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Audit thresholds are increasing:
the current turnover threshold will increase
from HUF 300 million (approx. EUR 730,000) to HUF 600 million (approx. EUR
1,460,000).
thresholds for simplified annual accounts and annual financial statements
The thresholds for simplified annual
accounts (balance sheet total from HUF 1.2 billion (approx. EUR 2.9
million) to HUF 2 billion (approx. EUR 4.9 million), net sales from HUF 2.4
billion (approx. EUR 5.8 million) to HUF 4 billion (approx. EUR 9.8 million))
will increase, as will the threshold for consolidated annual financial
statements from HUF 6 billion (approx. EUR 14.6 million) to HUF 10
billion (approx. EUR 24.4 million) for balance sheet total and from HUF 12
billion (approx. EUR 29.3 million) to HUF 20 billion (approx. EUR 48.8 million)
for net sales.
Sustainability Report
Companies required to prepare sustainability reporting should choose a sustainability-certified auditor.
