Auditor check is a check by the audit organizations of financial reporting and financial information of the managing subject connected with it for the purpose of an establishment of reliability and conformity of the financial reporting and other financial information to the legislation. The auditor check can be spent either once a year or stage by stage (auditor support). The Optimal mode is a stage-by-stage audit that gives the chance to reveal in time errors and to correct them before the termination of the accounting period. There is provided the full liability for the given audit report and confidentiality in the contract on audit.

There is rendered the following services during carrying out of obligatory audit: optimization of taxation, the recommendation on improvement the monitoring systems and book keeping at the enterprise, minimization of financial and economic, registration and tax risks of the proprietor, and also elimination of infringements in order to avoid penal sanctions, by revealing of infringements in book keeping, the taxation, document circulation.

To obligatory auditor check annually are subject:

• joint-stock companies;
• banks and other credit organizations;
• the insurance companies;
• investment and other funds, accumulating the means of both legal and physical persons, and their operating companies;
• the charitable and other public funds which sources are voluntary deductions legal and physical persons;
• non-budget funds, whose sources are the obligatory deductions provided by the legislation made legal and physical persons;
• the managing subject, having in the authorized capital a share, belonging to the state.

The managing subject acts as obligatory auditor check to the customer. The choice of the auditor organization will be co-ordinate with the proprietor, in the general meeting of participants (shareholders) of the managing subject. Evasion from carrying out the obligatory auditor check according to the legislation involves official penalty application to the official of the managing subject. Evasion from carrying out the obligatory auditor check before the termination of calendar year after official penalty application to the official of the managing subject involves collecting of the penalty from the managing subject at the rate from fifty - till the hundredfold size of the minimum wages. Payment of the penalty does not release the managing subject from carrying out of obligatory auditor check.