Audit plan for 2023

Legal Digest News
The Prosecutor General's Office of the Russian Federation has formed a summary plan of inspections of legal entities for 2023. Check if your company is on the list.

In a special section on the website of the Prosecutor General's Office of the Russian Federation, you can check whether your company is included in the inspection plan for 2023. In order to find out whether a company face the inspection, it should specify its data (taxpayer ID number (Russian acronym – INN), principal state registration number (Russian acronym – OGRN) or name) in the search box of the unified register. If the organization is included in the inspection plan, the form displays the following information:

  • what supervisory body will carry out an inspection of the company;
  • purpose and form of the inspection;
  • duration of the inspection;
  • term for conducting the inspection.

If the search through the service did not give results, then your company is not in the plan of inspections. Please note that the plan does not contain information about certain types of inspections (for example, tax, currency, customs).

Please be reminded that there is a moratorium on a number of scheduled and unscheduled inspections until December 31, 2023. The moratorium on scheduled inspections does not apply to companies:

  • with the category of extremely high and high risk;
  • with hazardous production facilities of hazard class II;
  • with hydraulic structures of class II.

Not later than 2 months before the start date of the scheduled inspection, the company has the right to apply to the supervisory authority with a request to conduct a preventive visit. The purpose of this procedure is the wish of the company to check its activities for compliance with the legislation of the Russian Federation. However, it is recommended to do this if it is sure that there are no serious mistakes in doing business. Otherwise, according to the results of the visit, a check may be assigned.

Unscheduled control measures are allowed only in exceptional cases:

  • causing harm to the life and serious harm to the health of citizens;
  • defense and security of the country;
  • occurrence of natural and (or) man-made emergency situations.

The same applies to unscheduled inspections under the Law on the Protection of the Rights of Legal Entities and Individual Entrepreneurs.

At the same time, if information is received about the presence of risks of violation of mandatory legal requirements when conducting activities, an unscheduled inspection will be initiated by the supervisory authorities.

The company can also be checked if it has been brought to administrative liability for three years or has not eliminated violations in accordance with the instruction issued to it by the supervisory authority.

In the matters of preparation for inspections of controlling bodies, please contact Acsour specialists.