Independent stocktaking
Confirming the existence and condition of assets and liabilities with independent specialists
Stocktaking of assets and liabilities with the participation of independent specialists to confirm their existence and condition.
Participation in stocktaking procedures, review of the results, identification of discrepancies and recommendations on how to reflect them in the accounts.
Mandatory stocktaking is required by legislation and federal and industry standards (Article 11 of Federal Law No. 402-FZ "On Accounting"); the procedure is set by FSBU 28/2023 "Stocktaking".
Synergy Audit carries out independent stocktaking on behalf of owners and management
Inventories and goods
Counting materials, goods and finished products in warehouses, retail outlets and production sites, identifying surpluses, shortages and slow-moving stock
Fixed assets
Verifying the existence, condition and use of fixed assets, reconciling them with the accounts, identifying items for write-off and impairment testing
Settlements and liabilities
Stocktaking of receivables and payables, reconciliation with counterparties, identifying overdue and doubtful debts
Change of responsible persons
Stocktaking when financially responsible persons change and when theft or damage to property is discovered
Transactions and reorganisations
Confirming the composition of property when a business is sold or reorganised and for asset valuation
Annual financial statements
Stocktaking before the annual financial statements are prepared
The results are recorded in stocktaking documents: count sheets, reports and reconciliation statements (Paragraph 5 of FSBU 28/2023). We analyse the discrepancies and their causes, propose how the results should be classified for approval by the head of the organisation, and make recommendations on how to reflect them in the accounts and how to safeguard assets.