Restoring accounting: where to start and who to trust

Hello! In this article we will talk about restoring accounting.

Today you will learn:

1. Why does it need to be restored;
2. What actions need to be taken for this;
3. What is the cost of such services?

There are situations when the work of the accounting department requires intervention. And sometimes a complete restoration of accounting is required. In what cases and why to do this, we’ll talk further.

Content

• What is accounting restoration
• When is accounting restoration required?
• Difficulties that may arise during the recovery process
• Who is involved in the restoration?
• Where to start the recovery procedure in different situations
• Types of Restoration Services
• 5 steps recovery procedure
• Choosing a performing company: recommendations from experts
• The cost of restoring accounting records
• Restoration of tax accounting
• Recovery procedure
• Conclusion

Procedure and nuances of the procedure

Restoration of accounting and tax records comes in different sizes. There are two types of such procedures: complete and partial. The complete procedure consists of analyzing all primary documents, submitted reports, and checking the correctness of the data. The result of this procedure is the reconstruction of the organization’s reporting from scratch. A partial audit with subsequent generation of documentation is needed when only a separate reporting period or part of the reporting requires adjustments.

Regardless of the type of procedure, the auditor’s procedure consists of:

• • monitoring the current state of maintaining primary documents;
• • identifying missing documentation;
• • formation of the necessary package of documents;
• • carrying out missing calculations;
• • submission of corrected reports;
• • organization of document management in the future.

The most important stage of accounting restoration is an analysis of the current state of affairs. Only after a full analysis can the auditor provide clear information about how long the work will take, how much it will cost, and how to continue to keep records.

When is accounting restoration required?

The need to restore accounting and tax records for previous periods is associated with several situations:

• Frequent changes in regulations governing accounting;
• The accountant lacks time to study them due to the large amount of work;
• Partial or complete loss of documentation for various reasons;
• Damage to documentation or intentional alteration of data by a dismissed employee;
• When accounting was not kept at all;
• Force majeure circumstances have occurred (fire, etc.);
• Low professionalism of an accountant;

Let's briefly describe each point.

Changes in regulations

Indeed, legislation changes frequently and sometimes an accountant simply does not have enough time to follow them. Then there is no need to talk about intent here.

Partial or complete loss of documentation

There are many reasons why some documents may be lost. Whether unforeseen circumstances occur (fire) or some other circumstances, the accounting will still have to be restored.

Damage to documentation or intentional alteration of data by a dismissed employee

There are often situations when a dismissed employee, out of deep resentment towards the former management, destroys or changes data in the accounting program.

All this carries consequences not only for the company itself, but also for the person who comes to work at this place. If he has sufficient professionalism, he may be able to correct the situation himself, but most often you have to turn to specialists.

If accounting was not kept at all

This may sound unrealistic, but even now there are companies that do not pay due attention to accounting and reporting. The data is recorded in simple notebooks and this is even better.

Low professionalism of an accountant

It happens that the need to restore accounting is discovered by the accountant himself. When generating reports, the numbers diverge from each other, it is impossible to balance, and there are errors in posting.

Most often, this is a consequence of little work experience, and not because the accountant is bad. And it also happens that errors in reporting are discovered by Federal Tax Service specialists.

The consequences of this are sad. They definitely won’t restore the account. This may end not just in a fine, but in an investigation and trial.

If this is the situation in your company, do not wait until the tax audit comes. Order an audit and get your accounting in order.

What to do in each of the described cases? In any of them, accounting will have to be restored. It is quite natural that a number of problems may arise during this procedure.

You will have to restore lost documentation, create anew or change the existing electronic database. All this takes time, which is usually not enough.

First of all, it is worth deciding who will handle the entire recovery procedure. There really aren't many options here.

Ways to restore the account. accounting: advantages and disadvantages

From the table we see that turning to professionals somewhat simplifies the procedure and gives a guaranteed result.

Consequences of violating the accounting rules. accounting

If an organization or enterprise grossly violates the procedure for maintaining accounting and tax records, and constantly violates reporting deadlines, this will not end well.

The main problem is not the tax payments that will have to be made, but the fact that sooner or later such a company will come under the close attention of regulatory authorities.

The next negative consequence is that if there is practically no accounting, then it becomes almost impossible to control the availability of inventory, financial resources and assets.

Also, the company cannot defend its case if controversial issues arise between it and the tax authorities. The company's management will simply have nothing to justify its position with.

It is also necessary to remember that the Federal Tax Service can seize all the company’s accounts.

Besides:

• Problems arise with creditors;
• It is difficult to track the property status of an enterprise.

When you may need accounting restoration services

Restoring accounting is a very labor-intensive task and is designed to replenish the primary documentation, ensure its compliance with the available data in accordance with Russian legislation, restore order by reflecting all financial transactions in accounting and build a full-fledged system in it suitable for further use. Such work often requires a full examination of the tax payments made and the corresponding declarations.

There are many reasons why accounting may need to be restored.

• For some reason, accounting records were not kept for a long time.
• The incompetence of the accountant was discovered and a replacement was made with a new employee (in this case, all documentation will have to be reviewed and corrected).
• Errors were found in the preparation of primary accounting documents and discrepancies with actual economic and financial transactions.
• The fired accountant, venting his grievance, intentionally caused harm, which is why all the documentation disappeared when he left (this also happens sometimes).
• All primary documentation was lost due to various difficult circumstances: fire, equipment breakdown, damage to databases, etc.

Example from practice.

Andrei Ivanov decided to open his own business and, without delay, registered as an individual entrepreneur (IP), choosing the simplified taxation system (STS).

The choice was justified: many around said that the “simplified” system is a convenient system, no special hassle, you just need to submit a declaration to the Federal Tax Service once a year. Andrey decided that in this situation there was no need to entrust accounting to someone else; he could handle it himself.

Things went well, the project began to make a profit. At the end of the financial year, the individual entrepreneur’s turnover amounted to 84 million rubles. In an excellent mood, Andrey filled out the declaration and went to the tax office.

This is where the unpleasant surprises began. Firstly, the declaration was rejected. Secondly, they reported that Andrey’s case was removed from the “simplified” list back in November, since then his turnover exceeded the limit allowed for the simplified tax system of 79,740,000 rubles. This led to the third and fourth news: individual entrepreneurs have been automatically transferred to the general taxation system (OSNO) since November, and issues with documentation and reporting need to be resolved somehow.

OSNO - the story is more complicated: now you will have to “get acquainted” with VAT, transport tax, and other new conditions. The most unpleasant thing is that accounting was not carried out in a manner consistent with the Basic Principles, and advance payments were not made.

Andrey almost fell into despair, but in time he found information about accounting services in such situations and concluded an agreement with the relevant organization. The auditor company took upon itself all the hassle of restoring VAT and other sections of accounting.

In different cases, the goals for restoring accounting will also be different. For example:

• formation of an accounting structure that can be relied upon in the future;
• positive audit results for the restored period;
• preventing the possibility of seizure of bank accounts;
• successful completion of a tax audit.

In addition to preventing such serious consequences, when fines are imposed and company accounts are blocked, restoring accounting will help:

• avoid sanctions for incorrect accounting in previous reporting periods;
• reduce the amount of tax paid if primary documents were not submitted;
• prepare for the upcoming tax audit;
• apply accounting information in management accounting;
• minimize tax risks;
• build a mechanism for working with primary accounting documentation.

Where to start the recovery procedure in different situations

1. If no records were kept at all

First, quantitative accounting is restored, either completely or selectively. This usually relates to trading companies, warehouses, wholesale centers and the like.

Inventories are carried out and reports are drawn up based on their results. Often this makes it possible to detect not just violations, but also theft of goods.

To avoid collusion between the persons being inspected, it is worth involving outside auditors in the inventory.

2. If the accountant quits

To begin with, they conduct an inventory of fixed assets and determine whether all objects are actually available.

Then an inventory of goods and materials is carried out in all warehouses and departments of the company. It is carried out by direct recalculation. Moreover, this is done together with persons who are financially responsible.

To restore all settlements with counterparties, you need to contact the banking organization that services the company. The bank archive will provide copies of the necessary statements.

Then, if necessary, you need to contact the Pension Fund, Social Insurance Fund and other authorities to obtain the necessary information.

3. If the documentation is lost

The recovery procedure will begin similarly to other situations, that is, with an inventory.

Then, based on its results, a conclusion or act is drawn up. Of course, if the documents are partially missing, the option is more acceptable for the company.

Sometimes it is enough to talk with employees of the accounting department and other financial services of the company. Many of them make several copies of all documents, which can greatly help in this situation.

What recovery could look like

Depending on different reasons, different restoration of accounting documentation may be required:

1. The time remaining before the event that prompted the entrepreneur to register (inspection, audit, personal goals) allows us to highlight:
   planned restoration;
2. urgent;
3. emergency.
4. The degree of damage to the original accounting base divides the restoration into:
   complete;
5. partial.
6. With what forces is the entrepreneur going to carry out this procedure? Recovery can be:
   internal (independent);
7. through personnel renewal;
8. external (made to order by special organizations).

Choosing a performing company: recommendations from experts

If it is discovered that there are problems with the company’s accounting, there are gaps in documentation and reporting, and so on. As a result, its restoration is required.

In this case, you should listen to the following advice from experts:

• Conclude cooperation agreements only with special companies. You should not trust the recovery procedure to “lone specialists.” Their services are most often useful to those who work under the simplified taxation system, but restoring accounting is not their specialty. To protect yourself as much as possible, you need to contact professionals who have the following advantages: they enter into a formal contract, compensate for possible losses, and can provide accounting support in the future;
• Seek independent free consultations. By the way, you can get them for free, for example, if you use online services;
• Control the accounting in your company. It is best to do this by uninterested outside specialists. This will eliminate the situation when detected abuses or violations are simply hushed up. It is worth using this method of control when the manager himself does not have sufficient knowledge in accounting. registration or is awaiting inspection by regulatory authorities.

Why is it better to entrust accounting restoration to an outsourcing company?

1. An outsourced company will cope with complex cases

It can be a risky and unreliable decision to entrust accounting in your organization (and especially its restoration) to a single “professional”. In practice, it turns out that the experience of such candidates allows them to successfully cope with the designated tasks only in the case of the simplified tax system “Income minus expenses” for individual entrepreneurs. It is no longer possible for such employees to maintain accounting records, for example, for an LLC.

Contacting professional outsourcing companies will allow you to insure yourself against possible failures and get truly high-quality work.

Advantages of such companies:

• formalized agreement;
• qualified specialists;
• compensation for company losses if they arise;
• possibility of subsequent accounting support.

Important to remember!

Good specialists will successfully restore accounting for you, but it is better to conduct your affairs in such a way that this procedure is not required. If you do not have sufficient competencies or time to keep records yourself, it is better to order the services of an accountant for an individual entrepreneur or LLC in a timely manner. This will be smarter, significantly reduce risks and provide transparency to your business.

If accounting restoration is carried out efficiently, as a result you will receive:

• properly prepared reports, including tax reports;
• correctly indicated amounts of fines and various costs;
• current and correctly entered entries in accounting registers;
• restored and correctly executed business transactions (within the time period for which the work is being carried out);
• confirmation received that there is no debt to the budget;
• a set of documents with all corrections and correct data.

High-quality results are possible only with a thorough, competent, professional approach.

2. Availability of independent and free consultation

If you have not invited a specialist to permanently maintain records in your company, do not miss the opportunity to get professional advice when you outsource its restoration.

In some cases, you can get a consultation for free and without even leaving your home. Of course, first of all you should make sure of the professionalism of the consultants.

3. Possibility of regular monitoring after restoration of accounting

Once accounting is restored, the control zone does not end at all. Now it will need to be maintained in proper condition so as not to take risks and encounter unpleasant situations. Periodic monitoring will help with this.

Large organizations create a special internal control service for this purpose. In small companies, this function is performed by the chief accountant, and in his absence, by the owner of the business.

In both options, it is preferable to carry out periodic control of accounting through outsourcing channels.

A large company has the following reasons for this:

• prevent abuse by the chief accountant;
• identify errors not detected by the chief accountant or internal controller;
• eliminate other problems that full-time employees cannot do.

A small company needs inspections by invited specialists in the following cases:

• the owner does not have sufficient competencies to independently conduct accounting;
• records are kept irregularly and incompletely due to lack of time resources;
• tax audit is pending.

The cost of restoring accounting records

The price of this service is directly related to several factors:

• The amount of work that the performing company needs to perform;
• The tax payment system used by the customer company;
• Does the customer conduct external trading activities;
• Does the company have any credit obligations;
• Urgency.

How to avoid mistakes when restoring accounting

Tip 1

When reconciling settlements with tax authorities, keep in mind that the figures reflected by the tax service on the personal account card and the amounts of taxes and fees accrued in accounting at the time of signing the reconciliation report may not coincide with each other. For example, a reconciliation report was received for December 31st. The accrual for the year in accounting is reflected using the final turnover for December of this year, and in the taxpayer’s personal account they will be accrued only at the time of their payment, that is, March 28 of the year following the reporting year.

Tip 2

During the accounting restoration procedure, do not allow yourself the mistakes that your predecessor made. Do not under any circumstances destroy documents that serve as the basis for restoring accounting records. Bring them together, add them to the consolidated register or list of types of documentation. You can find out how long primary documents should be stored in the List of Standard Documents approved by the Main Archival Directorate under the USSR Council of Ministers on August 15, 1988 (as amended on July 31, 2007), in Art. 17 of the Accounting Law of December 6, 2011 and Art. 23 of the Tax Code of the Russian Federation dated July 31, 1998 (as amended on December 28, 2016). These regulatory documents regulate the storage of papers generated during the work of state committees, ministries and departments, as well as other organizations and enterprises. Remember that the head of the company, as well as the chief accountant, bear full responsibility for the safety of primary documentation, accounting registers and reporting.

Tip 3

If you have accounting and tax reports in your hands, keep in mind that they may contain inaccurate information and errors. Also, after signing and submitting the documents, situations could arise that affect the information in them. In fact, the events that affect the final result are only those facts that were recorded after the reporting date, but before filing the reports. You cannot be sure that the previous owner took these circumstances into account. As an example of a fact that arose after the reporting date, one can cite dividends that were recommended or declared based on the results of the company’s activities, replenishment of the reserve fund from profits, or an unexpected loss of expensive material assets.

Tip 4

When you organize and conduct a control run, keep in mind that the leaders of the audited organizations, who want to hide the fact of violation or abuse, may persuade employees or use deceptive methods to adjust the conditions of the experiment in order to fabricate its results. Therefore, independent experts or a group of auditors should be involved to monitor and control the experimental conditions. Clause 39 of the regulation controlling accounting and reporting on the territory of the Russian Federation, which was approved by Order of the Ministry of Finance dated July 29, 1998 No. 34n, states that any adjustments to reporting documents for the current year and previous periods are carried out only in papers for a given reporting period (within which misrepresentations were recorded).

Restoration of tax accounting

Now let’s take the time to talk about restoring tax accounting. Let’s say right away that the service is not cheap, but losses from incorrect accounting or lack thereof are many times greater.

The period for which tax records need to be restored depends on how extensive an audit by the tax authorities the company faces. If the inspection is on-site, then they usually check for a period that does not exceed three years.

Reasons for recovery

• Erroneous record keeping;
• Lack of tax accounting (partially or completely);
• Inaccurate data was identified;
• The audit revealed irregularities in reporting.

Why restore

• Eliminate existing errors;
• Avoid fines and more serious liability;
• Make accounting and reporting more transparent;
• Avoid imposing restrictions on the company’s work, and often bankruptcy;
• To plan tax payments.

What is the punishment?

• Penalties;
• Criminal liability for the manager (depending on how often and to what extent reporting rules were violated). In practice, most often it is he who is attracted to her. But if the chief accountant is involved, this will only worsen the situation.

When determining the accounting restoration period, you need to remember the storage periods for tax accounting documentation!

What are the stages of accounting restoration?

Restoring accounting in specific areas of production consists of restoring calculations for transfers to extra-budgetary funds, calculation of wages, transactions on the current account and cash receipts, accounting for the movement of inventories, registration and depreciation on fixed assets.

The accounting restoration process is divided into the following stages:

• The first stage: preliminary processing of documentation, its analysis and sorting. At the same stage, an unscheduled inventory is carried out, with the goal of restoring goods and material assets, as well as accounting for fixed assets; then technological solutions are developed for accounting, development of accounting policies and other regulatory and accounting regulations.
• Second stage: search for missing documents, their restoration and processing. At this stage, accounting and reporting registers are formed: adjustments are made to existing registers or, if they are completely absent, the registers are compiled anew.

During the restoration of the company's accounting, documents will be analyzed, document flow will be organized, and updated reporting will be submitted for the period subject to restoration. The accuracy of tax calculations, further preparation of declarations, and organization of accounting in accordance with legal requirements will be checked.

Gaps in the provision of accounting and tax reports are filled through the submission of adjusted accounting forms and updated tax returns. During this process, information will be generated that can later be used when submitting quarterly and annual reports to the Federal Tax Service and extra-budgetary funds.

The restoration of accounting will be carried out by specialized accountants, programmers and auditors. The latter will prepare primary documentation, set general tasks, analyze ways to reduce the tax burden, and accept completed work. The task of programmers is to develop software that can help restore accounting.

In general, the following processes are performed at this stage:

• Receiving and analyzing primary documents, recovering lost papers (if required). The scale of the work largely depends on the number of documents, including missing ones, the volume of the company, the number of branches and some other factors;
• Creation of accounting software (if necessary). Application databases can be completely restored, even if they were seriously damaged or missing altogether. Sometimes not only the direct restoration of documentation is carried out, but also information and technical measures are applied;
• Drawing up and submitting reports and declarations, renewing personnel records, calculating salaries;
• Reconciliation and other processes, including submission of responses to regulatory and supervisory services;
• Drawing up reporting documents and without data. Involved experts will provide you with information and technical support and protect you from further force majeure and emergency situations.

Based on the results of the procedure for restoring accounting and tax control, you will be able to:

• Analysis of documents and bringing them into proper form;
• Checking the accuracy of tax calculations, drawing up updated tax reports;
• Submission of updated accounting and tax reports for the specified period;
• Restoration of primary documentation, correction of the accounting database.

After accounting has been restored, you will be able to submit truthful reports to participate in competitions and tenders. Also, restored accounting will help you correctly assess tax risks.

Read the material on the topic: Remote accounting: pros and cons

Recovery procedure

The procedure is quite labor-intensive, especially if there is no documentation for a long period of time. Most often, LLCs are guilty of this.

To restore accounting in full, the customer must provide the contractor with:

• Constituent documentation;
• A number of financial documents: orders, invoices, etc.

Specialists from the performing company study them and find out how great the need for data recovery is.

The remaining steps are as follows:

• Reconciliation of tax accruals;
• Establishment of taxes already paid;
• Description of errors and their elimination;
• Checking tax arrears, their repayment;
• Creation of additional accounting registers (if necessary);
• Drawing up reports with corrections, coordinating them with the head of the company;
• Submitting reports to the tax office.

Restoration work must be carried out comprehensively!

Balance: liabilities

The amount of the founding capital (p. 410) must correspond to that specified in the constituent documents.

If the organization uses short-term loans. then their volume, taking into account interest, should be reflected in the account. 66. Debt to the Pension Fund, social funds (p. 623) and the budget (p. 624) must correspond to that indicated in the acts of reconciliation with these organizations.

Deferred income (p. 640) includes the amount of rental income, gratuitous assets, etc.

The total amount of leased fixed assets indicated on pages 910 and 911 must correspond to that indicated in agreements with counterparties, and monthly payments must correspond to bank statements. Debt to landlords should be reflected in off-balance sheet account 001.

After all the data has been posted from the balance sheet, restoring the accounting records, where to start? If all data is entered correctly, then the debit balance of accounts and subaccounts should coincide with the credit balance.

Do all lost accounting documents need to be restored?

If you have doubts about the correctness of your actions, you should order a consultation on the restoration of accounting documents. A competent specialist will tell you what needs to be done and what types of documentation can be left without duplicates. It will also indicate the time frame for recovery in case of loss of accounting documents, which will allow them to be submitted for processing on time.

In some cases, instead of duplicates, you can get by with drawing up reconciliation reports. This approach is relevant when it is enough to find out exact data on the results of business operations as of a certain date. Thus, accounting documents burned in a fire can be completely restored, but usually only those that need to be stored for a long time (such as personnel records) are dealt with.

When a company declares that accounting documents have been burned, their restoration is ensured solely by the company itself. If full-time employees have insufficient qualifications, then it is worth engaging an outsourcing company.

Why you can’t do without restoring accounting documents

When a company is considering how to restore lost accounting documents, the question often arises: “is it necessary to do this?” Sometimes a false impression is created that it is easy to do without this, but practice shows that it is worth completely preparing duplicates of all papers.

To immediately get to work on how to recover lost accounting documents, it is worth analyzing the likely risks:

• The lack of data on actual accrued and paid wages can lead to “questions” from tax and extra-budgetary funds about the amount of payments for taxes and insurance contributions.
• Incomplete information about the results of work excludes the possibility of properly reporting to investors and founders.
• In the event of an inspection by the Federal Tax Service, the lack of primary documentation will create the problem of recalculating the tax base.

There are many more examples where it is more profitable to restore lost accounting documents than to deal with the consequences later. It is worth ordering the restoration of accounting documents in case of loss from a competent specialist.

What threatens short-sighted entrepreneurs

Submission of false reports or failure to maintain accounting records, and as a result, non-payment of taxes is a serious violation of tax legislation, entailing penalties, suspension of activities, and even criminal punishment, and other consequences. Regardless of the scale of the work to be done, the cost of restoring accounting records cannot be compared with the sanctions that may be applied to an organization or a specific official.

Some of the most common consequences for organizations include:

• Fines from regulatory authorities.
• Suspension or termination of the activities of a legal entity.
• Seizure of company accounts.
• Problems in interaction with counterparties - clients, suppliers and other partners.
• Sanctions from financial institutions and investors.
• Inability to adequately assess the financial condition of the enterprise and make management decisions.

In addition, in accordance with Art. 199 of the Criminal Code of the Russian Federation, large-scale tax evasion due to failure to submit a tax return or reflecting knowingly false information in reports is punishable by:

• a fine in the amount of 100,000 to 300,000 rubles or in the amount of the salary of the guilty person for a period of 1 to 2 years;
• forced labor for up to 2 years;
• deprivation of the right to hold certain positions or conduct certain activities for a period of up to 3 years;
• arrest for up to 6 months;
• imprisonment for up to 2 years.

In case of a particularly large amount of damage (more than 45 million rubles for a period of up to 3 financial years), even more stringent sanctions are applied:

• a fine in the amount of 200,000 to 500,000 rubles or in the amount of the salary of the guilty person for a period of 1 to 3 years;
• forced labor for up to 5 years;
• deprivation of the right to hold certain positions or conduct certain activities for a period of up to 3 years;
• imprisonment for up to 6 years.

Taxpayer liability

Restoring tax records directly meets the interests of the taxpayer. Violation of tax discipline is punishable in accordance with the law: from minor fines to criminal liability.

Thus, when conducting a desk audit, the Federal Tax Service has the right to request any tax or accounting document related to the content of the audit. It must be provided within 5 working days after receiving the request (Article 88-3 of the Tax Code of the Russian Federation). Otherwise, the company faces a fine of 200 rubles for each failure to provide a copy of the document (Article 126-1 of the Tax Code of the Russian Federation).

Undocumented expenses threaten additional tax assessment by the Federal Tax Service, as well as fines and penalties for non-payment (Article 75, Article 122-1 of the Tax Code of the Russian Federation).

The lack of accounting as such can lead to the fact that the Federal Tax Service will calculate and assess the company’s taxes independently (Article 31-1-7 of the Tax Code of the Russian Federation), adding to them the calculation of penalties and fines. Art. may be applied. 120 of the Tax Code of the Russian Federation, which provides for liability for gross violation of accounting rules. Depending on the severity of the act, it includes fines from 10 to 40 thousand rubles. and higher.

In addition, punishment may follow under Art. 199 of the Criminal Code of the Russian Federation.

False information reflected in the tax return, or its absence as such, threatens with a fine of 100-300 thousand rubles. and higher. Compulsory, forced labor and other types of punishment are applied. The term of imprisonment for tax crimes under this article can reach 6 years.

Main

1. Restoring tax accounting and its correct maintenance in the future is an urgent need for the taxpayer. To carry out this procedure, internal reserves and third-party auditors are used.
2. Data for at least 3 calendar years preceding the check is restored. In some cases, the Federal Tax Service has the right to require documentation for other periods.
3. Restoration must be carried out comprehensively and consistently.
4. For distortion, failure to provide data on time, and non-payment of taxes, penalties ranging from small fines to significant terms of imprisonment are established by law.

What is the cost of restoring accounting per year?

The cost of restoring accounting is directly dependent on its volume, the duration of the period during which accounting was kept incorrectly or was not kept at all, as well as the scale of document flow and timing of work. In addition, the cost of services is influenced by the tax regime applied by the customer organization (the main tax system or “simplified tax system”), the fact of foreign trade transactions with currency, the availability of loans and borrowings, complex production processes, a large number of items, etc.

Since there are so many indicators that influence the price of accounting restoration, it is impossible to calculate even the approximate cost of services in advance. In some cases, restoring accounting will cost 19 thousand rubles, in others - three times less or significantly more. The cost can be clarified by specialists who will familiarize themselves with your situation in detail.