Audit. Audit of constituent documents (most important)

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Audit. Audit of constituent documents (most important)

Lecture notes, cheat sheets

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34. AUDIT OF FOUNDATION DOCUMENTS

The purpose of the verification of constituent documents is recognized as confirmation of the legal grounds for the activities of the organization throughout the entire period of its operation from the moment of registration to the actual reorganization or liquidation.

Information sources:

1) articles of association or memorandum of association;

2) minutes of the meeting of founders;

3) certificate of state registration of the enterprise;

4) certificate of registration with the Ministry of Economy of the Russian Federation for enterprises with foreign capital;

5) certificate of registration with statistical authorities, tax inspection, extra-budgetary funds;

6) prospectuses;

7) register of shareholders for joint stock companies;

8) licenses;

9) acts of valuation of property contributed as payment for shares (shares of authorized capital);

10) accounting registers, etc.

In order to achieve the goal of the audit of constituent documents, the following problem.

1. Determine the legal status of the enterprise. Scope of activity and rights of its functioning.

2. Determine the availability of licenses for the types of activities subject to licensing.

3. Check whether all settlements with the founders have been completed and whether tax legislation has been complied with.

Verification plan and program. When checking the constituent documents, it is necessary to establish:

1) the management structure in the organization and the powers of managers at all levels in making appropriate management decisions;

2) the timeliness of amendments to the constituent documents (if any);

3) types of activity of the enterprise;

4) founders of the organization, their rights and obligations;

5) the size of the authorized capital and the share of each founder;

6) timeliness of contribution by the founders of their shares in the authorized capital;

7) correctness of registration of documentation on contributions to the authorized capital;

8) whether the charter provides for the implementation of foreign economic activity;

9) whether the founding documents provide for the creation of reserve and other funds;

10) whether the organization has the right to create branches and other structural divisions on the territory of the Russian Federation and abroad, allocated to an independent balance sheet;

11) availability of licenses to carry out activities subject to licensing in accordance with applicable law;

12) the procedure for distributing the profit remaining at the disposal at the end of the year after the payment of mandatory payments;

13) the correctness of calculating the income of founders and shareholders and withholding taxes on income, etc.

Summarizing test results is carried out on the basis of the goals and objectives for checking this section in the working documents, where the following information can be reflected:

1) whether the credit balance on account 80 corresponds to the amount of the authorized capital declared in the constituent documents;

2) whether the founders have paid their shares in full;

3) whether there was a reasonable increase or decrease in the authorized capital;

4) whether there are supporting documents for business transactions, etc.

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