Documents Needed for Your 2025 Year End Audit
As part of the audit and balance sheet work for the 31 December 2025 accounting period, Dağlı Denetim asks clients to prepare a set of information and documents. We have organised the list below so you can close your year end quickly and smoothly.
| Summary | Detail |
|---|---|
| Accounting period | 31 December 2025 |
| Submission deadline | 25 January 2026 |
| How to submit | In person at our office or electronically; bank movements in Excel format |
Cash, cheques and receivables
- Cash on hand at the period end
- Cheques received (101 accounts): those held in portfolio and those given to the bank for collection, split by TL, USD, Euro and STG
- Receivables from customers: the TL total of TL and foreign currency balances, including protested and doubtful receivables
- Post dated cheques: TL, USD, Euro and STG
Payables
- Domestic supplier payables: unpaid balances on credit purchases within the TRNC, and payables to related parties
- Foreign supplier payables: a name by name breakdown in separate TL, USD, Euro and STG lists
Inventory
- Period end inventory totals, listed separately by VAT rate: 5 percent, 10 percent, 16 percent and 20 percent
Banking and collections
- Bank balances and bank statements, preferably in Excel format
- POS device withdrawals: monthly amounts during the year, by CARDPLUS and other banks
Director and partners
- Director credit card withdrawals: monthly, by bank
- Any loans taken by the director: with the amount if applicable
- Partner current account: date, name and amount
- Business advances received and paid: TL, USD, STG and Euro
- Contracts: with date, party and balance
Fixed assets
- Vehicle list: purchase date, plate number and vehicle value
- Real estate list: purchase date, title deed number and value
Foreign invoices
- Invoices issued by free zone companies: date, invoice number, amount, currency and paid or unpaid status
- Invoices issued by suppliers: with the same details
Questions
If you would like the list tailored to your company or have a question about any item, our team is happy to help. You may also read our North Cyprus Corporate Tax Guide for your year end tax obligations.
Sending complete documents on time helps us finish your 2025 close smoothly, together.