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Annual reports

The time constrains for filing annual accounts.
Now the annual bookkeeping (financial) accounts should be presented to the tax and regional statistical authorities three months after the termination of the reported year at the latest, i.e. on or prior to March, 31.
Audit report is not a part of bookkeeping accounts too
Audit report is not a part of bookkeeping accounts too. Nevertheless it doesn’t cancel either the obligation to perform an audit for definite organizations or the obligation of these organizations to publish the audit report with the