Auditing Organizations as Subjects of Financial Law

The paper presents a comprehensive study of the elements of the financial legal personality of audit organizations. The study highlights that the participation of audit organizations in social relations of a financial and legal nature determines their dual financial legal personality, arising from the combination of public and private interests. The author emphasizes that the public, financial-law character of the relations formed in the course of audit organizations’ activities should be defined in accordance with their purpose and functional role. Depending on the scope of legal personality, audit organizations should be classified into audit firms per se, audit firms providing services to public interest entities, and audit firms operating in the financial market. The author concludes that the activities of audit organizations are inherently financial and legal in nature, and that the public elements underlying their legal personality justify classifying these entities as subjects of financial law.

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