Аудиторская проверка перед ликвидацией

Audit Before Liquidation

We provide services for independent assessment of legal entities’ activities before their liquidation.

Such assessment replaces inspection conducted by tax or customs authorities and Belarusian Republican Unitary Insurance Company “Belgosstrakh”.

Results of such assessment give grounds for state authorities to provide certificates (information) necessary for liquidation.


+ it enables to accelerate liquidation of a legal entity: an auditor’s opinion shall be submitted to the registering authority within 20 working days as from the date of filing a petition for liquidation;

+ it enables to “solve in advance” with an auditor any existing questions related to accounting and taxation (to reconstruct accounting records, recalculated taxes, etc.) in the course of audit. If during audit of a legal entity’s activities any underpayment of taxes is detected, a legal entity itself submits corrected tax returns and makes additional tax payments.


– audit does not replace inspection conducted by the Social Security Fund;

– Inspectorate of the Ministry for Taxes and Levies might have a “special file” for a company in liquidation, whereof auditor wouldn’t know. If there is no such “specific” information in an auditor’s opinion (tax authorities will have information inconsistent to the data in an auditor’s opinion!), tax authorities, customs authorities and Belgosstrakh will conduct their inspection after audit;

– regulatory authorities conduct inspection of a legal entity in liquidation for free, and auditors on a fee basis: cost of audit services can be high, because all period of a company’s activities which was not inspected by tax authorities will be subject to audit (as a rule, for no more than 5 years preceding the year of inspection);

– it may be that an auditor who values his/her reputation will conduct audit more thoroughly than the tax authority that puts liquidation procedures on the flow.

Audit firm UHY Business Collegia LLC provides services for independent assessment of legal entities’ activities before liquidation. Specialists of UHY BusinessCollegia LLC have previous experience as working in tax authorities and are familiar with specific nature of such inspections.

Cost of services

The cost of audit services is determined according to working hours spend on implementation of an individual project.

Standard approved cost of a man-day of UHY BusinessCollegia LLC’s specialists, who provide the respective services, amounts to 300 BYN.

How can we help you?

Contact us or submit a business inquiry online.