Audit of Annual Financial Statements in Accordance with International Standards on Auditing (ISA)

For Joint-Stock Companies, regardless of turnover:

Banks
Insurance companies
Non-bank credit institutions and credit unions
Public legal entities
Extra-budgetary funds
Non-governmental organizations (NGOs)
Municipalities
Open and closed joint-stock companies, limited liability companies, and other legal entities
Branches and representative offices of foreign legal entities located in the Republic of Azerbaijan, as well as joint ventures established by them
Agricultural cooperatives
Legal entities preparing consolidated/combined financial statements; audit of consolidated/combined financial statements of legal entities having two or more subsidiaries/affiliates/related entities (holdings and financial-industrial groups)
Political parties
Individuals carrying out entrepreneurial activity without establishing a legal entity