For the attention of entities, their auditors, regulatory/supervisory bodies and persons interested in financial statements, SARAS has developed a unified document, in an updated form, on non-compliances identified as a result of financial statements reviews and review priorities. In addition to the issues mentioned above, the document focuses on materiality and the characteristics of high-quality financial statements. 

The purpose of the meeting is to inform interested parties about the Rule for Understanding the Customer’s Ownership and Control (Governance) Structure and Identification and Verification of a Beneficial Owner by the Obliged Entity 

The information meeting will be held in an online format

Submitting 2023 information on revenue/number of employees by auditors and audit firms

SARAS continues to implement important reforms, and sums up the results of 2023

An amendment was made to the Order № N-16 of 25 September 2017 of the Head of the Service for Accounting, Reporting and Auditing Supervision