Akkredit Könyvvizsgáló és Adótanácsadó Kft.

Organizations managing public funds operate within a specific accounting, budgeting, and control environment. In public-sector accounting, the proper presentation of assets and financial position is just as important as the monitoring of budget appropriations and their implementation. The regulatory framework includes, among other rules, the government decree on public-sector accounting and the implementing provisions of the Act on Public Finances. Within the auditing profession, public-sector audit is a specialized field subject to a separate qualification issued by the Hungarian Chamber of Auditors.

Depending on the nature of the engagement, the audit may cover the data presented in the financial statements, budget appropriations and their implementation, commitments, receivables and liabilities, assets and related records, as well as the associated financial and accounting processes. Particular emphasis is placed on the consistency of data, proper documentation, and the consistent application of the relevant regulations. Due to the specific nature of managing public funds, professional independence and an appropriate depth of audit procedures are especially important in this area.

Akkredit Kft. holds the required public-sector qualification and has practical experience in this field; Dr. András Varga’s professional credentials also include a public-sector audit qualification. Our aim is for the outcome of the audit to serve not only formal compliance requirements, but also to clearly highlight financial, accounting, and control issues that may be relevant to the organization’s management or its supervising body.