Lists of organizations that required to be audited

1. All public company listed on the Foreign and Domestic Stock Exchange
2. Company requesting to register on foreign and domestic stock exchanges
3. Bank, Non-Bank financial institution, Professional insurance intermediary, Savings and credit
   cooperative, Bond, Asset backed securities, Credit information service, Minerals, Oil industry,
   Audit, Lottery, Asset evaluation, A licensed entity specializing in tax consulting services
4.  If the total amount of the fund is $ 0.5 billion or if the income is above 1.5 billion MNT, any
   criteria are met
5. State-owned and partly owned enterprises
6.  An entity that produces consolidated financial statements
7. An entity or organization that is being reorganized or is being liquidated or is selling all its assets
   through the auction
8.  Business entities with foreign investment
9.  Funds
10. Other international organizations that required to be audited in the international financial
    convention, conference of Mongolia.