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According to SARAS regulation No. 17 of October 28, 2016 on “the Rules for introduction of the website and the electronic registry, its structure, form, list of information and the identification of users”, individually operating auditor is obliged to update information on revenue received from the previous year professional (non-employed) activities, and the audit firm is obliged to update information on revenue received from the audit and professional activities of the previous year and the number of employees no later than April 1. However, since April 1 is a non-working day in 2023, according to the law, auditors and audit firms are obliged to update information no later than April 3.
Herewith, please consider that auditors/audit firms with no revenue, should reflect zero - “0” in the relevant section