The audit report on the statistics for 2016 is submitted along with the reporting. Or within 10 days after it is ready. For whom an audit report is mandatory when published on the Internet, find out in the article.

Who is required to provide an audit report on statistics for 2016

Have a question
Whether to conduct a mandatory audit for 2016 on a simplified system, if On December 31, 2015, the assets of the balance sheet amounted to 75 million rubles?

Yes, it is necessary to conduct a mandatory audit in this case. Companies whose balance sheet assets for the year preceding the reporting year exceed 60 million rubles are subject to a mandatory audit (Article 5 of Federal Law No. 307-FZ of December 30, 2008). And it does not matter whether the organization applies the general regime or the simplified one.

Audit report on statistics for 2016: deadlines

If an organization is required to conduct an audit, then it must submit an audit report to the statistics for 2016 along with the financial statements. 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 for 2016 to statistics

Auditor's report on statistics for 2016, hand over on paper or send 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.

What threatens if you do not submit an audit report to the statistics

If you do not submit or submit late the audit report to the statistics, an administrative fine will be charged. An official of the organization faces a fine of 300 to 500 rubles. The very same organization can be fined in the amount of 3,000 to 5,000 rubles. Such sanctions are provided for by the RF Code of Administrative Offenses.

There will be similar separate fines if you are late with the submission of financial statements or submit them incompletely (Rosstat letter dated February 16, 2016 No. 13-13-2 / 28-SMI).

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

This follows from part 3 of article 1.4, part 3 of article 3.4, part 3.5 of article 4.1 of the Code of Administrative Offenses of the Russian Federation.

When the auditor's report is published on the Internet

Above, we told who and when should provide an audit report to the statistics for 2016. Now let's talk about whether it is necessary to publish the conclusion on the Internet.

The organization must publish reports in cases provided for by law (clause 9, article 13 of the Law of December 6, 2011 No. 402-FZ). For example, the annual financial statements are posted by public joint-stock companies. This follows from paragraph 1 of Article 66.3 and paragraph 6 of Article 97 of the Civil Code of the Russian Federation, as well as paragraph 1.1 of Article 1 and the Law of December 26, 1995 No. 208-FZ. Moreover, they must publish statements together with the audit report ().

Joint-stock companies publish the text of the annual financial statements on the Internet page. The term is three days from the date of drawing up the auditor's report on the reliability of the financial statements. In any case, the accounting statements should be published no later than three calendar days from the date when the deadline for their submission to Rosstat expired (clause 71.4 of the Regulation of the Bank of Russia dated December 30, 2014 No. 454-P).

For 2016, you need to report to the statistics by March 31, 2017 inclusive. The deadline for publication of the financial statements together with the auditor's report falls on 4 April. If you are late with the publication, there will be a fine. The Bank of Russia warns about this in an information letter dated March 30, 2016 No. IN-06-52/17.

LLCs publish statements only if they openly place bonds or other equity securities ().

The requirements for mandatory publication of financial statements also apply to organizations using simplified taxation (letter of the Ministry of Finance of Russia dated June 18, 2008 No. 07-05-06 / 137).

For violation of the requirements of the legislation on the disclosure of information by the issuer, administrative liability is provided (part 2 of article 15.19 of the Code of Administrative Offenses of the Russian Federation). The measure of responsibility is a fine. In this case, the amount of the fine is:

• from 700,000 to 1,000,000 rubles. - for the organization;
• from 30,000 to 50,000 rubles. – for officials (or disqualification for a period of one to two years).

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 checking these statements. 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.

General criteria for statutory audit 2018

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:

• the organization has the organizational and legal form of JSC;
• the organization's securities are admitted to organized trading;
• the organization is a 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 (with the exception of a fund that has the status of an international fund in accordance with the Federal Law dated 08/03/2018 N 290-FZ), a joint-stock investment fund, a management company of a joint-stock investment fund, a mutual investment fund or a non-state pension fund (with the exception of state extra-budgetary funds);
• the volume of proceeds from the sale of products (sales of goods, performance of work, provision of services) of the organization for 2018 exceeded 400 million rubles;
• the amount of assets in 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 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.

Other cases of mandatory audit established by federal laws

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:

• state-owned companies (clause 8, article 7.2 of the Federal Law of January 12, 1996 No. 7-FZ);
• state corporations (clause 2, article 7.1 of the Federal Law of 12.01.1996 No. 7-FZ);
• housing savings cooperatives (Article 54 of the Federal Law of December 30, 2004 No. 215-FZ);
• developers (part 5 of article 3 of the Federal Law of December 30, 2004 No. 214-FZ);
• 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 from the reporting for 2019, financial statements are submitted only to the Federal Tax Service (with some exceptions). Moreover, as a 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 (

On November 28, 2018, amendments to Art. 13 of the Law of December 6, 2011 No. 402-FZ “On Accounting” (Law of November 28, 2018 No. 444-FZ). Part 7.1 of Art. 13, according to which financial statements are prepared on paper and (or) in the form of an electronic document with an electronic signature.

At the same time, the organization can generate its financial statements only in electronic form, without compiling a paper copy already for 2018.

If it is necessary to submit financial statements on paper, for example, to a government agency or another person, the organization must, at their request, prepare (print) a paper copy of these electronic statements (clause 7.1, article 13 of Law No. 402-FZ).

Small businesses will be able to submit financial statements to the tax authorities for 2019 in paper form (subclause 1, clause 4, article 2 of Law No. 444-FZ). But they, like other companies, will be required to submit reports for 2020 and subsequent periods in the form of an electronic document signed with an electronic signature.

We submit financial statements and AZ for 2019 only to the tax

From January 1, 2020, i.e. from the date of formation of financial statements for 2019, a new version of Art. 18 of the Law "On Accounting" (Law of November 28, 2018 No. 444-FZ).

According to these amendments, organizations will not submit annual financial statements for 2019 to statistical authorities, as they currently do, but only to the Federal Tax Service at the location of the organization and necessarily in the form of an electronic document.

The new norm establishes that the state information resource will be formed and maintained by the Federal Tax Service on the basis of:

financial statements of organizations obliged to compile them;

audit reports on reporting subject to statutory audit.

The formats and procedure for submitting reports and audit reports (AR) in electronic form will be approved by the Federal Tax Service. The agency will also ensure that interested parties have access to this resource.

The deadlines for submitting annual reports to the IFTS are the same: no later than 3 months after the end of the reporting period (calendar year), usually the last day for reporting falls on April 1.

The auditor's opinion on the reporting requiring a statutory audit for 2019 will also need to be submitted to the Federal Tax Service in electronic form simultaneously with the reporting itself or within 10 working days from the day following the date of the conclusion, but no later than December 31 of the following reporting year ( clause 5, article 18 of Law No. 402-FZ).

Thus, from January 1, 2020, Rosstat ceases to be authorized to collect sets of financial statements of organizations, including revised ones, and audit reports on them for 2018 and earlier periods (subclause 2, clause 5, article 2 of Law No. 444- FZ). Therefore, in the presence of such revised reporting, organizations will have to submit it to the IFTS.

Since the new version of Art. 18 of the Law on Accounting comes into force only from 2020, the submission of financial statements in 2019 (for 2018) will still be submitted to the statistical authorities.

Penalties for financial statements and audit reports will increase in 2019

The Ministry of Finance of Russia has prepared draft amendments to the Code of Administrative Offenses of the Russian Federation (new article 15.11.1) on liability for failure to submit a mandatory copy of the annual accounting (financial) statements and audit report 2019 (if it is subject to mandatory audit) to the IFTS in order to form a state information resource for such reporting.

The amount of the fine will depend on whether a mandatory audit is necessary? If yes, then the penalty is much higher.

Thus, the penalties for the audit report in 2019 (failure to provide it) will increase significantly. Therefore, please be careful and do not forget to audit in a timely manner!

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 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.

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 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 conduct an audit?

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:

 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.

Sending the document electronically along 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 official(head) - 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. Economic entities obliged to prepare accounting (financial) statements, with the exception of public sector organizations and the 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 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, are approved by the federal executive body that performs the functions of developing state policy and legal regulation in the field of state statistical activity”.

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

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 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.

When is an organization required to conduct an audit?

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