In fact, you can collect all the existing materials as much as possible during the pre-trial, so you don't need to collect duplicate materials during the annual review, and you can sort out and review the provided materials in advance.

many substantive procedures can be started during the pre-trial. if the pre-trial starts in November, the procedures and papers of the first ten months can be audited first, and then only the data of the last two months need to be audited during the annual review.

annual review: refers to the annual audit, which is a review of the financial and tax situation of an enterprise within the company or the tax bureau for one year, and needs to be completed by an accountant or tax agency.

generally, enterprises need firm audit under the following five circumstances (but not limited to):

1. When submitting to investors, creditors and the government

1. Bidding needs report audit

2. Bank loans need report audit

3. Applying for innovation funds needs report audit

4. Investment and financing need audit

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1. Industries that need audit reports for industrial and commercial annual inspection:

(1) foreign-invested enterprises

(2) joint stock companies

(3) one-person limited liability companies (that is, wholly-owned natural person enterprises or private limited liability companies);

(4) companies engaged in finance, securities and futures;

(5) enterprises with long-term debts or losses

(6) companies engaged in insurance, venture capital, capital verification, evaluation, guarantee, real estate brokerage, entry-exit agency, labor agency for overseas assignment and enterprise registration agency;

(7) companies whose registered capital has not been paid in full by installment;

(8) companies that have the illegal acts of falsely reporting their registered capital, making false capital contributions or withdrawing their capital contributions.

the annual report audit report submitted by the above-mentioned enterprises shall be inspected from March 1st to June 3th of the following year, and the enterprise shall complete the audit after the end of last year and before the annual inspection.

2. Audit reports are required for the annual review of industry qualifications:

(1) March-May of the following year in the legal profession

(2) annual review of private non-enterprise units

(3) annual review of animation enterprises

(4) annual review of software enterprises

3. When the enterprise has major economic behaviors

1. Bankruptcy and liquidation audit < Engineering audit and due diligence

IV. Industry qualification audit

1. Identification and review of high-tech enterprises (3-year report+special project)

2. Qualification upgrade

3. Identification and review of animation enterprises

5. Internal merger and summary include group parent company and head office company.