The timing of an audit is to be agreed between an audit firm and the client, depending on the size of the company and on the complexity of its transactions. The deadline for a mandatory audit of an annual report is 6 months after the end of the company’s financial year.

• voluntary or mandatory audit
• independent auditor’s report stating whether the financial statements fairly present the company’s financial position and the results of its operations
• audit is performed in accordance with the International Financial Reporting Standards