Obligatory publication of Statutory Audit Results in the Unified Federal Register of Legal Entities and Individual Entrepreneurs’ Acts.
Such data shall be input as a message, which includes the audited entity identifications (company name, OGRN (Primary State Registration Number) (full name, SNILS (Insurance Number of Individual Ledger Account) for individuals), INN (Taxpayer Identification Number)).
Such publication shall contain the following information:
- List of audited components of financial statements;
- Reporting period;
- Auditor's report date;
- Auditor name (full name) along with the auditor's identification data (OGRN (Primary State Registration Number) (SNILS (Insurance Number of Individual Ledger Account) for individuals), INN (Taxpayer Identification Number));
- Audit firm (individual auditor) opinion on accuracy and completeness of information presented in audited financial statements.
- Circumstances that could substantially effect the fairness of accounting reports (save for the cases when such data constitute a state or trade secret and with the exception of other cases stipulated by law).
The information shall be input into the Register within three business days from the occurrence of the respective act.
If the entity subject to statutory audit fails to input the indicated data into the Register within the required time frames, or if it knowingly inputs false information into the Register, the officials of the entity will become subject to an administrative fine in the amount of 5,000 to 10,000 rubles (part 6 introduced by Federal Law No. 391-FZ dated December 29, 2015). In case of relapse of such administrative offense, the officials will be subject to an administrative fine in the amount of 10,000 to 50,000 rubles and to disqualification for a period of one to three years. The limitation period shall be one year from the day when the offense was committed.
The indicated data can be input into the Register in either of the following ways:
- Register a digital signature for the entity through the Certification Center. It will take one to ten business days to acquire the digital signature. The signature key certificate will remain valid for 1 calendar year from the day of the digital signature first activation. The digital signature should be registered to a company employee.
- Visit a notary public, who will log in at www.fedresurs.ru using their own certificate and input the data into the Register on behalf of the company, provided that the required document package has been introduced.
Please note that according to the Federal Law No. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs" dated August 8, 2001, legal entities shall also independently introduce the following information into the Register:
- Membership of the legal entity in a self-regulated organization;
- Net assets value of a joint stock company as of the last reporting date;
- Net assets value of a limited liability company as of the last reporting date in case of public offering of bonds or other registrable securities;
- Obtaining, suspension, renewal, re-registration, annulment or termination on any other grounds of a license for a specific type of operation;
- Any charges imposed onto the movable property owned by the legal entity;
- Any indication of insufficient assets in accordance with the insolvency (bankruptcy) laws, should such indication come to light;
- Financial and (or) accounting reports in cases when a federal law requires that such information shall be disclosed to mass media;
- Issue of an independent guarantee indicating the information on the beneficiary and the principal (taxpayer identification number, primary state registration number, if available), as well as the material terms of such guarantee;
- Fiscal agent's signing of a factoring agreement between the legal entities or individual entrepreneurs indicating the agreement date, claim amount, grounds for accrual of the claim, date of accrual of the claim or of the terms of the future monetary claim, along with the identification data;
- Arbitration court's ruling on introduction of bankruptcy monitoring procedure;
- Information about the signing of a financial lease agreement with indication of its number and date, start date and end date of the financial lease pursuant to the agreement, the lessor’s names and the lessee’s names with indication of their identification data (taxpayer identification number, primary state registration number, if any), leased property, including digital one, letter symbols of the property or legal object or combination of such symbols.
- The debtor shall notify the creditors of the execution upon the following property owned by it:
- real property not directly involved in the production of commodities, performance of works or rendering of services;
- property rights directly used in the production of commodities, performance of works or rendering of services, upon the property involved in the production of commodities: immovable property items for production purposes, raw and other materials, machines, equipment and other capital assets, including securities constituting investment reserves of the investment fund
by means of inputting the data on the execution upon such property into the Unified Federal Register of Legal Entities’ Acts, with indication of the amount of claims in accordance with the enforcement document and order of the execution upon the property;
13. Information that requires to be introduced according to other federal laws;
14. Any other information that the legal entity may choose to introduce, save for the data, access to which is restricted according to laws of the Russian Federation.