Overview of the conditions for verification by Auditors
Limit valid from 1.1.2020
Limit valid from 1.1.2021
Total gross amount of assets exceeding
Net turnover exceeding
Average recalculated number of employees per accounting period exceeding
The obligation to verify the regular and extraordinary financial statements shall arise for an accounting entity, that has fulfilled at least two of the above conditions, at the date on which the financial statements are drawn up and for the immediately previous financial period.