Global and listed company audits

• International Standards on Auditing
• Auditing standards generally accepted in the United States (US GAAS)
• US Public Company Accounting Oversight Board (PCAOB) auditing standardsWe use a consistent global audit methodology to perform our clients' audit work, taking account of specific local requirements.

According to 360 Resolution issued by the Georgian Government, RSM Georgia is listed among the audit firms, which  are entitled to conduct mandatory audits and investment confirmation.

According to the regulation №134/01 issued by the National Bank of Georgia, RSM Georgia is elligable to conduct audit of commercial banks, insurance companies, microfinance organizations and large-size joint stock companies in Georgia.

RSM is a member of the Forum of Firms, for which the membership obligations are to:

• Maintain quality control standards in accordance with the International Standard on Quality Control (ISQC 1) issued by the IAASB in addition to relevant national quality control standards
• Conduct, to the extent not prohibited by national regulation, regular globally-coordinated internal quality assurance reviews
• Have policies and methodologies for the conduct of transnational audits that are based, to the extent practicable, on the International Standards on Auditing (ISAs) issued by the IAASB
• Have policies and methodologies that conform to the IESBA Code of Ethics for Professional Accountants and national codes of ethics.

Globally, our audit teams are coordinated or assisted by our Global Engagement Leaders, whose role it is to ensure the seamless delivery of high quality audit services to our global clients.

RSM Georgia has extensive experience with the audits of local and international businesses, including private and listed companies, and subsidiaries of multinational companies registered in Georgia in various industry sectors such as real estate, manufacturing, retail, energy, accommodation and hospitality, engineering and construction, publishing, services, advertising.