From 2020 the obligation to verify the extraordinary and the ordinary individual financial statements will be mandatory to the cooperative, joint stock company, a simple company shares and limited liability company, limited partnership and public company, which on the date to which the financial statements are prepared and for the immediately preceding financial year met at least two of the following conditions:
Changed conditions apply to financial statements covering periods beginning on or after 1.1.2020 and therefore to
Accounting entities preparing financial statements according to International Financial Reporting Standards (IFRS) are required to prepare a statement of selected data from the financial statements.
The auditor must verify whether the entity has data in the statement of selected data from the financial statements in accordance with the financial statements and the IFRS.
Public interest entities (Except NBS) with average adjusted number of employees over 500 will have to indicate the applicable procedures of due diligence in addition to the description and results of the use of policy implementation in the field of social responsibility (this is applicable already in the annual report for 2019).