Do we choose the delivery period at our own discretion or are there any nuances?

When to submit the audit report to Rosstat. In what cases is an organization obliged to conduct audit? How to submit an audit report to Rosstat?

Question: The audit report for 2016 was drawn up on November 27, 2017. We must submit it to statistics 1-B. no later than 10 working days after November 27, 2017 and 2 working days no later than December 31, 2017. Do we choose the period of provision at our discretion or are there any nuances?

Answer: The audit report is submitted to the Rosstat authorities either together with the financial statements, or no later than 10 business days from the day following the date of the audit report, but in any case no later than December 31 of the year following the reporting year. This follows from the provisions of paragraph 2 of Art. 18 of Law No. 402-FZ.

Annual reporting submitted to Rosstat authorities no later than three months after the end of the reporting period, that is, before March 31, 2017. Since the audit report regarding your organization was drawn up after March 31, 2017, you are obliged to submit it to the Rosstat authorities no later than 10 working days after November 27, 2017, that is, no later than December 11, 2017.

The date December 31 - the deadline for submitting the audit report is indicated for those organizations for which the period of 10 working days from the date of drawing up the audit report expires after December 31.

For untimely submission of an audit report to the statistical authorities, an official of the organization faces a fine of 300 to 500 rubles, and the organization itself can be fined in the amount of 3,000 to 5,000 rubles.

In what cases is an organization required to conduct an audit?

Submission of the audit report to Rosstat and the tax inspectorate

When to submit an audit report to Rosstat

If the organization is required to conduct an audit, it must provide an audit report along with financial statements to the territorial division of Rosstat. You need to do this:

or simultaneously with the submission 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 December 31 of the year following the reporting year.

This is stated in Part 2 of Article 18 of the Law of December 6, 2011 No. 402-FZ.

How to submit an audit report to Rosstat

Submit your audit report to Rosstat on paper or send it by email. Please agree on the last option with the employees of your territorial Rosstat office.

Send document to in electronic format together with financial statements through a telecom operator will not work. Rosstat will not accept the document.

If you do not submit your audit report to Rosstat on time, you will receive 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 in the Code of the Russian Federation on Administrative Offences.

Federal Law of December 6, 2011 No. 402-FZ On Accounting

“Article 18. Mandatory copy of accounting (financial) statements

Economic entities obligated to prepare accounting (financial) statements, with the exception of public sector organizations and Central Bank Russian Federation, submit one mandatory copy of the annual accounting (financial) statements to the state statistics body at the place of state registration.

A mandatory copy of the prepared annual accounting (financial) statements is submitted no later than three months after the end of the reporting period. When submitting a legal copy of the compiled annual accounting (financial) statements that are subject to mandatory audit, the auditor's report on them is presented together with such statements or no later than 10 business days from the day following the date of the auditor's report, but no later than December 31 of the year following reporting year.

Legal copies of accounting (financial) statements together with audit reports constitute a state information resource. Interested parties are provided with access to the specified state information resource, except for cases where, in the interests of maintaining state secrets, such access should be limited.

The procedure for submitting a legal copy of the accounting (financial) statements together with the auditor’s report, as well as the rules for using (including fees for use, unless otherwise provided by other federal laws) the state information resource provided for

We are publishing another question that came to us through the form feedback from one of the pages of our website.
From: Yakov Nikolaevich
Topic: Is it necessary to submit a mandatory audit report? joint stock company for 2014 to Rosstat and the Federal Tax Service?

Question:

We learned that starting with the annual reporting for 2014, joint stock companies, and in our case ZAO, must receive a mandatory audit report, and then submit it to the statistics office and the tax office.
Clarify please:

• Deadline for submitting annual reports and audit reports to state statistics bodies?
• The deadline for submitting the audit report is tax authorities at the place of tax registration?

Answer:

On June 6, 2014, the new “Procedure for the submission of a legal copy of accounting (financial) statements” approved Federal service state statistics (Rosstat), which determines the deadlines for joint-stock companies to submit annual financial statements and audit reports to the statistical authorities.

If the organization's annual accounting (financial) statements are subject to mandatory audit, it is necessary to submit one copy of the annual accounting statements and a copy of the auditor's report to the state statistics body at the place of registration of the enterprise (Part 2 of Article 18 of Law No. 402-FZ).

“The procedure for submitting a legal copy of accounting (financial) statements” must be followed by:

• commercial and non-profit organizations;
• state bodies, local government bodies, management bodies of state extra-budgetary funds and territorial state extra-budgetary funds;
• individual entrepreneurs, as well as lawyers who have established law offices, notaries and other persons engaged in private practice (hereinafter referred to as persons engaged in private practice);
• branches, representative offices and other structural divisions of organizations established in accordance with the legislation located on the territory of the Russian Federation foreign countries, international organizations, their branches and representative offices located on the territory of the Russian Federation, unless otherwise provided by international treaties of the Russian Federation.

Which organizations are required to conduct statutory audits?

From September 1, 2014, the Civil Code norm on mandatory external audit of any joint stock company JSC (public and non-public), previously also called CJSC and OJSC, comes into force.

If there is information classified as a state secret in the reporting and audit report, then they must also be presented taking into account the requirements of the Law of the Russian Federation of July 21, 1993 N 5485-1 “On State Secrets”.

Composition of a set of annual accounting (financial) statements?

The mandatory deposited copy of the annual financial statements includes a balance sheet, a report on financial results and applications to them. For a non-profit organization, annual financial statements must consist of: balance sheet, report on intended use tools and applications to them.

In the report forms, be sure to indicate a contact telephone number and email address so that a Rosstat representative can quickly contact you.

Which organizations must submit an audit report to Rosstat?

The obligation to submit an audit report to Rosstat is established by Art. 18 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ and in regulations Rosstat. Thus, the department’s order No. 220 dated March 31, 2014 states that if the company’s annual financial statements are subject to mandatory verification by auditors, the statistical authorities must submit mandatory provide a report.

In Art. 5 of the Law “On Auditing Activities” dated December 30, 2008 No. 307-FZ specifies the criteria by which managers and officials can determine whether an organization is subject to annual inspection by auditors.

In addition, you can rely on the following regulations:

• Part 4 Art. 18 of the Law “On Participation in Shared Construction...” dated December 30, 2004 No. 214-FZ (developers);
• clause 8 art. 7.2 of the Law “On Non-Profit Organizations” dated January 12, 1996 No. 7-FZ (state companies);
• clause 2 art. 7.1 of the law of January 12, 1996 No. 7-FZ (state corporations);
• Part 4 Art. 12 of the Law “On Self-Regulatory Organizations” dated December 1, 2007 No. 315-FZ (SRO).

The following entities must submit an audit report to Rosstat:

The obligation to provide an audit report does not apply to agricultural cooperatives, state and local authorities, state extra-budgetary funds, unitary enterprises, state and municipal institutions.

What should be stated in the auditor's report?

• name of the addressee (for whom it is intended);
• name of the audited organization and information about it;
• information about the audit firm;
• responsibility of the auditor and the audited organization;
• list of audited financial statements;
• the amount of work performed by the auditor;
• the opinion of the auditor who audited the statements (indication of circumstances affecting the reliability of information in financial documents);
• auditor's signature;
• the date on which the conclusion was drawn up.

The main part of the document provides the basis for drawing conclusions about the reliability of the presented financial statements. In the audit results, the auditor reflects his opinion, which may be:

• unmodified (if the auditor believes that the financial statements reliably reflect the results of the organization’s activities);
• modified (in the opposite case).

A modified opinion may be:

• a qualified opinion (if the audit reveals significant misstatements, but they do not affect most of the significant elements of the statements);
• negative opinion (if distortions affect important financial reporting indicators); this means that the auditor did not confirm the accuracy of the audited documentation;
• refusal to express an opinion (if the inspection specialist was not given access to the reports or the organization’s management interfered with the inspection).

A sample audit report can be found.

Don't know your rights?

Terms and procedure for providing an opinion

In Part 2 of Art. 18 of Law No. 402-FZ dated December 6, 2011 states that the audit report can be submitted in two ways:

• together with annual accounting;
• separately from the reporting on any day during the year following the reporting period (until December 31), but this must be done within 10 days following the date of the auditor’s report.

IMPORTANT! Since the number of copies of the report is agreed upon in advance with the auditor, do not forget to order an additional copy for submission to the statistics service.

The day of submission of the report is considered:

• date of direct submission to the statistical agency;
• date of mailing;
• the date of sending the conclusion in electronic format, recorded by Rosstat or the telecom operator.

The report containing the auditor's findings is submitted to the statistical authorities:

• in the form of an electronic document sent to Rosstat via telecommunication channels;
• on paper provided to the Rosstat department personally by the head of the organization or an authorized person, as well as sent by registered mail.

Punishment for violators

Art. 19.7 of the Code of Administrative Offenses of the Russian Federation provides for administrative liability for organizations and managers for untimely submission of audit results by external auditors to statistical authorities. Cases of violators are considered in court.

The following fines are established:

• for officials - 300-500 rubles;
• for companies - from 3 to 5 thousand rubles.

IMPORTANT! Paying a fine does not relieve you of the obligation to undergo an audit and submit the corresponding conclusion to the statistical authorities.

In addition, violators will be punished under Art. 15.11 and 15.19 Code of Administrative Offences.

For the absence of a mandatory audit report, the following penalties are established for responsible persons:

• from 5 to 10 thousand rubles. - in case of a primary violation;
• from 10 to 20 thousand rubles. or disqualification for a period of 1 to 2 years - if repeated.

More significant penalties are provided for non-disclosure of information on financial markets:

• for officials - from 10 to 50 thousand rubles;
• for organizations - from 300 thousand to 1 million rubles.

How to write a letter to Rosstat about the absence of auditor findings?

If during the reporting period you did not carry out economic activity and have not received income, you need to send letter to Rosstat about the absence of an auditor's report. The letter can be sent to the department’s email address or by Russian Post.

There are no strict requirements for the form of the letter - it is enough to write it on a form with details legal entity. The header of the application indicates the name of the recipient (this will be the statistical agency), the name of the sender, address, OKVED. In the main part, Rosstat is notified that the organization does not have the conditions established by Art. 5 of the Law “On Auditing Activities”.

In addition to financial statements, an audit report must be submitted to the statistical authorities. Failure to comply with this requirement may result in penalties.

The audit report for 2016 was drawn up on November 27, 2017. We must submit it to statistics 1-B. no later than 10 working days after November 27, 2017. and 2nd no later than December 31, 2017. Question: So we choose the deadline at our own discretion or are there any nuances?

Your personal expert answers
The audit report is submitted to the Rosstat authorities either together with the financial statements, or no later than 10 business days from the day following the date of the audit report, but in any case no later than December 31 of the year following the reporting year. This follows from the provisions.

Annual reports are submitted to Rosstat no later than three months after the end of the reporting period, that is, before March 31, 2017. Since the audit report regarding your organization was drawn up after March 31, 2017, you are obliged to submit it to the Rosstat authorities no later than 10 working days after November 27, 2017, that is, no later than December 11, 2017.

The date December 31st is the deadline for submitting the audit report for those organizations for which the period of 10 working days from the date of drawing up the audit report expires after December 31st.

For untimely submission of an audit report to the statistical authorities, an official of the organization faces a fine of 300 to 500 rubles, and the organization itself can be fined in the amount of 3,000 to 5,000 rubles.

Rationale

In what cases is an organization required to conduct an audit?

Submission of the audit report to Rosstat and the tax inspectorate

When to submit an audit report to Rosstat

If an organization is required to conduct an audit, then it must submit an audit report along with financial statements to the territorial division of Rosstat. You need to do this:

 or simultaneously with the submission 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 December 31 of the year following the reporting one.

How to submit an audit report to Rosstat

Submit your audit report to Rosstat on paper or send it by email. Please agree on the last option with the employees of your territorial Rosstat office.

It will not be possible to send the document electronically along with. Rosstat will not accept the document.

If you do not submit your audit report to Rosstat on time, you will receive 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 in the Code of the Russian Federation on Administrative Offences.

2. Federal Law of December 6, 2011 No. 402-FZ On Accounting

“Article 18. Mandatory copy of accounting (financial) statements

1. Economic entities obligated to prepare accounting (financial) statements, with the exception of public sector organizations and the Central Bank of the Russian Federation, submit one legal copy of the annual accounting (financial) statements to the state statistics body at the place of state registration.

2. A mandatory copy of the prepared annual accounting (financial) statements is submitted no later than three months after the end of the reporting period. When submitting a legal copy of the compiled annual accounting (financial) statements that are subject to mandatory audit, the auditor's report on them is presented together with such statements or no later than 10 business days from the day following the date of the auditor's report, but no later than December 31 of the year following reporting year.

3. Legal copies of accounting (financial) statements together with audit reports constitute a state information resource. Interested parties are provided with access to the specified state information resource, except for cases where, in the interests of maintaining state secrets, such access should be limited.

4. The procedure for submitting a legal copy of accounting (financial) statements together with the auditor’s report, as well as the rules for using (including fees for use, unless otherwise provided for by other federal laws) of the state information resource provided for, are approved by the federal executive body exercising the functions of developing state policy and legal regulation in the field of state statistical activities.”

In order to obtain a qualified independent opinion on the reliability of its accounting (financial) statements, an organization may involve a specialized audit organization or an individual auditor in verifying these statements. But in some cases, conducting an annual audit is an obligation, not a right of the organization. We will tell you what criteria for mandatory audit are in force in 2019 in our consultation.

General criteria for conducting a mandatory audit 2018

The main criteria and subjects of mandatory audit are provided for by Federal Law No. 307-FZ dated December 30, 2008. In general, an organization is obliged to conduct an annual audit of its financial statements for 2018 if it satisfies any of the conditions given in Part 1 of Art. 5 of the Federal Law of December 30, 2008 No. 307-FZ.

Thus, the criteria for mandatory audit are:

• the organization has the legal form of joint-stock company;
• the organization’s securities are admitted to organized trading;
• the organization is credit institution, a credit history bureau, an organization that is a professional participant in the securities market, an insurance organization, a clearing organization, a mutual insurance company, a trade organizer, a non-state pension or other fund (except for a fund that has the status of an international fund in accordance with the Federal Law of 08/03/2018 N 290-FZ), joint-stock investment fund, management company joint stock investment fund, mutual investment fund or non-governmental pension fund(except for state extra-budgetary funds);
• the volume of revenue from the sale of products (sale of goods, performance of work, provision of services) of the organization in 2018 exceeded 400 million rubles;
• the amount of assets on the balance sheet as of December 31, 2018 exceeds 60 million rubles;
• the organization presents or discloses annual summary (consolidated) accounting (financial) statements.

Thus, for example, the organizational and legal form of a JSC obliges the organization to conduct a mandatory audit regardless of compliance with other criteria, and for a mandatory audit of an LLC, the criterion may be, for example, the volume of revenue or the amount of assets.

Other cases of mandatory audit established by federal laws

In addition to the main criteria for mandatory audit listed above, there are conditions under which an organization is required to conduct an audit due to the requirements of federal laws.

So, for example, a mandatory audit is carried out in relation to financial statements:

• state companies (clause 8, article 7.2 of the Federal Law of January 12, 1996 No. 7-FZ);
• state corporations (clause 2 of article 7.1 of the Federal Law of January 12, 1996 No. 7-FZ);
• housing savings cooperatives (Article 54 of the Federal Law of December 30, 2004 No. 215-FZ);
• developers (Part 5, Article 3 of Federal Law No. 214-FZ dated December 30, 2004);
• non-profit organizations performing the functions of a foreign agent (clause 1, article 32 of the Federal Law of January 12, 1996 No. 7-FZ);
• self-regulatory organizations (part 4 of article 12 of the Federal Law of December 1, 2007 No. 315-FZ).

Mandatory accounting audit: where to submit the audit report?

Starting with reporting for 2019, financial statements are submitted only to the Federal Tax Service (with some exceptions). Moreover, according to general rule reporting will need to be submitted electronically (small businesses can submit reporting for 2019 on paper). For organizations whose financial statements are subject to mandatory audit, the auditor's report must be submitted either together with the financial statements, or no later than 10 business days following the date of the auditor's report, but no later than December 31 (