Financial statements preparation and submission

According to the law on accounting, reporting and audit companies are required to prepare financial statements annually and submit them to the Service for Accounting, Reporting and Auditing Supervision (SARAS).

Also according to the law, companies were divided into 4 categories and reporting preparation standards were defined for each category.

To determine your enterprise’s size category and to get more information about the categories, follow the link:

Enterprises of the first and second category, also Public Interested Entities (PIE) (with any category) are obliged to provide an audit of their own financial statements for each reporting period. Meanwhile, entities of the third and fourth category (other than PIE) are exempted from the audit requirement.

Loialte offers assistance in preparing financial statements.

You can see detailed information on the web page of the Accounting, Reporting and Audit Supervision

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  • Tbilis, Shalva Gazapkhuli str 10a; Batumi, A. Pushkini str. 73
  • +995555091100;+995577279798;+995322060818
  • [email protected]
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