The Deadline for Submitting Financial Reports for State-Owned Enterprises

The Deadline for Submitting Financial Reports for State-Owned Enterprises
Bich Hoa

This content is mentioned in Decision 03/2019/QD-KTNN issued by the State Auditor General, prescribing the responsibility for submission of financial statements, final accounts of the budget, and budget estimates of the audited units.

State-owned enterprises, parent companies, and state-owned general corporations holding controlling shares are responsible for submitting financial reports and budget settlement reports to the State Audit Office within the following time frames:

- At the end of the fiscal year, units shall prepare and send Financial Reports and Budget Settlement Reports on revenue and expenditure within their scope of management to the State Audit Office within 90 days from the end of the annual accounting period;- Cases with different regulations on the timing of preparing and issuing Financial Reports and Budget Settlement Reports shall submit Financial Reports and Budget Settlement Reports on revenue and expenditure to the State Audit Office according to their specific regulations after the preparation and issuance date.

See detailed content at Decision 03/2019/QD-KTNN effective from October 31, 2019.

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