• Email administration@sfai.uz
  • Adres Tashkent city, Ts-4, building 9, apartment 3

Audit of financial statements


Financial reporting assistance 


Review financial reporting

Special audit and harmonized procedures







We also provide additional services such as:

- Requests from clients for financial and other checks taking into account the individual characteristics of the companies.

- Assistance in financial reporting

- Overview of financial statement

- Audit of financial statements in accordance with International Financial Reporting Standards (IFRS) and National Accounting Standards (NSB)

- Special audit and agreed procedures

- Overview of the internal control system

- Provide IT control

In accordance with the legislation, the audit of financial statements is mandatory and proactive

Are subject to obligatory audit:

The following are subject to mandatory audit every year:

joint-stock companies;

Banks and other credit institutions;

insurance companies;

Investment and other funds accumulating funds of legal entities and individuals, and their trust managers of investment assets;

Charitable and other public foundations, the sources of which are voluntary contributions from legal entities and individuals;

Extra-budgetary funds, whose sources of education are mandatory contributions provided for by law, made by legal entities and individuals;

Economic entities with a share in the authorized fund owned by the State and State unitary enterprises.

Stock and commodity exchanges.

Commercial organizations are also subject to annual mandatory audit, while two of the following conditions are met at the same time at the end of the reporting year:

The book value of assets over 100,000 times the minimum wage;

Revenue from sales of products (works, services) of more than 200 thousand times the minimum wage;

An average annual number of over 100 employees;

The proactive audit may be performed by the decision of the business entity or other clients of the audit