{"id":14509,"date":"2024-12-21T22:08:34","date_gmt":"2024-12-21T19:08:34","guid":{"rendered":"https:\/\/grow.ee\/?p=14509"},"modified":"2024-12-31T14:04:16","modified_gmt":"2024-12-31T11:04:16","slug":"tilintarkastus-ja-valvontarajojen-muutos-vuoden-2024-vuosikertomuksessa","status":"publish","type":"post","link":"https:\/\/grow.ee\/fi\/auditi-ja-ulevaatuse-piirmaarade-muutus-2024-aasta-kohta-koostavale-aastaaruandele\/","title":{"rendered":"Vuosikertomuksen 2024 tarkastus- ja tarkastuskynnysten muutos"},"content":{"rendered":"<div class=\"img has-hover x md-x lg-x y md-y lg-y\" id=\"image_2009984056\">\n\t\t\t\t\t\t\t\t<div class=\"img-inner dark\" >\n\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1376\" height=\"768\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2024\/12\/Audit-1.jpg\" class=\"attachment-original size-original\" alt=\"\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2024\/12\/Audit-1.jpg 1376w, https:\/\/grow.ee\/wp-content\/uploads\/2024\/12\/Audit-1-300x167.jpg 300w, https:\/\/grow.ee\/wp-content\/uploads\/2024\/12\/Audit-1-720x402.jpg 720w, https:\/\/grow.ee\/wp-content\/uploads\/2024\/12\/Audit-1-768x429.jpg 768w, https:\/\/grow.ee\/wp-content\/uploads\/2024\/12\/Audit-1-18x10.jpg 18w\" sizes=\"auto, (max-width: 1376px) 100vw, 1376px\" \/>\t\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\n<style>\n#image_2009984056 {\n  width: 100%;\n}\n<\/style>\n\t<\/div>\n\t\n\n\t<div id=\"gap-2105620080\" class=\"gap-element clearfix\" style=\"display:block; height:auto;\">\n\t\t\n<style>\n#gap-2105620080 {\n  padding-top: 30px;\n}\n<\/style>\n\t<\/div>\n\t\n\n<p>Tilintarkastajan toiminnasta annetun lain mukaan on asetettu tietyt kynnysarvot, joiden ylittyess\u00e4 yhti\u00f6n on teht\u00e4v\u00e4 tilintarkastus tai tilinp\u00e4\u00e4t\u00f6s. Limiittien tarkoituksena on s\u00e4\u00e4nnell\u00e4 sit\u00e4, ett\u00e4 suuremman vaikutusvallan ja riskin omaavat yritykset t\u00e4ytt\u00e4v\u00e4t lain asettamat vaatimukset ja ett\u00e4 niiden taloudellisten tietojen luotettavuus on korkealla tasolla.<\/p>\n<p><strong>Katkaisuprosentteja nostettiin verrattuna aikaisempiin 25%:n korkoihin <\/strong>ja uudet kynnysarvot koskevat vuodelta 2024 laadittavaa vuosikertomusta.  Tarkastuksen tai auditoinnin pakolliset kriteerit t\u00e4ytt\u00e4vien yritysten kannattaa aloittaa tilintarkastajan valinta jo t\u00e4n\u00e4\u00e4n, sill\u00e4 t\u00e4ll\u00e4 hetkell\u00e4 Virossa tilintarkastajien tarjonta on kysynt\u00e4\u00e4 alhaisempi.<\/p>\n<p><strong>Tarkastusvelvollisuus<\/strong><\/p>\n<p>Tarkastus on pakollinen yhti\u00f6lle, jonka tilinp\u00e4\u00e4t\u00f6stiedote ylitt\u00e4\u00e4 v\u00e4hint\u00e4\u00e4n kaksi seuraavista ehdoista:<\/p>\n<ol>\n<li>Myyntitulot tai -tulot \u2013 <strong>2 000 000 euroa<\/strong>;<\/li>\n<li>Omaisuuden m\u00e4\u00e4r\u00e4 tilinp\u00e4\u00e4t\u00f6sp\u00e4iv\u00e4n\u00e4 - <strong>1 000 000 euroa<\/strong>;<\/li>\n<li>Keskim\u00e4\u00e4r\u00e4inen henkil\u00f6st\u00f6m\u00e4\u00e4r\u00e4 kertomusvuonna - <strong>24 henkil\u00f6\u00e4<\/strong>.<\/li>\n<\/ol>\n<p>Lis\u00e4ksi tarkastus on pakollinen, jos jokin indikaattoreista ylitt\u00e4\u00e4 seuraavat rajat:<\/p>\n<ol>\n<li>Myyntitulot tai -tulot \u2013 <strong>6 000 000 euroa<\/strong>;<\/li>\n<li>Omaisuuden m\u00e4\u00e4r\u00e4 tilinp\u00e4\u00e4t\u00f6sp\u00e4iv\u00e4n\u00e4 - <strong>3 000 000 euroa<\/strong>;<\/li>\n<li>Keskim\u00e4\u00e4r\u00e4inen henkil\u00f6st\u00f6m\u00e4\u00e4r\u00e4 kertomusvuonna - <strong>72 henkil\u00f6\u00e4<\/strong>.<\/li>\n<\/ol>\n<p><strong>Auditi kohustus<\/strong><\/p>\n<p>Tilintarkastusvelvollisuus koskee yhti\u00f6t\u00e4, jonka raportointivuoden v\u00e4hint\u00e4\u00e4n kaksi tunnuslukua ylitt\u00e4\u00e4 seuraavat kynnysarvot:<\/p>\n<ol>\n<li>Myyntitulot tai -tulot \u2013 <strong>5 000 000 euroa<\/strong>;<\/li>\n<li>Omaisuuden m\u00e4\u00e4r\u00e4 tilinp\u00e4\u00e4t\u00f6sp\u00e4iv\u00e4n\u00e4 - <strong>2 500 000 euroa<\/strong>;<\/li>\n<li>Keskim\u00e4\u00e4r\u00e4inen henkil\u00f6st\u00f6m\u00e4\u00e4r\u00e4 kertomusvuonna -<strong> 50 henkil\u00f6\u00e4<\/strong>.<\/li>\n<\/ol>\n<p>Jos v\u00e4hint\u00e4\u00e4n yksi raportointivuoden tunnusluvuista ylitt\u00e4\u00e4 seuraavat rajat, on my\u00f6s suoritettava tarkastus:<\/p>\n<ol>\n<li>Myyntitulot tai -tulot \u2013 <strong>15 000 000 euroa<\/strong>;<\/li>\n<li>Omaisuuden m\u00e4\u00e4r\u00e4 tilinp\u00e4\u00e4t\u00f6sp\u00e4iv\u00e4n\u00e4 - <strong>7 500 000 euroa<\/strong>;<\/li>\n<li>Keskim\u00e4\u00e4r\u00e4inen henkil\u00f6st\u00f6m\u00e4\u00e4r\u00e4 kertomusvuonna - <strong>180 henkil\u00f6\u00e4<\/strong>.<\/li>\n<\/ol>\n<p><strong>Kuinka valmistautua?<\/strong><\/p>\n<p>Suosittelemme:<\/p>\n<ol>\n<li>Analysoi raportointivuotesi tunnusluvut ja arvioi, ylitt\u00e4v\u00e4tk\u00f6 ne asetetut rajat;<\/li>\n<li>Neuvottele kirjanpito- ja tilintarkastusasiantuntijoiden kanssa ja sovi v\u00e4litt\u00f6m\u00e4sti aikataulu joko auditoinnille tai tarkastukselle.<\/li>\n<\/ol>\n<div class=\"row\"  id=\"row-954890003\">\n\n\n\t<div id=\"col-1263655081\" class=\"col small-12 large-12\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<div class=\"message-box relative dark\" style=\"padding-top:15px;padding-bottom:15px;\"><div class=\"message-box-bg-image bg-fill fill\" ><\/div><div class=\"message-box-bg-overlay bg-fill fill\" style=\"background-color:rgb(27, 26, 70);\"><\/div><div class=\"container relative\"><div class=\"inner last-reset\">\n\n<div class=\"row\"  id=\"row-2008938213\">\n\n\n\t<div id=\"col-333089063\" class=\"col medium-8 small-12 large-8\"  >\n\t\t\t\t<div class=\"col-inner\"  >\n\t\t\t\n\t\t\t\n\n<h2>Keskustele talousasiantuntijamme kanssa<\/h2>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n\t<div id=\"col-1299319241\" class=\"col medium-4 small-12 large-4\"  >\n\t\t\t\t<div class=\"col-inner text-center\"  >\n\t\t\t\n\t\t\t\n\n<a href=\"https:\/\/grow.ee\/fi\/ota-meihin-yhteytta\/\" class=\"button alert\" style=\"border-radius:8px;\">\n\t\t<span>OTA YHTEYTT\u00c4 YHTEIS\u00d6\u00d6N<\/span>\n\t<\/a>\n\n\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n<\/div><\/div><\/div>\n\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\n\n<\/div>\n\n\n  \n    <div class=\"row large-columns-3 medium-columns-1 small-columns-1 slider row-slider slider-nav-reveal slider-nav-push\"  data-flickity-options='{&quot;imagesLoaded&quot;: true, &quot;groupCells&quot;: &quot;100%&quot;, &quot;dragThreshold&quot; : 5, &quot;cellAlign&quot;: &quot;left&quot;,&quot;wrapAround&quot;: true,&quot;prevNextButtons&quot;: true,&quot;percentPosition&quot;: true,&quot;pageDots&quot;: false, &quot;rightToLeft&quot;: false, &quot;autoPlay&quot; : false}' >\n\n  <div class=\"col post-item\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-normal box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56.25%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/fi\/millal-ettevote-vajab-enamat-kui-raamatupidamist\/\" class=\"plain\" aria-label=\"Milloin yritys tarvitsee muutakin kuin kirjanpitoa?\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"167\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus-300x167.png\" class=\"attachment-medium size-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus-300x167.png 300w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus-720x402.png 720w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus-768x429.png 768w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus-18x10.png 18w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/04\/Finantsjuhtimise-teenus.png 1376w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" >\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-large\">\n\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/fi\/millal-ettevote-vajab-enamat-kui-raamatupidamist\/\" class=\"plain\">Milloin yritys tarvitsee muutakin kuin kirjanpitoa?<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t<div class=\"post-meta is-small op-8\">20\/04\/2026<\/div>\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt\">\n\t\t\t\t\t\t4 merkki\u00e4 siit\u00e4, ett\u00e4 yrityksen taloushallinto kaipaa enemm\u00e4n ajattelua ja vahvuutta.\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><div class=\"col post-item\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-normal box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56.25%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/fi\/juhi-kaugtood-valismaalt\/\" class=\"plain\" aria-label=\"Hallitse et\u00e4ty\u00f6t\u00e4 ulkomailta \u2013 est\u00e4 pysyv\u00e4n ty\u00f6paikan syntyminen n\u00e4ill\u00e4 vinkeill\u00e4!\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"164\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-300x164.png\" class=\"attachment-medium size-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-300x164.png 300w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-720x393.png 720w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-768x419.png 768w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine-18x10.png 18w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/03\/Kaugtoona-juhtimine.png 1408w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" >\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-large\">\n\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/fi\/juhi-kaugtood-valismaalt\/\" class=\"plain\">Hallitse et\u00e4ty\u00f6t\u00e4 ulkomailta \u2013 est\u00e4 pysyv\u00e4n ty\u00f6paikan syntyminen n\u00e4ill\u00e4 vinkeill\u00e4!<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t<div class=\"post-meta is-small op-8\">27\/03\/2026<\/div>\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt\">\n\t\t\t\t\t\tEt\u00e4ty\u00f6 ulkomaiselle kuljettajalle ei ole vain mukavuutta \u2013 lue, miten ajaa fiksusti ja v\u00e4ltt\u00e4\u00e4 veroriskit.\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><div class=\"col post-item\" >\n\t\t\t<div class=\"col-inner\">\n\t\t\t\t<div class=\"box box-normal box-text-bottom box-blog-post has-hover\">\n            \t\t\t\t\t<div class=\"box-image\" >\n  \t\t\t\t\t\t<div class=\"image-cover\" style=\"padding-top:56.25%;\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/fi\/raagi-raamatupidajaga-valdi-lisakulusid\/\" class=\"plain\" aria-label=\"Keskustele kirjanpit\u00e4j\u00e4n kanssa \u2013 v\u00e4lt\u00e4 lis\u00e4kulut\">\n\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-300x169.jpg\" class=\"attachment-medium size-medium wp-post-image\" alt=\"\" srcset=\"https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-300x169.jpg 300w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-720x405.jpg 720w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-768x432.jpg 768w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-1536x864.jpg 1536w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-2048x1152.jpg 2048w, https:\/\/grow.ee\/wp-content\/uploads\/2026\/02\/Raamatupidaja-Grow-Finance-18x10.jpg 18w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>\t\t\t\t\t\t\t<\/a>\n  \t\t\t\t\t\t\t  \t\t\t\t\t\t\t  \t\t\t\t\t\t<\/div>\n  \t\t\t\t\t\t  \t\t\t\t\t<\/div>\n          \t\t\t\t\t<div class=\"box-text text-center\" >\n\t\t\t\t\t<div class=\"box-text-inner blog-post-inner\">\n\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t<h5 class=\"post-title is-large\">\n\t\t\t\t\t\t<a href=\"https:\/\/grow.ee\/fi\/raagi-raamatupidajaga-valdi-lisakulusid\/\" class=\"plain\">Keskustele kirjanpit\u00e4j\u00e4n kanssa \u2013 v\u00e4lt\u00e4 lis\u00e4kulut<\/a>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\t<div class=\"post-meta is-small op-8\">27\/02\/2026<\/div>\t\t\t\t\t<div class=\"is-divider\"><\/div>\n\t\t\t\t\t\t\t\t\t\t<p class=\"from_the_blog_excerpt\">\n\t\t\t\t\t\tVarhainen yhteydenotto kirjanpit\u00e4j\u00e4\u00e4n auttaa v\u00e4ltt\u00e4m\u00e4\u00e4n yll\u00e4tyksi\u00e4 ja l\u00f6yt\u00e4m\u00e4\u00e4n parempia ratkaisuja yrityksellesi.\t\t\t\t\t<\/p>\n\t\t\t\t\t                    \n\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Vuodesta 2025 voimaan tuleva tilintarkastus- ja tarkastuskynnysten korotus edellytt\u00e4\u00e4 yrityksilt\u00e4 ajoissa valmistautumista.<\/p>","protected":false},"author":24,"featured_media":14512,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-14509","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-raamatupidamine"],"_links":{"self":[{"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/posts\/14509","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/users\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/comments?post=14509"}],"version-history":[{"count":5,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/posts\/14509\/revisions"}],"predecessor-version":[{"id":14528,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/posts\/14509\/revisions\/14528"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/media\/14512"}],"wp:attachment":[{"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/media?parent=14509"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/categories?post=14509"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/grow.ee\/fi\/wp-json\/wp\/v2\/tags?post=14509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}