You have an “audit.xml” export
This is the simplest route. Export the data straight from your accounting software and upload it to the client portal.
Data submission
Ledger data export guide
From 2025 the use of standardised general ledger data files is a mandatory part of audit methodology in Hungary. Without them the audit simply cannot be performed.
From 2025, examining the general ledger — the basis of both the audit work and your own financial statements — may only be done through electronic queries, under Section 48/A (1a) of Act LXXV of 2007 on the Chamber of Hungarian Auditors (“a chamber member auditor or audit firm shall archive electronically the audit documentation created during the audit…”).
We have to draw samples from the exported data and run filters on it as the rules of the profession require. That export is the foundation of our work. For you it means a more modern, more efficient process and a better quality audit.
Under clause 2.10 of our GTC you have also undertaken by contract that your organisation's ledger data will be provided primarily as an “auditxml” export, or — if your ledger software does not offer it — in line with the guide we attach.
Magyar Szakértői Holding Kft. tests, analyses and archives ledger entries exported according to the Data Export Guide issued by the Chamber of Hungarian Auditors. The Chamber maintains an up-to-date list of the software packages prepared for this export.
If your accounting software cannot do this, your own controller may well be able to produce the formatted query instead. If you would rather meet the obligation through development work, pass the letter we attach to the developer of your business software so that our contract can be performed.
When do we ask for the export?
During the audit of the financial year we will need the standardised data query between 20 October and 20 January of the following year.
You have no “audit.xml” export
Your controller can produce the formatted query, or you can request development work using the letter we provide for your software vendor. Ask us for the attachment.