Обзор состояния бухгалтерского учета

    Express review of the state of accounting – a procedure for monitoring the completeness and timeliness of displaying the company’s business operations in accounting, identifying the inconsistency of operations with internal regulations and the legislation of Ukraine.

    Express review is not an audit service. The conclusions formed on the basis of the conducted review cannot be equated to the auditor’s report.

    Express review can cover the entire activity of the company or execute on a specific area of accounting for a period of activity that does not exceed 3 years.

    Who needs it?

    • Business owners;
    • CEOs of companies;
    • Controllers and stakeholders involved in the management or distribution of the company’s profits.

    What is it for?

    The director and the accountant are related in a chain. The director makes strategic decisions based on accounting data, on which the future fate of the company sometimes depends.

    In our practice, there are cases when, due to the lack of control of the accountant’s work by the head, serious problems arose during the inspection by the regulatory authorities or when changing the accountant. There are often cases when you have to restore accounting after a shift or a dismissal of an accountant.

    Contrary to the widespread misconception that the chief accountant is responsible for everything, it should be borne in mind that according to the Legislation of Ukraine, the director of the company is responsible for conducting business activities and organizing accounting. That is why the director is obliged to know the current state of affairs in the company, including awareness of the state of accounting.

    Answering the question posed, the following reasons for the review can be distinguished:

    • In order to be sure that business transactions are reflected in the accounting in a timely manner, in accordance with the legislation of Ukraine and fully;
    • To be sure that taxes are calculated and paid correctly and on time in the amount that corresponds to the volume and nature of economic activity;
    • For the sake of being sure that there are no facts of damage or theft of material and monetary funds at the enterprise.

    What could be wrong?

    The main signs that accounting is maintained incorrectly, especially in accordance with the legislation of Ukraine, are:

    • Absence of primary documents confirming the implementation of business transactions;
    • Lack of acts of reconciliation with suppliers and buyers, as well as settlements with regulatory authorities for accrued and paid taxes;
    • The accountant cannot provide operational information about the company’s activities, for example, the amount of funds at a given time or the costs of certain items of expenditure;
    • Absence of documents confirming the calculation and payment of wages.
    • Lack of inventory lists of goods and materials or identification of shortages, surpluses during inventory taking, which indicates a violation of the rules for keeping warehouse records;
    • Complete or partial absence of documents confirming the movement of funds;
    • Inconsistency of trial balance with the indicators specified in the reporting;
    • Lack of electronic receipts or stamps of regulatory authorities on the acceptance of reports;
    • Other violations.

    This is not a complete list of violations of accounting rules that may lead to an incorrect determination of the amount of tax payable and, as a consequence, additional assessment of taxes and fees, the imposition of penalties, as well as administrative and criminal liability of the director.

    In order to have an objective assessment of the state of accounting, an audit should be carried out. However, not all companies can periodically conduct accounting audits, involving audit companies. In some cases, it is not economically viable to conduct an audit, for example, with relatively small volumes of transactions.

    An express review of the state of accounting can be an alternative, within which the specialists of the Unifinance company form a short report on the state of accounting and formulate proposals for eliminating the identified violations.

    How does it work?

    The express review algorithm is as follows:

    Contacting Unifinance

    During the phone call, we will agree on all the formalities and answer all of your questions regarding the procedure


    Unifinance specialists will review the state of accounting in accordance with the agreed conditions

    Forming the conclusions of the review

    Based on the results of the review, you will receive a conclusion on the state of accounting and proposals for its optimization, elimination of violations

    What services will be provided?

    The review can be done in two ways:

    The procedure has the following features:

    • This review does not imply work with primary documents. Primary documents confirming the implementation of business transactions can be requested selectively;
    • The work on the review is implemented exclusively with the accounting system (Example: 1: С Accounting);
    • Implementation is done by connecting to the accounting system via a remote connection. By prior agreement, it can be done at the customer’s site;
    • Based on the results of the job done, a short conclusion is formed with an indication of the identified violations and recommendations for their elimination.

    The procedure has the following features:

    • Selective control of primary documentation of accounting areas, comparison of data with information from the accounting system;
    • The review covers all the main areas of accounting, such as: fixed assets and intangible assets, settlements with counterparties, analysis of settlements with employees of the organization, cash flow, including foreign exchange, determination of financial results, as well as the procedure of preapering and submitting reports;
    • Based on the results of performed work, an extended conclusion is formed with an indication of the identified violations and recommendations for their elimination.

    Regardless of the nature of the review (short or extended), based on the results of the accounting review, a comparative description of the costs of maintaining the company’s accounting with other forms of accounting is developed, which makes it possible to analyze the costs of accounting.


    1. Assessment of the real state of accounting by a disinterested party;
    2. Information security is guaranteed;
    3. Obtaining conclusions about possible violations and their tax consequences for the company;
    4. Estimation of real costs for the maintenance of accounting;
    5. Possibility of correcting the revealed violations without imposing penalties and additional payment of taxes;
    6. 20% discount on package offers when concluding an accounting agreement with Unifinance.


    The cost of reviewing the state of accounting service is a subject of negotiations and is negotiated individually in each case.


    By payment order to the company’s bank account according to the agreement and / or invoice. This payment method will be convenient for companies and entrepreneurs who have bank accounts.
    It is possible to pay for the services with a bank card on the website and in the office of the company. This payment method will be convenient when individuals pay for one-time services.
    The possibility of paying for services in cash is available at the company’s office.

    Contact us

    If you want to discuss the terms of cooperation please contact us. We will be happy to tell you more about our offers.

    To discuss further questions please fill the feedback form.

    Our phone numbers:

    +380 (67) 585-6970

    +380 (44) 585-6970

    Write to us, and we will contact you:



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