Where do you fill in that an accountant has helped prepare the annual report?

In the declaration, you must also indicate whether an accounting consultant has assisted with the annual report or whether the annual report has been prepared with the assistance of another contractor who is an expert in the field of accounting. This is done under Year-end closing - Tax calculation - Tax return INK2 - Other information and will be transferred to the tax form INK2S. A contractor is someone who is not employed by the company and who has performed services for a fee. I e an accounting consultant or accountant. If the company has consulted or received assistance in a single issue, the contractor is not considered to have assisted the company with the annual report. If so, select the checkbox for Assisted by contractor (i.e. accounting consultant) when preparing the annual report. Note that the information only refers to the annual report and not the declaration.

If the annual report has been reviewed by an auditor or have been audited, this should also be indicated in the declaration, on form INK2S, by ticking the The annual report has been subject to audit option. This refers to an audit of an auditor that has been performed in accordance with law.

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