Planning & risk assessment
Scope, timing and responsibilities are agreed up front. We understand the business and identify the risks that matter for the audit opinion.
According to the Cyprus Companies Law and the Cyprus tax laws, every company incorporated in the Republic of Cyprus is obliged to submit annually to the Registrar of Companies and the Cyprus Tax Department its audited financial statements.

A.T.N. & PARTNERS’ audit department, through its experienced and qualified auditors, is able to assist in the preparation and presentation of audited financial information to the shareholders of companies and to the authorities.
The firm is committed to providing a comprehensive service, designed to enhance the efficiency and profitability of its clients’ operations. It works closely with clients and throughout the process keeps them informed of its findings. For its international clients, the firm is able to deliver a service specifically tailored to the requirements of both international and local regulations.
Seven engagement types, delivered by the same partner-led team — from statutory filings through to ESG readiness.
Statutory audit for companies incorporated in Cyprus, in line with the Cyprus Companies Law and the Cyprus tax laws.
IFRS audit for companies in Cyprus and other jurisdictions, including group reporting packages for cross-border parents.
Preparation of financial statements and consolidated financial statements in accordance with International Financial Reporting Standards (IFRS).
Internal audit and internal control audit, performed by the same qualified team that engages with management throughout the cycle.
Advice on the design, documentation and ongoing improvement of internal control systems across finance, operations and IT.
Tailored engagements covering agreed-upon procedures and specific reporting requirements for a defined audience.
Support with ESG and sustainability reporting — readiness assessments, data assurance and alignment with emerging EU disclosure requirements.
Scope, timing and responsibilities are agreed up front. We understand the business and identify the risks that matter for the audit opinion.
Hands-on testing of balances, transactions and controls — performed by the same qualified team from one engagement to the next.
Audit findings are documented and the report is issued in line with the agreed timetable, in plain language management can act on.
Direct partner contact throughout the cycle, with clients kept informed of findings as the work progresses.
Private and public companies registered under the Cyprus Companies Law with a statutory audit obligation to the Registrar and the Tax Department.
Cyprus subsidiaries and holding companies of cross-border groups that require IFRS-compliant reporting and group-auditor coordination.
Substance-based holding, finance and investment vehicles that need audited accounts for banks, regulators, shareholders and tax authorities.
Funds, fiduciaries and licensed entities requiring agreed-upon procedures, regulatory reporting or audits for a defined purpose.
Tell us briefly about your company, reporting framework and timeline. A partner will reply within one business day with a clear scope, fee proposal and the named team that will run the engagement.
For financial reporting standards and Cyprus professional guidance, consult the IFRS Foundation and ICPAC. These sources provide general context; contact our team for advice on your circumstances.