The timing of the audit file preparation depends on the audit timeline to be agreed between an audit firm and the client. The deadline for a mandatory auditor’s review of an annual report is 6 months after the end of the company’s financial year.

• preparing and compiling an audit file that contains documentation about the audited company relating to a particular period, based on the auditor’s information request, such as financial statements, accounting source documents, contracts, explanations, etc.
• communication with an auditor