can compensate for the damage that was caused to the car and other participants [...]
Calculation of MTPL Moscow Region MTPL calculator uses official coefficients and tariffs (directive of the Central Bank of the Russian Federation dated September 19, 2014 No. 3384-U and directive of the Central Bank of the Russian Federation dated March 20, 2015 No. 3604-U). The cost of OSAGO depends on: type (category) [...]
The Arbitration Court of the Volga District OFFICE-NB REPUBLIC OF TATARSTAN Recipient of the UFK in the REPUBLIC of TATARSTAN (MRI FTS OF RUSSIA No. 3 in the REPUBLIC of TATARSTAN) Current account Filing a cassation appeal Persons participating in the case, as well as other persons [...]