哪些企业进行年检要提供审计报告？

哪些企业进行年检要提供审计报告？

下列企业申报年检时需填报审计报告信息：

1. 一人有限责任公司、上市股份有限公司和从事金融、securities、期货的公司；
2. 从事保险、创业投资、出入境中介、外派劳务中介的公司；
3. 注册资本实行分期缴付未全额缴足的公司；
4. 三年内有虚报注册资本、虚假出资、抽逃出资违法行为的公司。

上述企业的审计报告须由出具审计报告的会计师事务所上传深圳市注册会计师协会备案。

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