Compiler of the Annual Financial Report

Compiler of the Annual Financial Report

 

Question:

Hello,
I would like to consult with you about the completion of the annual financial statements and more specifically the compiler of these.
We have a company EOOD, with a pensioner owner and manager. The company has no employees since it was opened for the purpose of placing coffee machines in certain places. The manager has accounting education. Can the same person be the preparer of the financial statements or should he be another person?
I'll wait for you to answer me.

Have a nice and successful day!

 

Answer:

Hello,

To be able to sign the annual financial statements, the preparer must:

A. not to have been convicted of a general offense under Chapter Five and Chapter Six, Section I of the Special Part of the Criminal Code.

B. have an employment, employment or bond relationship with the company.

C. the minimum level of completed education and the corresponding actual length of service in the specialty

- 8 years as an accountant for secondary economic education

- 5 years for higher economic education (not accounting)

- 4 years for a senior accounting professional bachelor

- 3 years for accounting - Bachelor

- 2 years for accounting - Master

Being a manager means that he is in a business relationship with the company and point B is fulfilled.

For the rest, you can judge for yourself.

We hope we were helpful!

Greetings!