• Preparation and submission of declarations under the Local Taxes and Fees Act.
  
• Internal audit
• Audit of job descriptions
• Audit of remuneration
• Audit of staff competence level

Independent financial audit of individual and consolidated financial statements prepared in accordance with International Financial Reporting Standards (IFRS) or National Financial Reporting Standards for Small and Medium-sized Enterprises

The annual financial statements of the following entities are subject to an independent financial audit in accordance with the Accounting Act:

• Small enterprises, which as of December 31 of the current reporting period exceed at least two of the following indicators:
  a) balance sheet value of assets – BGN 2,000,000;
  б) net sales revenue – BGN 4,000,000;
  в) average number of staff for the reporting period – 50 people;
• Medium and large enterprises;
• Public Interest Undertakings;
• Medium and large groups;
• Groups with at least one public-interest entity;
• All subsidiaries and parent companies when the consolidated financial statements are audited;
• Businesses for which this requirement is established by law;
• Joint stock companies and limited partnerships with shares, except where the companies did not operate during the reporting period;