The auditor's 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-in no later than 12/31/2017. Question: That is, we choose the term of provision at our 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 working days from the day following the date auditor's report, but in any case no later than December 31 of the year following the reporting year. This follows from the provisions.
Annual reporting shall be submitted to the Rosstat authorities no later than three months after the end of the reporting period, that is, until March 31, 2017. Since the audit report in respect of your organization was drawn up after March 31, 2017, you must submit it to the Rosstat authorities no later than 10 business days after November 27, 2017, that is, no later than December 11, 2017.
Date December 31 - the deadline for the submission of the audit report is indicated for those organizations for which the period of 10 business days from the date of the audit report expires after December 31.
For late 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 may be fined in the amount of 3,000 to 5,000 rubles.
Rationale
When is an organization required to audit
Submission of an audit report to Rosstat and the tax office
When to submit an audit report to Rosstat
If the organization is required to conduct an audit, then it must present the auditor's report together with financial statements to the territorial division of Rosstat. You need to do this:
either simultaneously with the submission of financial statements;
either 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 the audit report to Rosstat on paper or send it by e-mail. Coordinate the last option with the employees of your territorial office of Rosstat.
Send document to in electronic format together with will not work. The document will not be accepted by Rosstat.
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 RF Code of Administrative Offenses.
2. Federal Law No. 402-FZ of December 6, 2011 On Accounting
"Article 18. Mandatory copy of accounting (financial) statements
1. Required to prepare accounting (financial) statements economic entities, with the exception of organizations public sector 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.
2. A mandatory copy of the prepared annual accounting (financial) statements shall be submitted no later than three months after the end of the reporting period. When submitting a mandatory copy of the prepared annual accounting (financial) statements, which are subject to mandatory audit, the auditor's report on it is submitted together with such statements or no later than 10 working days from the day following the date of the audit report, but no later than December 31 of the year following reporting year.
3. Mandatory copies of accounting (financial) statements, together with audit reports, constitute the state information resource. Interested persons are provided with access to the specified state information resource, except for cases when, in the interests of maintaining state secrets, such access should be limited.
4. The procedure for submitting a mandatory copy of the accounting (financial) statements together with the auditor's report, as well as the rules for using (including fees for using, unless otherwise provided by other federal laws) the state information resource stipulated, approved federal agency executive power, carrying out the functions of developing public policy and legal regulation in the field of state statistical activity”.
We are publishing another question that came to us through the feedback form from one of the pages of our site.
From: Yakov Nikolaevich
Topic: Do I need to submit a mandatory audit report? joint stock company for 2014 in Rosstat and IFTS?
We learned that starting with the annual reports for 2014, joint-stock companies, and we have CJSCs, must receive a mandatory audit report, and then submit it to statistics and the tax office.
Please explain:
On June 06, 2014, a new “Procedure for submitting a mandatory copy of accounting (financial) statements” approved by Federal Service state statistics (Rosstat), which determines for joint-stock companies the deadlines for submitting annual financial statements and an audit report to the statistical authorities.
If the annual accounting (financial) statements of the organization are subject to mandatory audit, it is necessary to submit one copy of the annual accounting statements and a copy of the audit report to the state statistics authority at the place of registration of the enterprise (Part 2, Article 18 of Law No. 402-FZ).
"The procedure for submitting a mandatory copy of the accounting (financial) statements" must comply with:
From September 01, 2014, the norm of the Civil Code on the mandatory external audit of any joint-stock company JSC (public and non-public), previously also called CJSC and JSC, comes into force.
If the reporting and the auditor's report contain information classified as state secrets, 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”.
The structure of the handed over mandatory copy of the annual financial statements includes the balance sheet, report on financial results and applications to them. For a non-profit organization, the annual financial statements must consist of balance sheet, a report on the intended use of funds and annexes to them.
Be sure to include the number on the report forms. contact phone and an e-mail address for prompt communication with you by a representative of Rosstat.
(No. 402-FZ of 06.12.2011) important changes have been made. From January 1, 2020, the obligation to submit reports to Rosstat has been canceled. All annual financial statements are submitted to the tax authorities only in the form of an electronic document through operators electronic document management.For small businesses (average headcount no more than 100 people and income no more than 800 million rubles), the obligation to submit reports only in electronic form through an electronic document management operator has been provided since 2021, and in 2020 - you can report both electronically and on the paper.
From January 1, 2020, starting with the reporting for 2019, the Federal Tax Service of Russia becomes the operator of the State Accounting Information Resource (GIR BO). This is a public resource containing data on the annual financial statements of organizations, with the exception of the public sector. It is planned that the formats and procedure for the provision of financial statements will not undergo significant changes compared to the current ones. Annual financial statements must be submitted no later than March 31 of the following year.
The following adjustments may be made to the report:
Other organizations until 31.12.
The audit report can be submitted together with the financial statements (for LLC until April 30 and for JSC until June 30) or separately 10 working days after its receipt, but no later than December 31.
What to pay attention to when preparing financial statements?
All reporting is made only in thousands of rubles;
On the first page, you must specify whether the reporting is subject to mandatory audit, the name of the audit organization that audited the reporting.
Changes have been made to the lines of the statement of financial results in accordance with the order of the Ministry of Finance of Russia dated April 19, 2019 No. 61n.
If the taxpayer made a mistake in reporting, he will receive a notification from the electronic document management operator with an error code, and the taxpayer will be able to submit corrected reports.
Feedback will be organized on the GIR BO portal. If the taxpayer saw an error in his company, he can submit an electronic appeal, after which, if necessary, the data will be quickly corrected.
The directory of auditors will be available in the largest accounting systems (1-C and others). All financial statements will be placed in the public domain on the website of the Federal Tax Service of Russia. It will be possible to find an organization using a flexible search (by name, TIN, address, etc.). Reporting of any organization can be downloaded from electronic signature Federal Tax Service of Russia, with the same legal significance as the blue seal. You don't need to go to the inspection anymore! All regulations and answers to key questions will be made publicly available (formats and procedures for reporting, control ratios, etc.).
When to submit an audit opinion to Rosstat. When is an organization required to conduct an 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 11/27/2017 and 2 days no later than 12/31/2017. Do we choose the deadline for the 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 one. This follows from the provisions of paragraph 2 of Art. 18 of Law No. 402-FZ.
Annual reporting to the Rosstat authorities is submitted no later than three months after the end of the reporting period, that is, until March 31, 2017. Since the audit report in respect of your organization was drawn up after March 31, 2017, you must submit it to the Rosstat authorities no later than 10 business days after November 27, 2017, that is, no later than December 11, 2017.
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 the audit report expires after December 31.
For late 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 may be fined in the amount of 3,000 to 5,000 rubles.
Submission of an audit report to Rosstat and the tax office
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 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 December 31 of the year following the reporting one.
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 the audit report to Rosstat on paper or send it by e-mail. Coordinate the last option with the employees of your territorial office of Rosstat.
It will not be possible to send a document in electronic form along with financial statements through a telecom operator. The document will not be accepted by Rosstat.
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 RF Code of Administrative Offenses.
Federal Law No. 402-FZ of December 6, 2011 On Accounting
"Article 18. Mandatory copy of accounting (financial) statements
Economic entities obliged to compile accounting (financial) statements, with the exception of organizations of the public sector and the Central Bank of the 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 shall be submitted no later than three months after the end of the reporting period. When submitting a mandatory copy of the prepared annual accounting (financial) statements, which are subject to mandatory audit, the auditor's report on it is submitted together with such statements or no later than 10 working days from the day following the date of the audit report, but no later than December 31 of the year following reporting year.
Mandatory copies of accounting (financial) statements, together with audit reports, constitute the state information resource. Interested persons are provided with access to the specified state information resource, except for cases when, in the interests of maintaining state secrets, such access should be limited.
The procedure for submitting a mandatory copy of the accounting (financial) statements together with an auditor's report, as well as the rules for using (including fees for using, unless otherwise provided by other federal laws) the state information resource provided for
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. But in some cases, conducting an annual audit is an obligation, not a right of an organization. We will tell you about the criteria for a mandatory audit in 2019 in our consultation.
The main criteria and subjects of mandatory audit are provided for by the Federal Law of December 30, 2008 No. 307-FZ. In general, an organization is required to conduct an annual audit of its financial statements for 2018 if it satisfies any of the conditions specified in Part 1 of Art. 5 of the Federal Law of December 30, 2008 No. 307-FZ.
Thus, the criteria for a mandatory audit are:
Thus, for example, the organizational and legal form of a JSC obliges the organization to conduct a statutory audit regardless of compliance with other criteria, and for a statutory audit of an LLC, the criterion may be, for example, the amount of revenue or the amount of assets.
In addition to the main criteria for a 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:
Starting from the reporting for 2019, financial statements are submitted only to the Federal Tax Service (with some exceptions). And according to general rule reporting will need to be submitted electronically (reporting for 2019 can be submitted by small businesses on paper). For organizations whose reporting is subject to mandatory audit, the audit report must be submitted either together with the financial statements, or no later than 10 working days following the date of the audit report, but no later than December 31 (
