About Company

Audit and Tax Consulting

Audit and Tax Consulting

Audit and tax consulting services are aimed at increasing business efficiency. UKey does not limit itself to just audits. Our experts help clients see and minimize risks, identify causes of the problems that impede business development, and find new opportunities for your business growth.
List of Audit Services 
UKey audit and consulting department provides the following services:

o   mandatory and voluntary audit;

o   preparation for tax audit;

o   planning document flow;

o   tax and accounting consulting;

o   tax audit;

o   setting up tax accounting;

o   development of accounting policies;

o   support of inventory reconciliation;

o   analysis of financial and economic activities;

o   transformation of IFRS;

o   tax planning;

o   due diligence;

o   representation and defense in arbitration courts in case of tax disputes;

o   support in case of tax disputes.


Advantages of Working with UKey-Audit 
Our main values are a responsible attitude towards clients and professionalism of consultants, high quality of services and fulfillment of assumed obligations.
SRO Membership
UKey-Audit is a member of the self-regulatory organization of auditors – the Non-Profit Partnership "Auditors Association Commonwealth" (certificate No. 7231 dated August 24, 2015). UKey-Audit is included in the Register of Auditors and Auditing Organizations under the main registration number 11506036983. 
Scrupulous Approach to Solving Customer Problems
In UKey-Audit, we adhere to the principle: "Details are not simply important, they are everything." Attention to detail and deep research of each case is our secret to successful consulting. It helps us solve extremely complex problems and provide top-level services.
Responsible Approach to Problem Solving
All UKey-Audit consultants are masters of their trade. Each client gets a personal consultant; if necessary, we involve additional specialist and experts. We take full responsibility for all our actions and recommendations. Prior to starting a case, we undertake non-disclosure obligations. Maintaining confidentiality of information received from clients is very important to us.
Business Relationships Built on Personal Trust
UKey-Audi has built its reputation based on full dedication and sincere passion for each project. Our clients trust us with their most challenging tasks, and we see that as a sign of recognition not only of our professional competencies, but also our personal qualities.


Company Details

Full name:

Limited Liability Company "UKey-Audit"

Short name:

UKey-Audit LLC

Legal form:

Limited Liability Company (LLC)


614000, Russia, Perm, Sovetskaya Street, 67, offices 22, 23


+7 342 218 12 98


info@UKey.bizkunitsina@UKey.biz; pavlova@UKey.biz; kosterin@UKey.biz; mamontova@UKey.biz


Information on the Right to Provide Audit Services

UKey-Audit LLC is a member of the self-regulatory organization "Auditors Association Commonwealth", registration date: August 24, 2015.


Organizational Structure

UKey-Audit LLC is governed solely by its General Director, Evgeny Yuzhaninov.


Associated Entities

UKey-Audit LLC does not have branches, representative offices or subsidiaries.

UKey-Audit LLC is not a member of any Russian or international groups of audit organizations.

100% of the authorized (share) capital of UKey-Audit LLC belongs to its General Director and auditor Evgeny Yuzhaninov.

The only beneficial owner of UKey-Audit LLC is Evgeny Yuzhaninov, who permanently resides in Russia.


Compliance with the requirements of professional ethics and independence established by the Federal Law of December 30, 2008 No. 307-FZ "On Auditing Activities", as well as the Code of Professional Ethics of Auditors and the rules of independence of auditors and audit organizations

Company's statement of compliance with the requirements of professional ethics and independence established in Article 8 of the Federal Law of December 30, 2008 No. 307-FZ "On Auditing Activities"

UKey-Audit management declares that the audit organization is taking measures to ensure the independence of its auditors, as well as compliance with professional ethics requirements established in Article 8 of the Federal Law of December 30, 2008 No. 307-FZ "On Auditing Activities", which includes:

– personal independence of employees;

– employee training on independence issues and confirmation of their independence;

– identifying threats to independence, taking measures to reduce them to an acceptable level and eliminate the risk of further violations.

Verification of compliance with the independence requirements and documentation of test results are carried out prior to starting work with a new client, while continuing cooperation with existing clients, during the implementation of audit assignments, quality control of audit services provided, quality review, monitoring (inspection) of completed audit assignments.

Description of the remuneration system for the management of the audit organization, audit managers, including factors influencing the amount of their remuneration

The remuneration system for the management of the audit organization and audit managers is established by employment contracts and includes official salaries and performance bonuses.

Actions taken to ensure rotation of audit managers

In accordance with the internal standards of UKey-Audit LLC, there is a procedure in place to ensure the change of audit managers supervising the audit of the financial statements of the same socially critical business entities at least once every 7 years.

Information on control (supervision) over the activities of the audit organization

Management statement on the existence of an effective internal control system, its compliance with International Quality Control Standard 1 "Quality control in audit organizations conducting audits and reviews of financial statements, as well as performing other assurance and related engagements" indicates the main elements of this system:

UKey-Audit management declares that the company has established and effectively operates an internal quality control system to provide reasonable assurance that UKey-Audit LLC and its employees comply with professional standards and applicable legal and regulatory requirements, and that the opinions issued by the audit firm or audit principals are appropriate in the circumstances.

The quality control system of UKey-Audit LLC includes policies and procedures for each of the following elements:

– responsibility of the management to ensure the quality of services provided;

– ethical requirements;

– accepting new clients and continuing cooperation;

– HR activities;

– task execution;

– monitoring.

The policies and procedures for internal quality control of UKey-Audit LLC are established in the internal regulations "Rules for internal quality control in UKey-Audit LLC". They provide uniform requirements for the quality control system in the audit organization, apply to all tasks related to audit activities and are mandatory for all employees of the audit organization.

Information on external audits of the activities of the audit organization conducted during the three years immediately preceding the year in which the information is disclosed, indicating the control (supervisory) body that conducted the audits and the year of the audits

In 2021, UKey-Audit LLC passed a scheduled external audit carried out by the Federal Inspectorate for Nizhny Novgorod Region.

Disciplinary and other measures taken against the audit organization during the year in which the information is disclosed and the year preceding it 

In 2021, based on the results of the external audit, disciplinary measures were taken against UKey-Audit LLC in the form of suspension of its membership in the SRO for a period of 60 calendar days.

At the moment, there are no disciplinary or other measures taken against UKey-Audit LLC.

Information about the auditors working in the audit organization under an employment contract

The number of auditors working full-time at UKey-Audit LLC is 5 people, 1 person works part-time. The share of auditors working part-time is 1/6 of the total number of auditors working under an employment contract.

The number of auditors who have an auditor qualification certificate issued by a self-regulatory organization of auditors in accordance with Article 11 of Federal Law No. 307-FZ "On Auditing Activities" is 4 people. 

The management of UKey-Audit LLC declares that all auditors of UKey-Audit LLC undergo annual training in advanced training programs approved by the self-regulatory organization of auditors, in accordance with the requirements established by Part 9 of Article 11 of Federal Law No. 307-FZ "On Auditing Activities".

Information about the audited entities and the amount of revenue from the services provided by the organization

During 2021, audit services were not provided to socially critical organizations.

The amount of revenue from the provision of audit services and other services related to audit activities in 2021 amounted to 15,192 thousand rubles, including:

the provision of audit services – 9,503 thousand rubles;

the provision of other services related to auditing activities – 5,689 thousand rubles, including the provision of such services to socially critical organizations – 195 thousand rubles.

The amount of revenue from the provision of audit services and other services related to audit activities in 2022 is shown in the table below:



Item #

Amount (thousand rubles)

Volume of services (excluding VAT and similar mandatory payments) – total (sum of lines 05 - 09)






mandatory audit

voluntary audit



audit-related services



other services related to auditing activities



including services provided to organizations that were audited



From line 04 – the volume of services for auditing financial statements of socially critical organizations – Total



Revenue from the provision of audit services and other services related to audit activities – Total



At the end of 2022, UKey-Audit ranked 83rd among the top 100 largest audit organizations in Russia (according to RAEX rating agency). 


Within this rating, UKey was also rated in two sub-categories:

o   UKey-Audit ranked 30th in terms of revenue from tax consulting;

o   UKey-Audit ranked 42nd in terms of revenue from financial consulting.

Division Services