Checked against the official source:
There is no single price list for audits, and that is not a trick: the fee is determined by the hours required, which in turn depend on the volume of transactions and the state of a particular company's accounting.
That is why the price is quoted after a preliminary assessment — and, in good practice, fixed in the contract rather than adjusted as the work goes on.
What the contract fixes
- audit services are provided only under a contract (Art. 31 of Law ZRU-677 on Audit Activity);
- the client of a voluntary audit determines its focus and scope and must pay for the services on time (Art. 38);
- the price depends on scope and complexity: number of transactions, areas, branches, whether IFRS is involved, and the state of the accounting.
What affects the cost
- Volume of transactions in the period audited
- Number of legal entities, if a group is audited
- State of the accounting and availability of prepared documents
- Industry specifics — construction and manufacturing take more work than trading
- Reporting standards: auditing IFRS financial statements involves more work
- Branches and separate divisions
Why a preliminary assessment is essential
Without it, two equally bad outcomes are possible: the price is quoted "with a margin" and the company overpays, or it is quoted too low and the scope turns out to be larger during the work. The assessment takes little time and protects both sides.
What price dumping tells you
Standards define the minimum procedures needed for a well-founded opinion. A price well below the market means that this scope will not be performed. Formally, an audit report will be issued, but the risk that the audit misses a material misstatement falls on the company.
Find out the cost for your company
We will carry out a preliminary assessment and quote a fixed price before the contract is signed.
Go to the Statutory Audit serviceFrequently asked questions
Can the price go up during the audit?
In our practice the fee is fixed in the contract following the preliminary assessment. It may be revised only if the scope changes significantly — for example, if previously unaudited areas come to light or legal entities are added.
Is the audit cheaper in the second year?
As a rule, yes: part of the work on understanding the business and the accounting policy has already been done, and planning takes less time.
What does the cost of an audit depend on?
On the scope and complexity of the audit: turnover and number of transactions, areas and branches, the need for IFRS and the state of the accounting; the scope is fixed by the contract (Art. 31, 38 of ZRU-677).
See also
- Audit Firms in Uzbekistan: International Networks and Local Firms
- Audit documentation
- Audit Terms: A Short Glossary
- Confirmation Requests in an Audit: Why They Matter and How to Respond
- Websites for Accountants: Which Resources You Actually Need
- Minimum Wage in Uzbekistan: UZS 1,360,000 from 1 September 2026
Book a meeting with a Leader Audit partner
Your first consultation is free. Get an expert assessment of your business risks.
