The reporting process for the 2023 reporting period has started! Please submit your reports, immediately, as soon as they are available

Priorities for 2020 and 2021 annual reports review process

SARAS has developed an important document for entities outlining issues that will be focused on in the process of reviewing the compliance with IFRS Standards

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Updated guidance on COVID-19 - Impact on Financial Statements and Management Report

The guidance addresses important issues that may be confronted by entities when preparing financial statements and management report, as a result of coronavirus pandemic (COVID-19)

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“Non-compliances identified as a result of reviewing financial statements” - second edition

The document summarizes the major non-compliances identified in 2021 by SARAS during the process of reviewing compliance of financial statements with IFRS standards

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SARAS Board has a new member

A new Member of SARAS Board, Ekaterine Mikabadze is a Member of the Board of the National Bank of Georgia

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Main aspects of quality control system monitoring

SARAS publishes information on main aspects of quality control system monitoring for the attention of audit firms, auditors and other stakeholders.

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Updating annual information by auditors/audit firms

Submitting 2021 information on revenue/number of employees by auditors and audit firms

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