Sometimes there may be situations that require changes to be made to the financial statements and, consequently, appropriate entries to be made in the accounting books. However, the question remains: what date should be placed on the second version of the report?
What are the types of opinions issued by certified auditors and what could the consequences of these opinions be?
Previously, the auditor could be selected for any period of time, currently in the light of art. 66.5 of the Act, the first contract is concluded for a period of not less than two years. What are the details of this change and how does it affect business operations?