Penalties for non-compliance with mandatory audit. Deadlines for submitting an audit report to statistics Who submits an audit report to statistics

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

What is the responsibility for the statutory audit

The most interesting thing is that the current legal norms do not provide for a fine for not conducting a mandatory audit. That is, for the very fact of absence. But do not relax. Since, if a mandatory audit is not carried out, a fine is imposed for a slightly different one.

Basically, the fine for a mandatory audit in 2018 is associated with such a document as an audit report. In this context, sanctions for evading a mandatory audit are provided for by the Code of Administrative Offenses of the Russian Federation.

The result is a vicious circle: as such, the current legislation does not provide for a fine for failing to pass a mandatory audit. However, it is impossible to get an audit report on hand without an analysis of financial statements by third-party specialists.

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

Rosstat: fine for mandatory audit in 2018

If an organization, by virtue of the law, must conduct a mandatory audit of its annual statements, then an audit report must be submitted to the local division of Rosstat at the place of registration along with a copy of the financial statements. And - to be in time in due time. Otherwise, the penalties for a mandatory 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 audit 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 no later than December 31 of the year following the reporting one.

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 for disclosure (disclosure) of the audit report:

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

Please note that for PJSC and OJSC there is a single deadline 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 Regulations on Information Disclosure by Issuers of Equity Securities, approved by the Bank of Russia on December 30, 2014 No. 454-P).

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 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. Economic entities obliged to prepare 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.

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 audit report on it is submitted together with such statements or no later than 10 business 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 parties 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 period 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.

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.

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 audit report on it is submitted together with such statements or no later than 10 business 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 parties 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 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 business days following the date of the audit report, but no later than December 31 (

Organizations compiling financial statements are required to submit them to Rosstat, and some of them are also required to submit an audit report.

From the article you will learn:

how to send accounting (financial) statements (BFO) to Rosstat;
how to send an audit report together with the BFO;
how to send an auditor's report separately from the BFO.

Regulatory regulation

BFO is information on the financial position of an economic entity as of the reporting date, as well as on the financial result of its activities and cash flows for the reporting period, systematized in accordance with the requirements of Federal Law No. 402-FZ of 06.12.2011 "On Accounting".

Organizations obliged to compile the BFO must send one copy of it to the state statistics agency for the formation of a state information resource (clause 1, article 18 of Federal Law N 402-FZ).

Check if you have to submit an audit report to Rosstat

Deadline for the provision of BFO: no later than 3 months after the end of the reporting period.

Organizations subject to mandatory audit must additionally send an audit report to Rosstat (clause 2, article 18 of Federal Law N 402-FZ):

or within 10 working days from the day following the date of the auditor's report, but no later than December 31 of the year following the reporting year. Methods for submitting a copy of the BFO and an audit report to the statistics authority (Order of the Federal State Statistics Service dated March 31, 2014 N 220):

on paper: in person or by mail (with acknowledgment of receipt);
in electronic form via TCS.

Sending from 1C

Sending BFO together with the auditor's report

If the Organization has a service 1C-Reporting, then you can send the BFO and the audit report to Rosstat immediately from the 1C program. The preparation and sending of the report occurs through: Reports - 1C-Reporting - Scheduled reports.

The auditor's report is attached to the full financial statements ( Accounting statements since 2011) on the tab Additional files. If you want to send only the BFO, and the auditor's report will be sent later, then leave this field blank.

A copy of the report for Rosstat can be created from the report form using the link Submit to Rosstat.

In the next step, you need to specify the period and click on the button Create.

Specify Signature date.

In field Financial statements the report will be specified by default, from the form of which an instance was created for Rosstat. You can change it if necessary.

To save a copy of the report, click the button burn.

Sending via service 1C-Reporting- by button Send.

Sending an audit report after the financial statements

Sending an audit report separately from the BFO through the service 1C-Reporting possible through informal workflow on the tab Letters.

You need to create a new letter.

In field To whom indicated department of Rosstat(must be selected from the list of regulatory authorities).

The file with the audit report is attached by clicking the button Add.

By button Send a letter is sent with an attached audit report to Rosstat.

The mandatory audit of 2017 is designed to disclose information about economic entities as openly and transparently as possible. At the same time, it allows you to increase the efficiency of the company, reduce pressure on conscientious organizations, identify risks and errors, and eliminate them with minimal losses. Mandatory audit in 2017, as before, is regulated by law and its failure to conduct can lead to unpleasant consequences.