Accounts Services

 

Statutory Inspectors (Auditors)


The law requires the election, by the shareholders, of a statutory inspector and alternate inspector once a year at the ordinary general meeting. The election of more than one inspector and alternate inspector is optional. In general, the function of the inspector is to serve as a watchdog over shareholders and third parties interests and he may be prosecuted criminally for violation of his duties. Certain categories of persons such as criminals, the directors and their relatives, and persons doing business with the company are disqualified from serving in this post. Among other things, the inspector is required to submit a report of the ordinary general meeting each year.


Books of Account


Both the public and private joint stock companies are required to maintain in the Persian language the journal, ledger, inventory and copy book of merchants. These books serve as the basis for determining the company’s tax liability and failure to keep them strictly in accordance with the legal requirements may result in the tax authorities making their own determination of what the company’s tax liability should be.

Iran Office

No.8 Separ ave, Shahidi Str, Haghani highway, Jahan koodak, Tehran ,Iran

 00982122785834

 info[@]inovideco.com

Austria Office

 No18, Fleishmark 10 10. Wien, Austria

 004319391321111

info@samlawfirm.ir

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