Audit reports are generally released in April and May of the second year after the end of the year.

The following are the annual audit reporting periods of several different enterprises:

1. In the most common case, the annual audit report should be issued before June 30th of the following year. According to the requirements of the company law, both limited liability companies and joint stock limited companies need to be audited. Generally, in the annual inspection of industry and commerce and foreign investment, the audit report of the previous year is needed as the necessary supporting documents. Normally, the audit will be conducted from 10 to 65438 in May every year.

2. The annual report and audit report of listed companies are required to be completed before the end of April.

3. Labor dispatch companies also need to issue them before May.

4 schools, clubs, societies and other private non-enterprise units need to be issued before May.

When do you need the audit report?

1. The annual accounting statements of enterprises are audited in accordance with the requirements of the Company Law. Both limited liability companies and joint stock limited companies need auditing. Generally, in the annual inspection of industry and commerce and the annual inspection of foreign capital, the audit report of the previous year is needed as the necessary supporting document. Usually, the audit will be conducted between June and May of 65438+1every year.

Other purposes of the audit of enterprise accounting statements: handling annual inspection of industry and commerce, bank loans, company liquidation, shareholders' understanding of business conditions, acquisition, enterprise reorganization and merger, etc.

2. Special audit refers to the audit according to the law or the investors' need to conduct in-depth investigation on designated issues, or conduct tax health self-examination, that is, internal audit. The audit contents include the authenticity, legality and efficiency of assets, liabilities, net assets and related economic activities, as well as the completion of the term goal. A sound financial reporting system is the key to economic development.