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Accounting » Audit
 

  

Audit in Lithuania is mandatory for all states and municipal companies, public companies.

Audit is also mandatory for all private companies, general partnership and limited partnerships (provide all general members thereof are private or public companies) meeting at least two of three below criteria:

  • revenues from sales exceed LTL 10.000 000 (EUR 2 896 200) over the past accounting year.
  • Over the accounting year, the average number of employees was at least 50.
  • assets on the balance sheet exceed LTL 5.000 000 (EUR 1 448 100)

   

 
 
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