Service 08

Audit & Assurance

Statutory audit, fully coordinated — delivered through licensed auditors.

At a glance

Requirement
All Cyprus companies
Signed by
ICPAC-licensed auditor
Standards
IFRS
Delivered
via licensed auditors
In shortUpdated 1 June 2026

A statutory audit in Cyprus is the independent examination of a company's financial statements by an auditor licensed by ICPAC (the Institute of Certified Public Accountants of Cyprus). As a rule, every Cyprus company must have its accounts audited each year before they are filed with the Registrar and the Tax Department. We prepare audit-ready IFRS accounts and deliver the audit through our network of partner licensed auditors.

Licenses statutory auditors
ICPACLicenses statutory auditors
Audit requirement
AnnualAudit requirement
Reporting framework
IFRSReporting framework
Statutory basis
Cap. 113Statutory basis

Almost every Cyprus company must have its financial statements audited each year. In Cyprus, a statutory audit can only be signed off by an auditor licensed by ICPAC (the Institute of Certified Public Accountants of Cyprus). We provide audit through our network of partner licensed statutory auditors and manage the entire process for you.

We prepare audit-ready IFRS financial statements, liaise with the licensed auditors on your behalf, resolve queries efficiently and make sure the audited accounts are filed with the Registrar and the Tax Department on time.

Why clients choose us

  • Compliant statutory audit signed by ICPAC-licensed auditors
  • Faster, lower-cost audits thanks to audit-ready accounts
  • A single point of contact managing the whole process
  • Audited accounts filed correctly and on time
What's included

What our audit & assurance covers

Statutory audit (via licensed auditors)

Audit of your annual financial statements performed and signed by our partner ICPAC-licensed statutory auditors.

Audit-ready financial statements

Preparation of IFRS financial statements and supporting schedules to streamline the audit.

Audit coordination

We manage the relationship, timetable and information flow so the audit runs smoothly.

Query resolution

We answer auditor questions and provide documentation, minimising disruption to you.

Filing of audited accounts

Submission of audited statements with the annual return and the tax return.

Special-purpose reports

Coordination of agreed-upon procedures and other assurance reports where needed.

Does my Cyprus company need an audit?

As a general rule, yes — almost every Cyprus company must have its financial statements audited each year, regardless of size, and the audited accounts then support both the annual return to the Registrar and the corporate tax return. This near-universal audit requirement is a distinctive feature of the Cyprus system and a key reason its financial statements are trusted internationally.

A note on thresholds

Cyprus has discussed introducing a turnover threshold (around €200,000) below which a review engagement could replace a full audit for the smallest companies. Until any such relief is fully in force and your company clearly qualifies, the prudent assumption is that a full statutory audit is required. We will tell you exactly where your company stands.

Who can sign a Cyprus audit?

A statutory audit can only be signed by an auditor licensed by ICPAC, the Institute of Certified Public Accountants of Cyprus. We are an accounting and tax firm: we prepare your audit-ready financial statements and manage the engagement end to end, and the audit itself is performed and signed by our network of partner ICPAC-licensed statutory auditors. You get a fully compliant audit with a single, accountable point of contact.

How the audit works

  1. Audit-ready accounts — we prepare IFRS financial statements and supporting schedules so the auditors start from a clean, complete file.
  2. Coordination — we agree the timetable and manage the flow of information between you and the licensed auditors.
  3. Query resolution — we answer the auditors' questions and provide documentation, minimising disruption to you.
  4. Sign-off & filing — the licensed auditors sign the audit, and we file the audited statements with the annual return and the tax return.

How to make your audit cheaper and faster

Audit cost is driven largely by how much work the auditors must do — and that depends on the quality of your records. Well-kept books and audit-ready financial statements mean fewer questions, less time and a lower fee. When we handle your bookkeeping as well, the audit is materially smoother.

FactorEffect on audit
Clean, reconciled recordsFaster, cheaper, fewer queries
Audit-ready IFRS statements prepared in advanceLess auditor time
Complete documentation (contracts, invoices)Smooth evidence trail
Late or incomplete recordsHigher fee, delayed filing

Beyond the statutory audit

Where you need more than the annual audit — agreed-upon procedures, special-purpose reports or assurance for a bank or investor — we coordinate those engagements through the same licensed-auditor network, so all of your assurance needs are handled in one place.

Who it's for

This service is built for the people and businesses below. Not sure if it fits? Tell us your situation and we'll point you the right way.

  • Every Cyprus company that needs a statutory audit
  • Businesses that want audit-ready accounts
  • Groups needing a coordinated year-end
  • Companies seeking a single point of contact

Transparent, fixed pricing

Audit fees agreed up front through our partner licensed auditors.

Let's talk about your audit & assurance

Book a free, no-obligation consultation with a qualified Cyprus adviser and get a clear quote before any work begins.

FAQ

Questions, answered

Statutory audits in Cyprus must be signed by an ICPAC-licensed statutory auditor. We provide audit through our network of partner licensed auditors and coordinate the engagement end to end, so you get a fully compliant audit with a single point of contact.

Yes — as a rule, all Cyprus companies must have their financial statements audited annually, regardless of size. The audited accounts support the annual return and the corporate tax return.

Well-kept books are the biggest factor. When we handle your bookkeeping and prepare audit-ready IFRS financial statements, the auditors spend less time, which reduces both cost and turnaround.

No — Cyprus statutory audits must be signed by an ICPAC-licensed statutory auditor. We prepare audit-ready accounts and manage the whole engagement, while the audit is performed and signed by our partner licensed auditors. You deal with one point of contact throughout.

It depends on the size and complexity of the company and, above all, the quality of the records. With audit-ready accounts and complete documentation, a straightforward SME audit can be completed in a few weeks. Poor records extend the timeline considerably.

Yes — and it should be. The audited financial statements are the basis for the corporate tax return and the annual return. We sequence the audit, tax computation and filings together so everything is consistent and on time.

Ready to get your numbers in order?

Book a free, no-obligation consultation. We'll review where you stand and show you exactly how we can help your business or personal finances in Cyprus.

No fees. No obligation. Speak with a qualified professional today.

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