Priorities for 2019 and 2020 annual reports review process” – annual reports review policy document was placed on the web-page of SARAS

SARAS developed a document related to quality assurance and enforcement of the annual reporting: “Priorities for 2019 and 2020 annual reports review process”. 

The document is addressed to the entities, serving auditors, oversight/regulatory bodies and other stakeholders of annual reports. The document is prepared based on the experience of EU countries and reflects the issues on which SARAS will focus while reviewing and administering 2019 and 2020 annual reports.

The document defines the criteria according to which the SARAS will select submitted and published annual reports for review purposes and how entities need to react in response to revealed findings.

It is important for the entities to read the document carefully and take it into consideration while preparing the annual reports.