What are the conditions that make the audit of annual accounts compulsory for certain organizations in Estonia?

The audit of annual accounts is mandatory for organizations in Estonia that meet specific conditions, including having annual net sales of 12,000,000 euros or more, a balance sheet volume exceeding 6,000,000 euros, or an average number of employees of at least 180. Additionally, it is compulsory for public limited companies with more than two shareholders, organizations subject to state accounting requirements, local municipalities, public organizations, foundations, and political parties funded from the state budget.