Deadlines for the preparation, presentation, audit, review, approval, filing and publication of financial statements and annual report
A summary of the situation as of 1 January 2020 is set out in the document.
We updated our News 2017/03 as a result of the amendment to the Act on Accounting by Act No. 363/2019 Coll. of 15 October 2019 amending, from 1 January 2020, the criteria for the obligation to have financial statements audited by an auditor and introducing the obligation to have compliance of a statement of selected data from financial statements prepared according to the IFRS as adopted by the EU with the financial statements audited by an auditor.
For more information regarding this amendment, please see our News of December 2019. Furthermore, the obligations of a simplified joint-stock company and a branch have been added.
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