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According to SARAS regulation r No. 17 of October 28, 2016, individually operating auditor is obliged to update information on revenue received from the previous year professional (non-employed) activities, and the audit firm is obliged to update information on revenue received from the audit and professional activities of the previous year, the number of employees no later than April 1.
Herewith, please consider that auditors/audit firms with no revenue, should reflect zero - “0” in the relevant section.