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Kiểm toán khi cổ phần hóa doanh nghiệp

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  • Hỗ trợ trực tuyến

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  • Kiểm toán khi cổ phần hóa doanh nghiệp

  • Khi cổ phần hóa doanh nghiệp thì doanh nghiệp phải tiến hành kiểm toán, cụ thể:

  • Tuesday, 28 July 2015, 08:17:47 AM
  • - Căn cứ quyết định phê duyệt phương án sắp xếp, đổi mới doanh nghiệp đã được Thủ tướng Chính phủ phê duyệt, cơ quan quyết định cổ phần hóa doanh nghiệp gửi danh sách thông báo thời gian (lộ trình) thực hiện cổ phần hóa các doanh nghiệp đến cơ quan Kiểm toán Nhà nước để cơ quan Kiểm toán Nhà nước có chương trình, kế hoạch kiểm toán kết quả xác định giá trị doanh nghiệp của tổ chức tư vấn định giá và xử lý các vấn đề tài chính trước khi chính thức công bố giá trị doanh nghiệp cổ phần hóa.

    - Sau khi tổ chức tư vấn định giá đã hoàn thiện hồ sơ kết quả xác định giá trị doanh nghiệp theo quy định, cơ quan quyết định cổ phần hóa có văn bản gửi cơ quan Kiểm toán Nhà nước kèm theo hồ sơ xác định giá trị doanh nghiệp cổ phần hóa để cơ quan Kiểm toán nhà nước thực hiện kiểm toán kết quả xác định giá trị doanh nghiệp của tổ chức tư vấn định giá.

    -Ban chỉ đạo cổ phần hóa, doanh nghiệp cổ phần hóa và tổ chức tư vấn định giá có trách nhiệm cung cấp tài liệu và giải trình các nội dung có liên quan đến việc xử lý tài chính, xác định giá trị doanh nghiệp của tổ chức định giá theo yêu cầu của Kiểm toán nhà nước.

    - Trong thời gian 15 ngày kể từ ngày nhận được đề nghị của cơ quan có thẩm quyền quyết định giá trị doanh nghiệp cổ phần hóa, cơ quan Kiểm toán Nhà nước có trách nhiệm tổ chức thực hiện kiểm toán kết quả tư vấn định giá và xử lý tài chính doanh nghiệp cổ phần hóa. Thời gian hoàn thành, công bố kết quả kiểm toán không quá 60 ngày kể từ ngày tiến hành kiểm toán. Kiểm toán Nhà nước chịu trách nhiệm về kết quả kiểm toán theo quy định của pháp luật.

    Trường hợp phải kéo dài thời gian kiểm toán kết quả xác định giá trị doanh nghiệp của tổ chức tư vấn định giá theo quy định thì cơ quan Kiểm toán Nhà nước có văn bản gửi cơ quan có thẩm quyền quyết định công bố giá trị doanh nghiệp để phối hợp xử lý đảm bảo thời gian công bố giá trị doanh nghiệp theo quy định.

    - Trên cơ sở kết quả xác định giá trị doanh nghiệp để cổ phần hóa đã được cơ quan tư vấn xác định và ý kiến của cơ quan có thẩm quyền quyết định giá trị doanh nghiệp, Kiểm toán Nhà nước thực hiện kiểm toán kết quả định giá doanh nghiệp và xử lý các vấn đề về tài chính trước khi định giá đối với các doanh nghiệp sau:

    + Công ty mẹ thuộc Tập đoàn kinh tế nhà nước.

    + Công ty mẹ thuộc Tổng công ty nhà nước và các công ty trách nhiệm hữu hạn một thành viên khác khi có yêu cầu của Thủ tướng Chính phủ.

    VĂN PHÒNG LUẬT SƯ DOANH GIA

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    Tại Hà Nội: Số 43/2 Ngọc Thụy, P. Ngọc Thụy, Q. Long Biên;

    Tại TPHCM: Số 66 Lý Tự Trọng, phường Bến Thành, Quận 1;

    Tại Hải Phòng: Số 3/2B, ngõ 41 Thư Trung, P. Đằng Lâm. Quận Hải An;

    Liên kết:  Luật sư bào chữa, tư vấn pháp luật

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  • Phá sản DN

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