New procedure for submitting audit reports to GIRBO effective January 1, 2026

By Order No. EA-7-1/798@ dated September 17, 2025, the Federal Tax Service approved the procedure for submitting documents to GIRBO by audit organizations in accordance with Federal Law No. 307-FZ “On Auditing Activities” dated December 30, 2008. The order defines the list of control indicators, the data to be included in the notification of audit report submission, as well as the format, submission procedure, and completion rules. The order was registered by the Ministry of Justice on November 10, 2025.

The order establishes:

• the procedure for submitting audit opinions on consolidated financial statements (CFS) or documents based on interim CFS audits, as well as the notification procedure;
• the composition of data required to identify the audit organization and the audited entity in the notification;
• the list of control indicators to be included in the notification of audit report submission;
• the electronic format of the notification for CFS or interim CFS audit reports;
• the rules for completing the notification or related documents.

The order takes effect on January 1, 2026.