When must 2025 financial statements be audited?
The audit obligation and the deadlines for approval and filing with the register are often confused. Below we briefly sort out the key dates for 2025 statements.
Who is required to be audited
Audits apply, among others, to joint-stock companies and entities that in the previous financial year exceeded at least two of the three statutory thresholds (balance sheet total, revenue, average headcount). It is worth checking this in advance — the obligation follows from the prior year's figures.
- Joint-stock companies — regardless of thresholds.
- Other entities — once 2 of 3 thresholds are exceeded.
- Certain entities — by virtue of special regulations.
Key deadlines
For a financial year that matches the calendar year, the usual rhythm is: preparing the statement by the end of March, approving it by the end of June, and filing it with the register within 15 days of approval. The audit should be completed before approval.
How to prepare
Early contact with the auditor works best — it allows interim work to be planned before year-end and avoids a build-up of tasks. Prepare your accounting policy, trial balances and documentation of the most important events.
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