Audit of RAS Financial Statements

The purpose of the audit is to prepare a documented professional opinion on the accounts based on the assessment of the audit evidence obtained.

During the audit, we will assess the company's compliance with the legislation of the Russian Federation, including the accounting statements of the company.

The audit will be conducted in accordance with the requirements of the Federal Law on Accounting №402-FZ of December 6, 2011 and the mandatory standards in the Russian Federation.


Two new standards - FSBU 5/2019 and FSBU 25/2018, as well as an update of one of the existing standards - PBU 18/02 – were approved by orders of the Ministry of Finance. The obligation to apply them was introduced as follows:

PBU 18/02 - beginning with the statements for 2020 (RF Ministry of Finance Order No. 236n)

FSAS 5/2019 - from statements for 2021 (RF Ministry of Finance Order No. 180n)

FSAS 25/2018 - with reporting for 2022 (RF Ministry of Finance Order No. 208n)

Our auditors will provide support with transition to the new standards:

  • develop a methodology,
  • update accounting policies,
  • adjust registers for the correct calculation and, if necessary, provide consulting support on complex accounting issues.


We have been offering RAS audit services in Russia since 1989. During this time, we have accumulated significant experience in this area, including invaluable knowledge on survival skills in the consequences of the 1998 crisis. This allowed us, in the context of the subsequent crisis years, in 2008 and 2014, to support our clients with professional, sound advice, which helped them navigate with confidence through the complications of the current business environment.

MOORE ST’s team works with companies from different industries and sectors. In the shipping industry, the MOORE network has been providing consulting and audit services for many decades and is considered one of the most respected providers of consulting and other related services for the industry. We use an advanced approach and offer our clients exclusive solutions.


For instance, we provide professional analysis on a ship’s operating expenses using the Moore Maritime Index tool, a special tool developed by the network.

When you work with the Moore firms, you deal with the people who care deeply about your success and who have the drive and dedication to deliver best results for you and your business. With us, you will have greater access to reliable expertise than with any other firm. A good example can be the transport and logistics sector, in which MOORE ST has immense experience.

We will be here for you whenever you need us – to guide you through the maze of information, to assist you with your decisions and to make sure you take advantage of every available opportunity. We are here for you to help you thrive in the ever-changing world.

Today, more than ever before, it is important to retain a highly qualified, professional auditor who is capable of performing in an efficient and timely manner. The established traditions and loyalty to professional principles, together with an innovative approach to the business, ensure our good standing and the reputation of a reliable and professional partner.

As a final product of the audit, our clients receive:

  • Audit report / opinion prepared in accordance with the requirements of auditing standards;
  • An auditor's report, which will provide information about the audit;
  • A brief report to management and the owner, which will reflect the most significant observations identified in the course of the audit.

We also offer audit-related services.

For more information as to how our team of specialists can help you by adjusting our services exclusively to your needs, feel free to contact us by e-mail or send a request by filling out the form posted on our website.


Member of Supervisory Board, General Director of OOO “Moore Stephens”, Audit Director


Member of Supervisory Board, Head of MOORE ST Vladivostok Office, Audit Director