As of 2016, there has been changes in the quantitative criteria regarding the statutory financial audit. These changes shall be applicable for the publishing of the financial statements for year 2016 and they are as follows:
| Audit requirements | Old legislation | New legislation |
|---|---|---|
| Balance value of assets | 1 500 000 BGN | 2 000 000 BGN |
| Net income from sales | 2 500 000 BGN | 4 000 000 BGN |
| Average number of employees | 50 employees | 50 employees |
