juris.hq
ComplianceUpdated 30.08.2026

Does an Uzbek LLC need an audit?

Short answer

Not routinely under the LLC law — an audit happens when the shareholders order one.

On decisionThe general meeting orders it — choosing the audit organisation and capping its fee is the meeting’s exclusive power (LLC Law, Arts. 31, 53 — lex.uz ↗)
On demandAny shareholder can force one — at their own expense, reimbursable by the company if the meeting so decides (LLC Law, Art. 53 — lex.uz ↗)
RequiredSome operations require audited accounts — capitalising retained profit rests on the prior year’s statements confirmed by external audit (LLC Law, Art. 18 — lex.uz ↗)
InternalThe heavy machinery is for state companies — a revision commission only where the charter creates one; an internal audit service only at 50%+ state ownership and large assets (LLC Law, Arts. 51–52 — lex.uz ↗)
What the law provides

The LLC law makes no annual audit routine for a private company: an external audit is engaged on the general meeting’s decision, any single shareholder may commission one at their own cost, and where a revision commission exists — it is optional, created by charter — it must check the annual report before the meeting approves it. The internal audit service is mandatory only for companies with half state ownership and assets above a hundred thousand BCV. (LLC Law, Arts. 51–53 — lex.uz ↗)

Mandatory-audit thresholds by size or sector live in the audit legislation, outside this law — and specific operations import the requirement anyway: increasing the capital from the company’s own property, retained profit included, is only possible on audited prior-year accounts. (LLC Law, Art. 18 — lex.uz ↗)

This calendar can be owned for you

Accounting keeps the books and makes every filing on time, with monthly reports in English.

See accounting

Part of the answer bank — 195 questions, each cited to the article it rests on.