Due Diligence в Узбекистане: Аудит для инвесторов

Audit for foreign entrepreneurs and investors

Независимая проверка бизнеса (Due Diligence) для иностранных владельцев. Отчеты на понятном языке. Выявляем скрытые риски, воровство и налоговые дыры.

+998 (99) 140 3030

Why choose us?

5 unique advantages.

Reputation above all.

Business Audit…

…Today has been in the Uzbekistan market for 20+ years. We work carefully, by standards, and with real responsibility for the result.

You receive a clear report and a properly prepared audit opinion — without unnecessary formalities or missed deadlines.

A strong, experienced team.

We have 30+ years…

…of combined experience in audit, taxes, and accounting. Our team includes auditors, accountants, lawyers, and HR specialists.

We know where it usually “hurts” and find risks before they become a problem.

A guarantee of full confidentiality.

All information…

…for your business — strictly within the project. We work under contract, limit access to data, and do not share it with third parties.

We are independent and act only in the client’s interests — without outside influence and without “extra” participants.

Support, help, and guidance.

We don’t disappear…

…after the documents are submitted. We help implement recommendations, answer questions, and support you until tasks are closed.

If needed, we can add accounting outsourcing so your records stay in order on an ongoing basis.

Loyalty.

We are for long-term…

…a long-term relationship, not a “one-time service”. We explain in simple terms, offer the optimal work format, and transparent pricing.

If necessary, we can agree on phased delivery, a discount, or installments — so the solution is affordable.

Trusted by

All Our Clients

Prices and Plans

Voluntary and mandatory audit of financial statements

Audit in accordance with “NSBU”

from 1.5 million

UZS/month

Voluntary…

…audit for management.
• Mandatory audit for the Tax Authorities / Government bodies
• Audit inspection with support during restoration
• Audit to identify the cause of losses
• Audit in a special format for a tender
• Audit of financial statements
• Audit for Investors / Buyers
• Audit during company liquidation
• Support during a desk (cameral) audit
• Full indefinite responsibility
• Insurance policy — a guarantee for the Customer.

Audit in accordance with “IFRS”

from UZS 20 million

Depending on scope of work

International audit…

…accounting record-keeping standards.
• Audit under IFRS standards
• Audit for international organizations
• Audit of “accounting maintained under IFRS”
• Audit for International Audit Organizations
• Transformation of accounting from “NSBU” to “IFRS”
• Audit for “JSC” under IFRS standards
• Audit + consolidated financial statements
• Assistance with accounting in accordance with IFRS

Audit for residents of IT/Cyber park

from 2 million

Convenient installment plan and favorable terms

Audit inspection…

…and a report in an official format
• Fair pricing according to the scope of work
• Consultation on the new IT Park rules
• Audit with advice and consultations
• Support until the report is accepted
• Responsibility for the report after approval
• Resolution of arising issues
• Annual work with more than 200 residents

200+ IT park residents choose us

Technical Audit

from 5 million

Free specialist site visit

Inspection of the condition…

...equipment
• Analysis of current processes
• Risk assessment
• Identifying opportunities for optimization
• Audit of technical and production documentation
• Audit of the condition of the building / warehouse
• Fire safety audit
• Control measurement (as-built measurement) of the building
• Audit for optimization and cost savings

Construction Audit

from 5 million

Free specialist site visit

Reconciliation of accounting…

…accounting data with actual costs used in construction
• Verification and substantiation of unfinished construction works / services
• Movement of inventory and materials (TMC)
• Verification and analysis of estimates/budgets
• Correct transfer of work from the contractor to the subcontractor
• Verification of incoming funds, identification of discrepancies
• Confirmation of performance or non-performance of obligations
• Specific services according to the customer’s technical specification (TOR)

Audit by профильных specialists

Negotiated

Depending on the scope and complexity of work

Legal audit…

…HR audit
• Management audit
• Internal audit
• Inventory count
• Development of accounting policy
• Development of pricing policy
• Tax audit
• External management of the organization
• Audit during the sale of assets

Main Advantages for Investors

Key benefits, terms, and support tools for investors in Uzbekistan

SEZs and IT parks — benefits and accelerated registration

Favorable conditions for launching a business under special regimes.

• Corporate income tax — exemption for up to 10 years
• VAT — exemption for up to 7 years
• Property and land tax benefits
• Exemption from customs duties

Additional regional and sector preferences

Lower tax burden if conditions are met.

• Reduction of land, property, and water taxes
• Taxation coefficient down to 0,1 for enterprises with FDI (subject to compliance with requirements)
• Expanded support measures for priority sectors (incl. agro)

IT-Park Uzbekistan — support for tech startups

A regime for IT companies and startups with long-term benefits.

• Exemption from key taxes and duties until 2040
• “Zero Risk” program: office/rent/installments, technical equipment
• Salary compensation (benchmark 5–15%)
IT Park Ventures — $10 million fund

Investment law — residency and visa benefits

Major investors can obtain a long-term residence permit.

• Investments over $3 million → residence permit for up to 10 years
• We will help with preparation and end-to-end support of the process

Green Energy and Mining Industry

Separate incentives for “green” projects and mining.

• 50% reduction of corporate and property taxes (for 3 years) for “green” energy (valid until 1 September 2025)
• For mining — relaxations and exemption from duties on equipment/materials

Privatization and Access to International Markets

The market is opening up, creating new windows for investors.

• UzNIF: management by Franklin Templeton
• Planned IPO of assets of about $1,7 billion (benchmark: early 2026)
• Eurobonds of about $1,5 billion + growth of the fintech sector

Frequently Asked Questions (FAQ)

Does your organization have all the required permits and certificates?

Yes. Business Audit Today LLC holds all the necessary licenses and certificates to conduct audit activities, issued by the Ministry of Finance of the Republic of Uzbekistan and the Chamber of Auditors. Our audit opinion is an official document with full legal force for tax authorities, banks and other regulators. Our lead auditor, Sh.M. Alaviddinov, is one of the most respected and authoritative auditors in Uzbekistan and holds a permanent auditor’s certificate.

How does your audit differ from the “Big Four” (Big4)?

We offer the same high standard of quality and independence, but with two key advantages:

1. Deep local expertise: We are practitioners who work every day with the tax and currency legislation of the Republic of Uzbekistan. We know not only the “theory”, but also how the law is applied in practice.

2. Flexibility and pricing: Our structure allows us to be more flexible and to offer services of the required quality at a more competitive price than global giants.

How will the audit be conducted? Do we need to stop the work of the office?

No, we work with minimal distraction for your team. The process consists of 3 stages:

— Planning: We request from your accountant remote access to the 1C database and primary documents (mainly scanned copies).
— Fieldwork (Verification stage): Our auditors analyse the data. Around 90% of the work is carried out in our office. We may need 1–2 days at your premises for inventory counts or confirmation of key assets.
— Reporting: We prepare the audit opinion and a detailed report for management, after which we hold a final meeting (which can be online) to discuss the results.

Can you perform an audit under IFRS, or only under local standards (NAS)?

We perform audits in accordance with both the National Accounting Standards (NAS) of Uzbekistan and also provide services for transforming financial statements to IFRS. If your head office requires reports under international standards, we will prepare them in the language you need.

How do you guarantee confidentiality?

This is the foundation of our profession.
— Legally: We sign a Non-Disclosure Agreement (NDA) with you before any work begins.
— Professionally: We are bound by the concept of “audit confidentiality”, which is protected by law.
— Technically: All data is transmitted via secure channels and stored on internal servers.

I suspect fraud by local employees. Can you check this?

Yes. We are one of the three audit firms that specialise directly in audit opinions for investigators, prosecutors and judges.

In addition to a standard audit, we can carry out an audit on a “special matter”. This is a financial investigation aimed specifically at identifying fraud, misuse of funds or asset stripping. We will provide you with a confidential report with an evidence base. If necessary, we communicate directly with lawyers and investigators and defend our report in court.

Submit a Request

A fair price tailored to your situation and preferences.

+998 (99) 140 3030

Our contacts

Office location

Due Diligence в Узбекистане: Аудит для инвесторов

Audit for foreign entrepreneurs and investors

Submit a request for a free consultation

Why choose us?

Reputation above all.

A strong, experienced team.

A guarantee of full confidentiality.

Support, help, and guidance.

Loyalty.

Trusted by

Prices and Plans

Audit in accordance with “NSBU”

from 1.5 million

Submit a request

Audit in accordance with “IFRS”

from UZS 20 million

Submit a request

Audit for residents of IT/Cyber park

from 2 million

Submit a request

200+ IT park residents choose us

Technical Audit

from 5 million

Submit a request

Construction Audit

from 5 million

Submit a request

Audit by профильных specialists

Negotiated

Submit a request

Main Advantages for Investors

SEZs and IT parks — benefits and accelerated registration

Favorable conditions for launching a business under special regimes.

Additional regional and sector preferences

Lower tax burden if conditions are met.

IT-Park Uzbekistan — support for tech startups

A regime for IT companies and startups with long-term benefits.

Investment law — residency and visa benefits

Major investors can obtain a long-term residence permit.

Green Energy and Mining Industry

Separate incentives for “green” projects and mining.

Privatization and Access to International Markets

The market is opening up, creating new windows for investors.

Submit a request for a free consultation

+998(99) 140 3030

Frequently Asked Questions (FAQ)

Does your organization have all the required permits and certificates?

How does your audit differ from the “Big Four” (Big4)?

How will the audit be conducted? Do we need to stop the work of the office?

Can you perform an audit under IFRS, or only under local standards (NAS)?

How do you guarantee confidentiality?

I suspect fraud by local employees. Can you check this?

Submit a Request