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X-MS-Exchange-Transport-CrossTenantHeadersStripped: MI3PEPF00008488.eurprd02.prod.outlook.com X-MS-Office365-Filtering-Correlation-Id-Prvs: 2056d30a-355d-4042-8ed9-08df2e837679 acceptlanguage: en-US x-ms-exchange-senderadcheck: 1 x-ms-exchange-antispam-relay: 0 X-IronPort-Quarantine: This is a multipart message in MIME format. ------=_NextPart_000_005E_01DD608E.7BF354F0 Content-Type: multipart/alternative; boundary="----=_NextPart_001_005F_01DD608E.7BF354F0" ------=_NextPart_001_005F_01DD608E.7BF354F0 Content-Type: text/plain; charset="iso-8859-1" Content-Transfer-Encoding: 8bit Tähelepanu! Tegemist on välisvõrgust saabunud kirjaga. Tundmatu saatja korral palume linke ja faile mitte avada. HOIATUS! See e-kiri võib olla liba-, õngitsus- või pahaloomuline, kuna on saadetud asutusest, kus meiliserver on vigaselt seadistatud. Rohkem infot: KKK | teenusveeb -> E-post ja kalender. Tere Kuna seadust lugedes ei olnud selgelt aru saada, siis sooviksin täpsustada auditi kohustust AS-st OÜ-ks vormistamisel. Varasematel aastatel on ettevõttel olnud auditi kohustus tulenevalt asjaolust, et tegemist on AS-ga, millel on rohkem kui 2 aktsionäri. Kas ettevõttel on auditi kohustus, kui nad 2026 aasta sees on teinud ümberkujundamise AS-st OÜ-ks ning 31.12.2026 seisuga on ettevõtte juriidiline vorm OÜ? 2026 jooksul, kui ettevõte oli veel AS, oli neil rohkem kui 2 aktsionäri. Muude piirmäärade järgi auditi ega ülevaatuse kohustust ei ole. Parimate soovidega Liisa Maata | Partner | Vandeaudiitor nr 722 liisa@lumeraaudit.ee +372 5348 2584 Lumera Audit OÜ Lõõtsa 1a | Tallinn 11415 www.lumeraaudit.ee ------=_NextPart_001_005F_01DD608E.7BF354F0 Content-Type: text/html; charset="iso-8859-1" Content-Transfer-Encoding: quoted-printable

T=E4helepanu! Tegemist on v=E4lisv=F5rgust saabunud kirjaga.
Tundmatu saatja korral palume linke ja faile mitte = avada.

HOIATUS! See e-kiri v=F5ib olla liba-, =F5ngitsus- v=F5i pahaloomuline, = kuna on saadetud asutusest, kus meiliserver on vigaselt seadistatud.
Rohkem infot: KKK | = teenusveeb -> E-post ja kalender.

Tere

 

Kuna seadust lugedes ei olnud = selgelt aru saada, siis sooviksin t=E4psustada auditi kohustust AS-st = O=DC-ks vormistamisel. Varasematel aastatel on ettev=F5ttel olnud auditi kohustus tulenevalt asjaolust, et tegemist on AS-ga, = millel on rohkem kui 2 aktsion=E4ri. Kas ettev=F5ttel on auditi = kohustus, kui nad 2026 aasta sees on teinud =FCmberkujundamise AS-st = O=DC-ks ning 31.12.2026 seisuga on ettev=F5tte juriidiline vorm O=DC? 2026 jooksul, kui ettev=F5te oli veel AS, oli neil rohkem kui 2 = aktsion=E4ri. Muude piirm=E4=E4rade j=E4rgi auditi ega =FClevaatuse = kohustust ei ole.

 

Parimate soovidega<= /o:p>

 <= /o:p>

 <= /o:p>

 <= /o:p>

Liisa Maata<= /o:p>

| Partner | Vandeaudiitor nr = 722<= /o:p>

liisa@lumeraaudit.ee<= /o:p>

+372 5348 2584<= /o:p>

 <= /o:p>

 <= /o:p>

Lumera Audit O=DC<= /o:p>

 <= /o:p>

L=F5=F5tsa 1a | Tallinn = 11415<= /o:p>

 <= /o:p>

www.lumeraaudit.ee= <= /o:p>

 <= /o:p>

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