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

Let's analyze which regulatory authorities can fine a company for the lack of an audit report, which, in essence, means failure to conduct a mandatory audit.

Fines from the tax service

Liability that may be imposed by the tax authority for failure to submit fixed time documents, provided for in clause 1 of Article 126 of the Tax Code of the Russian Federation.

Thus, the cost of failure to submit tax authorities 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 of Article 126 of the Tax Code of the Russian Federation).

According to Art. 6 of the Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities” (hereinafter referred to as Law No. 307-FZ) audit report- this is an official document intended for users of the accounting (financial) statements of audited entities, containing expressed in in the prescribed form opinion audit organization, an individual auditor on the reliability of the accounting (financial) statements of the audited entity.

From the above it follows that the audit report is not a document serving as the basis for the calculation and payment (withholding and transfer) of taxes, fees, as well as a document confirming the correctness of calculation and timely payment (withholding and transfer) of taxes, fees, and, therefore, There is no reason for the tax authority 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 arbitration courts(resolution of the Eleventh Arbitration Court of Appeal dated March 24, 2016 No. A55-24924/2015).

In addition, the audit report is no longer included in the annual accounting (financial) statements (clause 1 of Article 14 of the Law of December 6, 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 from the Federal Tax Service of the Russian Federation for 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 Code of Administrative Offenses came into force, which provide for fines for gross violation of the rules accounting and reporting, including for the lack of an auditor’s report on the accounting (financial) statements (if an audit of the accounting (financial) statements is mandatory).

The amount of fines provided for in 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 the official for a period of 1 to 2 years.

At the same time, the statute of limitations for bringing to administrative liability is 2 years from the date of commission of such an offense.

Who can initiate the imposition of such a fine?

Protocols on administrative offenses are authorized to constitute officials:

tax authorities (subclause 5, clause 2, article 28.3 of the Administrative Code);

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

The Accounts Chamber of the Russian Federation and the control and accounting bodies of the constituent entities of the Russian Federation (subclause 3, clause 5, article 28.3 of the Administrative Code).

Fines from ROSSTAT

For failure to submit an audit report to the set submitted to Rosstat financial statements(in the case of a mandatory audit), the organization and its official may face an administrative fine (Article 19.7 of the Code of Administrative Offenses 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 statistical 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 may be imposed by the Bank of Russia.

A public JSC is obliged to disclose an annual report and annual accounting (financial) statements (Article 92 of the Federal Law of December 26, 1995 No. 208-FZ “On joint stock companies ah", hereinafter referred to as Law No. 208-FZ).

Content requirements annual report joint stock companies are established in the Regulations on the disclosure of information by issuers valuable papers, approved Bank of the Russian Federation dated December 30, 2014 No. 454-P (hereinafter referred to as the Regulations).

The annual accounting (financial) statements of a JSC subject to mandatory audit are disclosed by publishing its text on a page on the Internet no later than three days from the date of drawing up the audit report, expressing in the prescribed form the opinion of the audit organization on its reliability (clause 71.4 of the Regulations). Let us remind you that mandatory audit is carried out in cases where the company has the organizational and legal form of JSC (clause 1, clause 1, article 5 of the Federal Law of December 30, 2008 No. 307-FZ “On Auditing Activities”).

The absence of information subject to disclosure in accordance with these Regulations, without sufficient grounds, is grounds for holding the issuer liable, 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 Regulations).

Administrative liability for this violation is provided for in paragraph 2 of Art. 15.19 Code of Administrative Offences.

Thus, disclosure of information is not in full(accounting statements must be disclosed together with the auditor's report), and (or) unreliable information and (or) misleading information entails penalties 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!

If there are exceptional circumstances related to the nature of the administrative offense committed and its consequences, the amount of the minimum fine may be reduced by the court. For example, for failure to post an audit report on a website on the Internet information and telecommunications network, the court reduced the fine to 350 thousand rubles (resolution of the Supreme Court of the North-Western District dated February 10, 2016 No. A56-30455/2015, Constitutional Court of the Russian Federation dated February 25 .2014 No. 4-P).

Is there currently any liability for failure to conduct a statutory audit and failure to submit an audit report to the tax and statistical authorities?

According to Part 3 of Art. 1 of Federal Law No. 307-FZ of December 30, 2008 (hereinafter referred to as the audit law), audit is independent verification accounting (financial) statements of the audited entity for the purpose of expressing an opinion on the reliability of such statements. For the purposes of this law, the accounting (financial) statements of the audited entity mean the statements provided for by the previously in force Federal Law of November 21, 1996 No. 129-FZ "" or regulations issued in accordance with it legal acts, as well as reporting similar in composition, provided for by other federal laws or regulations issued in accordance with them.

Mandatory audit is carried out in accordance with, in the cases listed in this part, and in other cases established by federal laws (). In particular, its implementation is provided for the accounting (financial) reporting of organizations (except for government bodies, local government bodies, state and municipal institutions And unitary enterprises, agricultural cooperatives, unions of these cooperatives), the volume of revenue from the sale of products (sale of goods, performance of work, provision of services) of which for the previous reporting year exceeds 400 million rubles. or amount of assets balance sheet as of the end of the previous reporting year exceeds 60 million rubles. ().

Mandatory audit is carried out annually ().

According to the results audit an audit report is drawn up - an official document intended for users of the accounting (financial) statements of the audited entities, containing the opinion of the audit organization, individual auditor, expressed in the prescribed form, on the reliability of the accounting (financial) statements of the audited entity.

Let us note that the auditor's report was previously part of the financial statements of organizations subject to mandatory audit (subclause "g" of paragraph 2 of Article 13 of the Federal Law of November 21, 1996 No. 129-FZ ""). However, in 2013 it came into force the federal law dated December 6, 2011 No. 402-FZ " " (hereinafter referred to as Law No. 402-FZ). According to the auditor's report, it ceased to be part of the annual accounting (financial) statements (clause "e" of section " " information of the Ministry of Finance of Russia dated December 4, 2012 No. PZ-10/2012, as well as the Ministry of Finance of the Russian Federation dated January 30, 2013 No. 03-02 -07/1/1724).

Thus, the original version did not establish the obligation to provide an audit report based on the results of the reporting period for any economic entities, the accounting (financial) statements of which were subject to mandatory audit. Only for companies that publish their reports, the obligation to publish the auditor's report along with the financial statements was provided for ().

Therefore, initially, from January 1, 2013, for economic entities whose accounting (financial) statements were subject to mandatory audit, the obligation to submit an audit report to the tax authorities and state statistics authorities was abolished.

The texts of the documents mentioned in the experts’ response can be found in the reference book legal system .

If a company is subject to mandatory 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 norms do not provide for a fine for failure to conduct a mandatory audit. That is, for the very fact of absence. But don't relax. Because, if a mandatory audit is not carried out, a fine is imposed for something else.

Basically, the fine for a mandatory audit in 2018 is associated with a document such 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.

In the end it turns out vicious circle : as such a fine for failure to undergo a mandatory audit current legislation not provided. However, it is impossible to obtain an audit report without third-party specialists analyzing the financial statements.

Thus, there is no liability for failure to undergo a mandatory audit, as well as liability for evading a mandatory audit.

Rosstat: fine for mandatory audit in 2018

If an organization is required by law to conduct a mandatory audit of its annual reports This means that an audit report must be submitted to the local Rosstat branch at the place of registration, along with a copy of the financial statements. Moreover, to be on time. Otherwise, the penalties for 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 auditor’s report on the reliability of the financial statements must be received by Rosstat (Part 2 of Article 18 of the Law<О бухучете˃ № 402-ФЗ):

1. Together with annual accounting - within the general period.
2. If the auditors’ verdict 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 year.

Disclosure of the auditor's report

This applies only 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 – for violation of the rules for disclosure (publication) of the audit opinion:

• for officials - from 30,000 to 50,000 rubles (or deprivation of the right to profession from 1 to 2 years);
• for JSC 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 audit reports. That is, they must be published for public information together and at the same time. For example, in 2018 this should have happened before April 3 inclusive. (clause 71.4 of the Regulations on the disclosure of information by issuers of equity securities, approved by the Bank of Russia on December 30, 2014 No. 454-P).

Sanctions for “ignoring” mandatory audit (I. Komarova)

Article posted date: 01/17/2017

The legislation does not establish liability specifically for failure to conduct a mandatory audit, if the company falls under one. At the same time, it will still not be possible to avoid penalties. Moreover, the “circle” of regulatory authorities that have the right to issue them has even expanded for some time.

An audit of accounting (financial) statements is quite an expensive proposition. Therefore, small companies that are obliged by law to carry it out, but seem to have no need for it, are primarily interested in what will happen if it is not carried out at all (maybe it’s easier to pay a fine and, as they say, sleep peacefully?) .

In reality, everything is far from simple. And not so long ago in this part everything became even more “interesting”.

Indeed, the legislation does not directly provide for liability specifically for failure to conduct a mandatory audit. Meanwhile, companies that are subject to mandatory audit also have the obligation to submit an audit report to Rosstat, “open” information about the audit on a special website, present an audit report at a general meeting of shareholders, etc.

Sanctions from Rosstat

Until recently, it was believed that the most “terrible” ones were fines for failure to submit an audit report to Rosstat.

Let us remind you that organizations preparing financial statements must submit one legal copy of the annual accounting records to the state statistics body at the place of state registration no later than three months after the end of the reporting period. Moreover, in the case where the annual reports are subject to mandatory audit, an audit report must also be submitted to Rosstat. It must be submitted either simultaneously with the annual financial statements, or no later than 10 working days from the day following the date of the auditor's report, but in any case no later than December 31 of the year following the reporting year (Parts 1, 2 of Article 18 of the Law dated December 6, 2011 N 402-FZ “On Accounting”).

In turn, for failure to submit, untimely submission or submission in incomplete or distorted form to the state statistics body of information or information provided for by law, the company and its officials may be held liable under Art. 19.7 Code of Administrative Offences. This provision provides for the following sanctions:

For organizations - from 3000 to 5000 rubles;

For officials - from 300 to 500 rubles.

However, that's not all. As Rosstat explained in Letter dated February 16, 2016 No. 13-13-2/28-SMI, for violation of Art. 19.7 of the Code of Administrative Offenses the following cases are considered separately:

For failure to submit incomplete accounting (financial) statements;

For failure to provide an auditor's report on the accounting (financial) statements.

In other words, the company and its officials can be fined twice - both for failure to submit accounting reports, and separately for failure to submit an audit report (we are talking about cases when the organization's statements are subject to mandatory audit).

"Rough" responsibility

No later than three months after the end of the reporting year, organizations must submit annual accounting reports to the tax authority (clause 5, clause 1, article 23 of the Tax Code). The composition of accounting (financial) statements is defined in Art. 14 of the Law of December 6, 2011 N 402-FZ. However, this standard does not mention the auditor's report. This fact was stated by the Ministry of Finance in Letter dated January 30, 2013 N 03-02-07/1/1724. That is, the Code does not provide for the taxpayer’s obligation to submit an audit report to the tax authorities along with the annual accounting (financial) statements.

For your information! Clause 5 of PBU 4/99 “Accounting statements of an organization” (approved by Order of the Ministry of Finance dated July 6, 1999 N 43n) states that the financial statements include a mandatory audit report confirming the reliability of the organization’s financial statements. However, this requirement does not comply with Law N 402-FZ, and therefore does not apply.

On the other hand, the Law of March 30, 2016 N 77-FZ in the new edition sets out Art. 15.11 Code of Administrative Offences. Now it establishes liability for gross violation of accounting requirements, including accounting (financial) reporting. Moreover, the legislator did not limit himself to just increasing penalties - among other things, the concept of “gross violation of accounting requirements” was expanded). As a result, a violation is also considered gross if an economic entity does not have an audit report on the accounting (financial) statements (if an audit of the accounting (financial) statements is mandatory).

Thus, for the absence of an audit report (if one is required), officials will be fined 5-10 thousand rubles. If a similar offense is committed again, the fine will increase to 10 - 20 thousand rubles. or the official is disqualified for a period of one to two years.

For your information! A violation is considered repeated if it was committed no earlier than the decision imposing punishment came into force, and before a year has elapsed from the date of execution of this decision (Article 4.6 of the Code of Administrative Offenses).

Things from long ago... years, months, etc.

In some situations, violators manage to avoid liability for committing a particular offense on grounds such as the expiration of the statute of limitations. If we talk about penalties from Rosstat, then you can really evade responsibility, because the statute of limitations is only three months from the moment the offense was committed (Article 4.5 of the Administrative Code). And when was a violation in the form of failure to submit reports committed? The answer to this question depends on the date of the audit report and whether a statutory audit was carried out at all. After all, if the audit is completed before the deadline for submitting the financial statements, then the conclusion must be submitted to Rosstat simultaneously with the annual financial statements. If at the time of submitting the accounting reports for the reporting year there is no auditor’s report yet, it must be submitted to Rosstat no later than 10 working days from the day following the date of the audit report. And in any case, the audit report must be submitted no later than December 31 of the year. Thus, the three-month limitation period is counted, depending on the circumstances, either from the date of presentation of the annual financial statements, or after 10 working days counted from the date of the auditor's report, or from January 1 of the following year.

In turn, liability under Art. 15.11 of the Code of Administrative Offenses for the absence of an audit report is in fact impossible to avoid. The fact is that, according to Note 1 to Art. 15.11 of the Code of Administrative Offenses, a gross violation is understood as “the absence of an economic entity<...>auditor's report on the accounting (financial) statements (if an audit of the accounting (financial) statements is mandatory) during the established storage periods for such documents." Meanwhile, audit reports are subject to storage for the periods established in accordance with the rules of the organization of the state archival cases, but not less than five years after the end of the reporting year (Clause 1, Article 29 of Law N 402-FZ) And according to Order of the Ministry of Culture of August 25, 2010 N 558 (as amended on February 16, 2016) audit reports According to the annual accounting (financial) statements, they must be kept... permanently (Article 408).

How obligatory is it to do the statutory audit of 2014, etc.?

What liability does an organization face if it has not conducted a mandatory audit for several years? The article will advise you.

Question: OSNO LLC had a balance sheet currency of: 2014 = 68970, 2015 = 162606, 2016 = 79459. OSNO LLC did not perform a mandatory audit for any year. How obligatory is it to do the statutory audit of 2014, etc.?

Answer:

part 1 of article 15.19 and part 2

If an organization is required to conduct an audit, 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 3,000 to 5,000 rubles. for the organization. For organizations that are classified as small and medium-sized businesses, inspectors can replace the 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 emergency situations;

no harm or threat:

– life and health of people;
– animals and vegetation, the environment;
– historical and cultural monuments;
– security of Russia.

It is important to know that imposing a fine does not relieve the organization from the obligation to submit an audit report to the statistical authorities (clause 4 of Article 4.1 of the Code of Administrative Offenses of the Russian Federation), therefore it is now necessary to carry out a mandatory audit for 2014, etc.

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 year.

Responsibility for evading mandatory audit

What is the liability for evading a mandatory audit?

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

If you didn’t publish the JSC’s financial statements and auditor’s report, and didn’t present 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 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.

Similar fines will apply if you are late in submitting your financial statements or submit them incompletely (letter of Rosstat dated February 16, 2016 No. 13-13-2/28-SMI).

Entering information into the state register

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

The customer is obliged to enter information about the results of the mandatory 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 Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at