Audit of the financial statements of churches and religious societies

We provide overviews of activities, auditor’s statements, statement of costs and revenues, changes of the association documents and other measures related to the organization’s articles.
Pursuant to Section 16 a) ( 5) of Act No. 3/2002 Sb. (Collection of Laws), the annual report of a specific-purpose establishment must include:
a) overview of activities carried out during the previous calendar year, specifying the relationship to the purpose of the establishment,
b) annual financial statements and evaluation of the basic data contained therein,
c) auditor’s statement on the annual financial statements for those specific-purpose establishments whose net sales exceed CZK 10 million,
d) statement of cash revenues and costs,
e) statement of income (revenues) itemized according to the sources,
f) development and end balance of the funds of the specific-purpose establishment,
g) balance and changes of the assets of the specific-purpose establishment,
h) full amount of expenditures (costs) divided into expenditures (costs) used for the fulfilment of generally beneficial services, for the fulfilment of auxiliary activities, and for its own operation (management) of the specific-purpose establishment,
i) changes to the deed of association and members of the statutory body of the specific-purpose establishment which occurred during the previous calendar year,
j) other information specified by the articles.

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