Can a private entrepreneur - a natural person provide accounting services to legal entities and natural persons - subjects of entrepreneurial activity, if he does not have a license to engage in auditing activities?
Introduction of accounting
solvedAnswers
Lorina Fedan
The legislation specifies that for accounting purposes, an enterprise can use the services of an appropriate specialist registered as an entrepreneur without creating a legal entity.
Accounting and auditing are not the same concepts.
The legislation does not provide for the licensing of either audit activity or the activity of accounting by a specialist-entrepreneur for enterprises on a contractual basis.
Thus, a private entrepreneur can provide accounting services to legal entities and individuals without purchasing a license.
29.01.2024 20:01