You will learn:

What is internal audit and how is it different from external audit?
What are the legal requirements for internal audit.
How can an internal auditor help in the work of an enterprise.

Until recently, internal audit was mandatory only for certain categories of organizations (banks, insurance companies, etc.). Their internal audit activities are regulated by a large number of special regulations (related directly to their industry), which require separate consideration. And we will not pay attention to them in this article.

For other organizations, internal audit (control) became mandatory after the entry into force of federal law"About accounting" of 06.12.2011 N 402-FZ. In particular, in this law, Art. 19 of this law says the following: “an economic entity is obliged to organize and exercise internal control over the facts of economic life. An economic entity whose accounting (financial) statements are subject to mandatory audit is obliged to organize and exercise internal control over the accounting and preparation of accounting (financial) statements (with the exception of cases when its head has assumed the responsibility for accounting).

A little later we will analyze this legal requirement. Now we will pay attention to several significant points:

• Conventionally, internal audit (control) can be divided into general internal control (which, according to Federal Law No. 402-FZ, must be carried out in all organizations and special, regulatory requirements for which have existed for a long time (concerning banks, insurance organizations, etc.))
• The legal framework relating to general internal audit (control) is rather concise. We will analyze it a little later.
• There is no clear legal responsibility for violation of the legislation on the implementation of general internal control. With a fairly large stretch, in this case, you can apply the article of the Code of Administrative Offenses, which establishes sanctions for violation of the rules of accounting. Therefore, many organizations of the requirements of Art. 19 of Federal Law No. 402-FZ is considered declarative.
• Despite the fact that there is no clear responsibility for violating the requirements of the Federal Law "On Accounting", the implementation of internal audit (control) can be more than useful for the organization itself and its founders.

General internal control

Unfortunately, a significant number of people still believe that internal control (audit) is similar to external control. That is, the internal auditor checks the legal, personnel and accounting documentation, as well as the external one. The only difference is that the internal auditor is an employee of the audited organization, while the external auditor is not. However, this is absolutely not true. And if we carefully study the Information of the Ministry of Finance N PZ-11/2013 “Organization and implementation by an economic entity of internal control of the facts of economic life, accounting and preparation of accounting (financial) statements”, we will see that this point of view is not correct.

First, internal audit can be carried out by external experts. In clause 18.2. Information of the Ministry of Finance states: “The organization and evaluation of internal control can be carried out by an economic entity independently or (and) by an external consultant (including an audit organization).”

In addition, the content of internal audit is more than significantly different from the external one.

The International Institute of Internal Auditors of the United States, established in 1941, is considered the ancestor of general internal audit. According to the American concept, the task of an internal auditor is to calculate the risks that an enterprise can expect (they can be associated with both internal and external causes); assess the likelihood of their occurrence; isolate those of them to which the business is not tolerant and develop measures to minimize them.

Example 1

The task of the internal auditor is to analyze changes as a result of political events in the external economic situation; forecasting losses from the loss of some economic partners and the need for the enterprise to search for other suppliers and buyers.

At the same time, the scope of the internal auditor's activity is not limited to accounting issues, issues of proper maintenance of personnel and legal documentation, it concerns all areas of the enterprise, for example, HR.

Example 2

In one manufacturing company, workers were paid meager wages. As a result, this led to staff turnover; high costs for the permanent search for personnel, theft by workers of products from the enterprise. In addition, in order to motivate people to stay and pay them a large salary, the heads of some shops (loading and unloading, logistics) wrote that their piecework subordinates did more work than they actually did. As a result, such savings on wages led to large losses in the company's finances.

If the company had an internal auditor, he would have to calculate the negative consequences of such savings.

Thus, the work of an internal auditor concerns all areas of the enterprise: this is also a check of the effectiveness of the rules for building a budget; controlling; grade investment projects; development of an asset protection strategy; control over the creation of a system of measures to minimize abuse within the organization; investigation of fraud within the organization; control over cost accounting; analysis of product quality control; evaluation of customer service quality control and much more. priority areas internal audit are: contributing to the company's profit and the preservation of assets.
In general, this concept is reflected in the Information of the Ministry of Finance N PZ-11/2013.

Requirements of Russian legislation for internal control (audit)

Let us now consider the norms of Russian legislation concerning internal audit. First, let us note that Art. 19 of the Federal Law "On Accounting" is still a slight contradiction.

According to it, all economic entities must exercise internal control. A priori, it is assumed that this internal control must be exercised in all areas of the organization. But in part 2 of the same article, it is specified that an economic entity whose accounting (financial) statements are subject to mandatory audit is obliged to organize and exercise internal control over accounting and preparation of accounting (financial) statements (except for cases when its head has accepted the obligation to maintain accounting for yourself). A logical riddle arises, but in other areas (besides accounting and reporting), an economic entity is not obliged to carry out internal audit, unlike other organizations? In theory, the requirements for internal control of such organizations, on the contrary, should be more stringent than in relation to those firms that are not subject to mandatory external audit. Or the legislator implies that internal audit is mandatory for all organizations (including in the field of control over the maintenance of accounting records); and for firms subject to internal audit it is strictly required? In general, the article leaves a wide field of activity for its interpretation.
The next normative act in which we can find requirements for internal audit is Decree of the Government of the Russian Federation dated September 23, 2002 No. 696 “On Approval of the Federal

rules (standards) of audit activity”). Let us immediately pay attention to the fact that no fresh changes and additions have been made to this document after the entry into force of the law on accounting. Therefore, some of its norms do not quite correspond to the point of view of the Ministry of Finance expressed in the information. For example, according to this document, internal audit - control activities carried out within the audited entity by its division - the internal audit service (as we can see, this rule is at odds with the information of the Ministry of Finance, because according to it, internal audit can also be carried out by a third-party organization). Of course, explaining this contradiction, one can refer to the fact that the information of the Ministry of Finance refers to internal control, while the Decree of the Government of the Russian Federation refers to internal audit. But in essence, these two concepts are identical.
According to the authors of this resolution, the functions of the internal audit service include monitoring the adequacy and effectiveness of the internal control system. The scope and objectives of internal audit are different in each case and depend on the size and structure of the audited entity and the requirements of its management. Typically, the functions of the internal audit function include one or more of the following elements:

• monitoring the effectiveness of internal control procedures;
• research of financial and management information;
• control of economy, efficiency and effectiveness, including non-financial controls of the entity being audited;
• control over compliance with the legislation of the Russian Federation, regulations and other external requirements, as well as policies, directives and other internal requirements of management.

Let us analyze in more detail some points of the Information of the Ministry of Finance N PZ-11/2013 “Organization and implementation by an economic entity of internal control of the facts of economic life, accounting and preparation of accounting (financial) statements.
According to the Ministry of Finance, the effectiveness of internal control may be limited by:

• changes in economic conditions or legislation, the emergence of new circumstances outside the sphere of influence of management economic entity;
• abuse of authority by management or other personnel of an economic entity, including collusion of personnel;
• the occurrence of errors in the decision-making process, the implementation of the facts of economic life, accounting, including the preparation of accounting (financial) statements.

In fact, in this case, it is said that it is impossible to create a control system that will not fail under any circumstances. Let us give two specific examples corresponding to the first and second points.

Example 3.

As you know, the situation in Ukraine led to the imposition of sanctions. Russian businessmen stopped working with partners from some countries, other suppliers and buyers appeared instead. Surely there are enterprises that, at the time of restructuring their business (search for new partners in countries that have not imposed sanctions), suffered some losses. Whether it was possible to predict such an economic situation in the future (when the sanctions had not yet been introduced) is a rather complicated question. It is possible that some enterprises have brilliant specialists who were able to calculate the likelihood of such events and their management began to look for new distribution and supply channels in advance. However, most internal control services most likely failed to do so.

Example 4

Even in a non-governmental organization there is a place for corruption schemes: the head of the procurement department buys goods from those suppliers who give him the biggest kickback; develops a budget for departments in favor of more funding (training of employees, payments wages etc.), whose boss pays him an informal reward in gratitude; in many industries, theft of products is carried out; the number of hours allegedly worked by employees and which must be paid is overestimated, etc. As a rule, an effective system of internal control involves a segregation of duties that can eliminate the possibility of fraudulent actions on the part of employees. However, there is an unshakable rule that any system designed to counteract corruption and fraudulent schemes can be circumvented by the collusion of three employees, between whom the respective responsibilities were divided in order to minimize abuse.

The Ministry of Finance names the following elements of internal control:

• control environment;
• risk assessment;
• internal control procedures;
• information and communication;
• assessment of internal control.

1. Control environment is a set of principles and standards for the activities of an economic entity that define a common understanding of internal control and requirements for internal control at the level of an economic entity as a whole.

2. Risk assessment is a process of identifying and analyzing risks. Risk is understood as a combination of the probability and consequences of failure by the economic entity to achieve the goals of the activity.

The Ministry of Finance draws attention to the fact that one of the important areas of risk assessment is the assessment of the risk of abuse (possible variants of abuse within the organization are named in Example 4). The Information states that abuses may be associated with the acquisition and use of assets, accounting, including the preparation financial statements, committing acts that are corruptible (including commercial bribery). The assessment of this risk involves identifying areas (areas, processes) where abuses may occur, as well as opportunities for their commission, including those associated with shortcomings in the control environment and internal control procedures of an economic entity.

3. Internal control procedures represent are actions aimed at minimizing risks that affect the achievement of the goals of an economic entity.

Let's look at Example 2 to illustrate what is meant.

Continuation of example 2.

The abuse in this case was expressed in the overestimation of the hours of work of the employees of the enterprise (in fact, the norms of time). The task of the internal auditor, respectively, is to identify this risk and minimize it. In this case, in our opinion, a set of measures could be proposed: a reasonable increase in wages; affixing the hours worked by the head of the shop and confirming these hours by another, independent employee (for example, from the OH&S department).

The Ministry of Finance indicates that an economic entity may apply the following internal control procedures:

• a) documentation (for example, making entries in accounting registers based on primary accounting documents);
• b) confirmation of compliance between objects (documents) or their compliance with established requirements (for example, checking the execution of primary accounting documents for compliance with established requirements when accepting them for accounting). These internal control procedures also include procedures for controlling interrelated facts of economic life (for example, matching the transfer Money in payment material assets with the receipt and posting of these values);
• c) sanctioning (authorization) of transactions and operations, providing confirmation of the eligibility of their performance;
• d) reconciliation of data (for example, an economic entity with suppliers and buyers to confirm the amounts of accounts receivable and accounts payable);
• e) separation of powers and rotation of duties;
• f) procedures for monitoring the actual presence and condition of objects, including physical security, access restriction, ;
• g) supervision, which provides an assessment of the achievement of goals or indicators, etc.

For the purpose of countering abuses, the most effective internal control procedures are authorization (authorization) of transactions and operations, delimitation of powers and rotation of duties, control of the actual availability and condition of objects.

Let's give a concrete example illustrating a measure to prevent risks in the form of rotation.

Example 5.

In the purchasing department there are several managers (each of whom is engaged in purchasing in his area). One of them chooses suppliers for kickbacks. In case of rotation of a purchasing manager who is engaged in unseemly activities with a conscientious employee, the corruption scheme will be broken. In order to agree on kickbacks at the new site, etc., it will take a purchase manager - a fraudster a lot of time and effort.

4. Communication is the dissemination of information necessary for making management decisions and exercising internal control. For example, the personnel of an economic entity should be aware of the risks related to their area of ​​responsibility, their role and tasks in exercising internal control and informing management.

5. Assessment of internal control carried out at least once a year. The scope of the assessment of internal control is determined by the head or internal auditor (internal audit service) of the economic entity. One of its types is continuous monitoring of internal control. It can be carried out by the management of an economic entity in the form of a regular analysis of the performance of an economic entity, verification of the results of certain business operations, regular assessment and clarification of internal organizational and administrative documentation, and other forms.

A separate chapter of the information of the Ministry of Finance is devoted to documenting internal control. From it we can conclude that the organization should have the following documents:

• risk matrix (includes quantitative and qualitative description of the risk)
• a document that describes in text or graphic form the business processes and procedures of the organization;
• documents that would reflect the procedure for organizing and exercising internal control(this may be a separate document, or it may be the norms prescribed in various documents of the company (orders, orders, regulations, job and other instructions, regulations, methods, accounting standards of an economic entity). For convenience, the author of this article would advise the company to develop a separate provision on internal control It is not excluded the use of reference technology in such a document (when, on a particular issue, the Regulation will refer the user to other local acts of the organization).
• Documents establishing the rules of communication;

They may be: the provision on information policy (in the field of external and internal communications), schedules for the provision of data and reporting, job descriptions.

• Documents regulating the assessment of the design of internal control.

The documentation that forms the organization of internal control must be updated regularly (at least once a year).

Guided by this information from the Ministry of Finance, you can assess how your company is exposed to risks, give them a quantitative and qualitative assessment, determine which risks your company will be tolerant to and which ones it will not, develop measures to minimize risks (in the information, as we have demonstrated above, the risk countermeasures are listed). Thus, following these recommendations, if desired, you can create an effective control system in the organization.

Independence of the auditor is one of the principles of the audit, which consists in the mandatory absence, when forming the auditor's opinion, of his financial, property, family or any other interest in relation to the audited entity, exceeding the contractual relationship for the provision of audit services, as well as any dependence on a third party: owners or managers of the audit organization in which the auditor works. In an opinion or other document drawn up as a result of the rendered professional services, the auditor is obliged to consciously and without any reservations declare his independence in relation to the client, both for formal and actual circumstances.

The requirements for the auditor in terms of ensuring independence and the criteria defining it are regulated by the regulatory framework for auditing.

In accordance with Art. 8 of the Law on Auditing Activities, an audit cannot be carried out:

• 1) audit organizations the heads and other officials of which are founders (participants) of the audited entities, their officials, accountants and other persons responsible for organizing and maintaining accounting records and drawing up accounting (financial) statements;
• 2) audit organizations, the heads and other officials of which are closely related (parents, spouses, brothers, sisters, children, as well as brothers, sisters, parents and children of spouses) with the founders (participants) of the audited entities, their officials, accountants and other persons responsible for the organization and maintenance of accounting and preparation of accounting (financial) statements;
• 3) audit organizations in relation to the audited entities that are their founders (participants); in relation to audited entities for which these audit organizations are founders (participants); in relation to subsidiaries, branches and representative offices of the specified audited entities, as well as in relation to organizations that have founders (participants) in common with this audit organization;
• 4) audit organizations, individual auditors who, during the three years immediately preceding the audit, provided services for the restoration and maintenance of accounting, as well as for the preparation of accounting (financial) statements by individuals and legal entities, in relation to these persons;
• 5) auditors who are founders (participants) of audited entities, their managers, accountants and other persons responsible for the organization and maintenance of accounting and preparation of accounting (financial) statements;
• 6) auditors who are close relatives of the founders (participants) of the audited entities, their officials, accountants and other persons responsible for the organization and maintenance of accounting and preparation of accounting (financial) statements (parents, spouses, brothers, sisters, children, as well as brothers, sisters, parents and children of spouses).

If we systematize the given grounds that do not allow an audit, then when performing a mandatory audit, auditors should be free from the following dependencies regarding the audited entity:

• - financial (material);
• - related (regarding persons responsible for organizing and maintaining accounting and compiling financial reporting);
• - official.

The procedure for payment and the amount of remuneration to audit organizations and individual auditors for conducting an audit (including a mandatory audit) and providing related services are determined by contracts for the provision of audit services and cannot be made dependent on the fulfillment of any requirements of the audited entities regarding the content of the conclusions that can be made as a result of the audit.

In some countries (for example, in the UK) it is customary to assess the degree of objectivity and independence of the auditor from the public. In order to protect their objectivity and independence in the eyes of the public, official auditors must consider certain issues before deciding whether to accept a new contract or continue in an existing assignment.

The auditor is obliged to carefully monitor that the principle of independence is not violated at all stages of the audit, and to take necessary measures to eliminate the negative circumstances that have arisen. In the event that facts are established that indicate a loss of independence and the impossibility of eliminating the relevant circumstances, further audit should be abandoned.

The Audit Council under the Ministry of Finance of Russia approved the Rules for the Independence of Auditors of Russia, which were developed in accordance with the Code of Ethics for Auditors of Russia and the Recommendations of the Commission of the European Community, enshrined in the Regulation on the Independence of Auditors in the EU. These rules define a set of fundamental principles, the observance of which is necessary to ensure the independence of auditors in the exercise of their professional activities.

This document contains 28 independence rules and an appendix with a list of situations detrimental to the independence of auditors. At the same time, independence refers to the independence of thinking and behavior of auditors. This style is considered as one of the fundamental principles of the audit, which implies that the auditor, when forming his opinion on the reliability of the financial (accounting) statements of the audited economic entity, has no interest in the results of the work of the entity, as well as dependence on the owners, managers of the audited organization or on a third party. associated with the checked subject.

Adopted by the State Duma on December 24, 2008
Approved by the Federation Council on December 29, 2008

Article 1 Audit activity

1. This Federal Law defines the legal basis for the regulation of audit activities in the Russian Federation.

2. Auditing activities (audit services) - activities for conducting an audit and providing services related to the audit, carried out by audit organizations, individual auditors.

3. Audit - an independent verification of the accounting (financial) statements of the audited entity in order to express an opinion on the reliability of such statements. For the purposes of this Federal Law, the accounting (financial) statements of an audited entity shall mean the statements provided for by Federal Law No. 129-FZ of November 21, 1996 "On Accounting", as well as statements of a similar composition provided for by other federal laws.

4. The list of services related to the audit is established by federal standards of audit activity.

5. Auditing activities do not replace the control over the reliability of accounting (financial) statements, carried out in accordance with the legislation of the Russian Federation by authorized state bodies and local governments.

6. Auditing organizations, individual auditors (individual entrepreneurs engaged in audit activities) are not entitled to engage in any other entrepreneurial activity, except for conducting an audit and providing services provided for in this article.

7. Auditing organizations, individual auditors, along with auditing services, may provide other services related to auditing activities, in particular:

1) setting up, restoring and maintaining accounting records, drawing up accounting (financial) statements, accounting consulting;

2) tax consulting, setting, restoration and maintenance tax accounting, preparation of tax calculations and declarations;

3) analysis of the financial and economic activities of organizations and individual entrepreneurs, economic and financial consulting;

4) management consulting, including those related to the reorganization of organizations or their privatization;

5) legal assistance in areas related to auditing, including advice on legal issues, representation of the interests of the principal in civil and administrative proceedings, in tax and customs legal relations, in public authorities and local governments;

6) automation of accounting and introduction of information technologies;

7) valuation activities;

8) development and analysis of investment projects, drawing up business plans;

9) carrying out research and experimental work in areas related to audit activities, and disseminating their results, including on paper and electronic media;

10) training in areas related to audit activities.

8. An audit of the accounting (financial) statements of an audited entity, whose accounting and financial documentation contains information constituting a state secret, is carried out in accordance with the legislation of the Russian Federation.

Article 2. Legislation of the Russian Federation and other normative legal acts that govern auditing activities

Auditing activities are carried out in accordance with this Federal Law, Federal Law No. 315-FZ of December 1, 2007 "On Self-Regulatory Organizations" (hereinafter referred to as the Federal Law "On Self-Regulatory Organizations"), other federal laws, as well as other laws adopted in accordance with them normative legal acts.

Article 3 Audit organization

1. Audit organization - a commercial organization that is a member of one of the self-regulatory organizations of auditors.

2. A commercial organization acquires the right to carry out audit activities from the date of entering information about it in the register of auditors and audit organizations of the self-regulatory organization of auditors (hereinafter referred to as the register of auditors and audit organizations), of which such an organization is a member.

3. A commercial organization, information about which has not been entered in the register of auditors and audit organizations within three months from the date of making an entry about it in the Unified State Register of Legal Entities, is not entitled to use the word "audit" in its name, as well as derivative words from the word "audit".

Article 4 Auditor

1. Auditor - an individual who has received qualification certificate auditor and is a member of one of the self-regulatory organizations of auditors.

2. An individual is recognized as an auditor from the date of entering information about him in the register of auditors and audit organizations.

3. An auditor who is an employee of an audit organization on the basis of an employment contract between him and an audit organization is entitled to participate in the audit organization's audit activities, as well as in the provision of other services provided for in Article 1 of this Federal Law.

4. An individual auditor has the right to carry out audit activities, as well as provide other services in accordance with Article 1 of this Federal Law, unless otherwise provided by this Federal Law.

Article 5 Mandatory audit

1. Mandatory audit is carried out in cases where:

1) the organization has the organizational and legal form of an open joint stock company;

2) the organization is credit institution, a credit history bureau, an insurance organization, a mutual insurance company, a commodity or stock exchange, an investment fund, a state extra-budgetary fund, a fund whose source of funds is voluntary contributions from individuals and legal entities;

3) the amount of proceeds from the sale of products (performance of work, provision of services) of the organization (with the exception of agricultural cooperatives and unions of these cooperatives) for the previous reporting year exceeds 50 million rubles or the amount of assets balance sheet as of the end of the year preceding the reporting one, exceeds 20 million rubles. For municipal unitary enterprises, the law of the constituent entity of the Russian Federation may reduce financial indicators;

4) in other cases established by federal laws.

2. Mandatory audit is carried out annually.

3. Mandatory audit of the accounting (financial) statements of organizations whose securities are admitted to trading on stock exchanges and (or) other organizers of trade on the market valuable papers, other credit and insurance organizations, non-state pension funds, as well as consolidated reporting is carried out only by audit organizations.

4. An agreement to conduct a mandatory audit of the accounting (financial) statements of an organization in whose authorized (share) capital the share of state property is at least 25 percent, as well as to conduct accounting (financial) statements of a state unitary enterprise or a municipal unitary enterprise, is concluded upon the results of the placement order by holding tenders in the form of an open tender in the manner prescribed by the Federal Law of July 21, 2005 N 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs."

Article 6 Audit report

1. Auditor's report - an official document intended for users of the accounting (financial) statements of audited entities, containing the opinion of an audit organization, an individual auditor expressed in the established form on the reliability of the accounting (financial) statements of an audited entity.

2. The auditor's report must contain:

1) the name "Auditor's report";

2) indication of the addressee (shareholders of a joint-stock company, participants in a limited liability company, other persons);

3) information about the audited entity: name, state registration number, location;

4) information about the audit organization, individual auditor: name of the organization, surname, name, patronymic of the individual auditor, state registration number, location, name of the self-regulatory organization of auditors, the members of which are the specified audit organization or individual auditor, number in the register of auditors and audit organizations ;

5) a list of the accounting (financial) statements in respect of which the audit was carried out, indicating the period for which it was drawn up, the distribution of responsibility in relation to the said accounting (financial) statements between the audited entity and the audit organization, an individual auditor;

6) information about the work performed by the audit organization, an individual auditor to express an opinion on the reliability of the accounting (financial) statements of the audited entity (audit scope);

7) the opinion of an audit organization, an individual auditor on the reliability of the accounting (financial) statements of the audited entity, indicating the circumstances that have or may have a significant impact on the reliability of such statements;

8) indication of the date of conclusion.

3. Requirements for the form, content, procedure for signing and presenting an audit report are established by federal auditing standards.

4. An auditor's report is submitted by an audit organization, an individual auditor only to the entity being audited or to the entity that has entered into an agreement for the provision of audit services.

5. A knowingly false audit report - an audit report drawn up without an audit or based on the results of an audit, but clearly contradicting the content of the documents submitted to the audit organization, the individual auditor and considered during the audit. An audit report is recognized as knowingly false by a court decision.

Article 7 Auditing Standards and Code of Ethics for Auditors

1. Federal auditing standards:

1) determine the requirements for the procedure for carrying out audit activities, as well as regulate other issues provided for by this Federal Law;

2) are developed in accordance with international standards audit;

3) are mandatory for audit organizations, individual auditors, as well as self-regulatory organizations of auditors and their employees.

2. Standards of the self-regulatory organization of auditors:

1) determine the requirements for audit procedures that are additional to the requirements established by the federal auditing standards, if this is due to the specifics of the audit or the specifics of the provision of services related to the audit;

2) cannot contradict federal auditing standards;

3) should not create obstacles for the implementation of audit organizations, individual auditors of audit activities;

4) are mandatory for audit organizations, auditors who are members of the specified self-regulatory organization of auditors.

3. Code of professional ethics of auditors - a set of rules of conduct that are mandatory for compliance with audit organizations, auditors in their audit activities.

4. Each self-regulatory organization of auditors shall adopt a code of professional ethics for auditors approved by the audit council. The self-regulatory organization of auditors has the right to include additional requirements in the code of professional ethics of auditors adopted by it.

Article 8 Independence of audit organizations, auditors

1. Audit cannot be carried out:

1) audit organizations, the heads and other officials of which are founders (participants) of the audited entities, their officials, accountants and other persons responsible for the organization and maintenance of accounting and preparation of accounting (financial) statements;

2) audit organizations, the heads and other officials of which are closely related (parents, spouses, brothers, sisters, children, as well as brothers, sisters, parents and children of spouses) with the founders (participants) of the audited entities, their officials, accountants and other persons responsible for the organization and maintenance of accounting and preparation of accounting (financial) statements;

3) audit firms in relation to audited entities that are their founders (participants), in relation to audited entities for which these audit firms are founders (participants), in relation to subsidiaries, branches and representative offices of the said audited entities, as well as in relation to organizations, having common founders (participants) with this audit organization;

4) audit firms, individual auditors who, during the three years immediately preceding the audit, provided services for the restoration and maintenance of accounting records, as well as for the preparation of accounting (financial) statements to individuals and legal entities, in relation to these persons;

5) auditors who are founders (participants) of audited entities, their managers, accountants and other persons responsible for the organization and maintenance of accounting and preparation of accounting (financial) statements;

6) auditors who are close relatives of the founders (participants) of the audited entities, their officials, accountants and other persons responsible for the organization and maintenance of accounting and preparation of accounting (financial) statements (parents, spouses, brothers, sisters, children, as well as brothers, sisters, parents and children of spouses).

2. The procedure for payment and the amount of remuneration to audit organizations, individual auditors for conducting an audit (including a mandatory one) and the provision of related services are determined by contracts for the provision of audit services and cannot be made dependent on the fulfillment of any requirements of the audited entities for the content of the conclusions that can be drawn from the audit.

3. Auditing organizations, individual auditors are not entitled to carry out actions that lead to the emergence of a conflict of interest or create a threat of such a conflict. For the purposes of this Federal Law, a conflict of interest means a situation in which the interest of an audit organization, an individual auditor may affect the opinion of such an audit organization, an individual auditor on the reliability of the accounting (financial) statements of the audited entity. Cases of an audit organization, an individual auditor having an interest that leads or may lead to a conflict of interest, as well as measures to prevent or resolve conflicts of interest, are established by the code of professional ethics of auditors.

Article 9 Audit secrecy

1. Auditor secrecy consists of any information and documents received and (or) compiled by an audit organization and its employees, as well as an individual auditor and employees with whom they have concluded employment contracts, in the course of rendering the services provided for by this Federal Law, with the exception of:

1) information disclosed by the person to whom the services provided for by this Federal Law were provided, or with his consent;

2) information about the conclusion of an agreement with the audited entity on the conduct of a mandatory audit;

3) information on the amount of payment for audit services.

2. An audit organization and its employees, an individual auditor and employees with whom they have concluded employment contracts, are required to maintain audit secrecy.

3. An audit organization, an individual auditor shall not be entitled to transfer information and documents constituting an audit secret to third parties or disclose this information and the content of documents without the prior written consent of the person to whom the services provided for by this Federal Law were provided, except for the cases provided for by this Federal Law and other federal laws.

4. The transfer of information and documents constituting audit secrecy to third parties in the cases and in the manner provided for by this Federal Law and other federal laws is not a violation of audit secrecy.

5. The federal executive body that performs the functions of developing public policy and legal regulation in the field of auditing (hereinafter referred to as the authorized federal body), and its employees, self-regulatory organizations of auditors, their members and employees, as well as other persons who have gained access to information and documents constituting an audit secret, in accordance with this Federal law and other federal laws are required to ensure (preserve) the confidentiality of such information and documents.

6. In case of disclosure of an audit secret by an audit organization, an individual auditor, an authorized federal body, a self-regulatory organization of auditors, as well as other persons who have received access to an audit secret on the basis of this Federal Law and other federal laws, the audit organization, the individual auditor, as well as the person , to whom the services provided for by this Federal Law were provided, shall have the right to demand from the guilty person compensation for the losses caused in the manner established by the legislation of the Russian Federation.

Article 10 Quality control of the work of audit organizations, auditors

1. An audit organization, an individual auditor are required to establish and comply with the rules for internal quality control of work. The principles for the implementation of internal quality control of the work of audit organizations, individual auditors and the requirements for the organization of this control are established by federal auditing standards.

2. An audit organization, an auditor must:

1) undergo external quality control of work, including providing all the documentation and information necessary for verification;

2) participate in the external quality control of the work of other members of this organization by the self-regulatory organization of auditors, of which they are members.

3. The subject of external quality control of work is compliance by an audit organization, an auditor with the requirements of this Federal Law, auditing standards, rules for the independence of auditors and audit organizations, and a code of professional ethics for auditors.

4. External quality control of the work of audit organizations, individual auditors is carried out by self-regulatory organizations of auditors in relation to their members.

5. External quality control of the work of audit organizations conducting a mandatory audit of the accounting (financial) statements of organizations specified in Part 4 of Article 5 of this Federal Law is carried out by self-regulatory organizations of auditors in relation to their members, as well as by the authorized federal body.

6. The principles for exercising external quality control of the work of audit firms, individual auditors and the requirements for the organization of said control are established by federal auditing standards.

7. The self-regulatory organization of auditors, in accordance with the principles of external quality control of work and the requirements for its organization, establishes rules for the organization and implementation of external quality control of the work of its members, which determine, in particular, the forms of external control, the timing and frequency of audits, including audits, auditors carried out by members of a self-regulatory organization in relation to other members of this organization.

8. A scheduled external quality audit of the work of an audit organization, an individual auditor, with the exception of audit organizations conducting a mandatory audit of the accounting (financial) statements of organizations specified in Part 4 of Article 5 of this Federal Law, is carried out at least once every five years, but not more often once a year.

9. Scheduled external quality checks of the work of each audit organization conducting a mandatory audit of the accounting (financial) statements of organizations specified in Part 4 of Article 5 of this Federal Law are carried out:

1) a self-regulatory organization of auditors, of which such an audit organization is a member, at least once every three years, but not more than once a year starting from the calendar year following the year of entering information about the audit organization in the register of auditors and audit organizations;

2) by the authorized federal body no more than once every two years, starting from the calendar year following the year in which information about the audit organization was entered in the register of auditors and audit organizations.

10. The grounds for conducting an unscheduled external quality audit of the work of an audit organization, an individual auditor may be a complaint filed with a self-regulatory organization of auditors or an authorized federal body against actions (inaction) of an audit organization, an individual auditor that violate the requirements of this Federal Law, auditing standards, rules of independence auditors and audit organizations, as well as a code of professional ethics for auditors. Other grounds for carrying out an unscheduled external audit of the quality of work of an audit organization, an individual auditor are established by the legislation of the Russian Federation.

11. The authorized federal body is obliged to inform the self-regulatory organization of auditors, of which the audited audit organization is a member, of the results of the audit and the decision taken in relation to the specified audit organization.

Article 11 Auditor Qualification Certificate

1. An auditor's qualification certificate is issued on the condition that the person applying for it (hereinafter referred to as the applicant):

1) has passed the qualifying examination;

2) by the day of the announcement of the results of the qualification exam, has at least three years of work experience related to the implementation of audit activities or accounting and preparation of accounting (financial) statements. At least two years of the last three years of the specified length of service must be employed by an audit organization.

2. The applicant's qualifications are checked in the form of a qualification exam. The procedure for conducting a qualification exam, which includes, among other things, the procedure for the applicant's participation in the qualification exam, the range of questions offered to the applicant, as well as the procedure for determining the results of the qualification exam, is established by the authorized federal body.

3. An applicant who has received higher education in a state-accredited educational institution of higher professional education.

4. The qualification exam is conducted by a single attestation commission, which is created jointly by all self-regulatory organizations of auditors in the manner prescribed by the authorized federal body. The constituent documents of the unified attestation commission, as well as changes made to them, are agreed with the authorized federal body before they are approved. The activities of the unified attestation commission are based on the principles of independence, objectivity, openness and transparency, self-financing.

5. For taking a qualifying examination, the applicant is charged a fee, the amount and procedure for collecting which is established by a single attestation commission.

6. The decision to refuse to issue an auditor's qualification certificate is made if:

1) the applicant does not meet the requirements of paragraph 1 of this article;

2) after passing the qualification exam, the applicant is found to be inconsistent with the requirements of paragraph 3 of this Article.

7. The qualification certificate of the auditor is issued without limitation of its validity period. The procedure for issuing an auditor's qualification certificate and its form are approved by the authorized federal body.

8. The decision to refuse to issue an auditor's qualification certificate may be challenged in court.

9. The auditor is obliged during each calendar year, starting from the year following the year of obtaining the qualification certificate of the auditor, to undergo training in advanced training programs approved by the self-regulatory organization of auditors, of which he is a member. The minimum duration of such training is established by the self-regulatory organization of auditors for its members and cannot be less than 120 hours in three consecutive calendar years, but not less than 20 hours in each year.

Article 12 Grounds and procedure for cancellation of the auditor's qualification certificate

1. The qualification certificate of an auditor is canceled in the following cases:

1) obtaining an auditor qualification certificate using forged documents or obtaining an auditor qualification certificate by a person who does not meet the requirements for an applicant established by Article 11 of this Federal Law;

2) the entry into force of a court verdict providing for punishment in the form of deprivation of the right to engage in audit activities for a certain period;

3) non-compliance by the auditor with the requirements of Articles 8 and 9 of this Federal Law;

4) systematic violation by the auditor during the audit of the requirements of this Federal Law or federal auditing standards;

5) signing by the auditor of the auditor's report, recognized in the prescribed manner as knowingly false;

6) non-participation of the auditor in the implementation of audit activities (non-performance by an individual auditor of audit activities) for two consecutive calendar years, except for:

a) persons who are members of permanent collegiate management bodies and members of collegiate executive bodies of self-regulatory organizations of auditors, persons exercising the functions of sole executive bodies of self-regulatory organizations of auditors, as well as persons performing in self-regulatory organizations of auditors the functions of members and employees of a specialized body for external quality control of work audit organizations, auditors;

b) employees of internal control units of organizations that are responsible for auditing the accounting (financial) statements of these organizations;

c) persons acting as the sole executive body or being members of the collegial executive body of audit organizations;

d) other persons provided for by other federal laws;

7) non-compliance by the auditor with the requirement to undergo training in continuing education programs established by Article 11 of this Federal Law, except for the case when the self-regulatory organization of auditors, with the approval of the audit council, recognizes a good reason for non-compliance with this requirement (for example, a serious illness);

8) evasion of the auditor from passing external quality control of work.

2. The decision to cancel the qualification certificate of an auditor is taken by the self-regulatory organization of auditors, of which the auditor is a member.

3. The decision of the self-regulatory organization of auditors to cancel the qualification certificate of the auditor may be challenged in judicial order within three months from the date of receipt of the said decision.

4. A person whose auditor's qualification certificate has been canceled on the grounds provided for in paragraphs 1 (in terms of obtaining an auditor's qualification certificate using false documents), 3-5 of part 1 of this article, is not entitled to re-apply for admission to the qualification exam within three years from the date of the decision to annul the auditor's qualification certificate.

5. A person whose auditor's qualification certificate has been annulled on the grounds provided for in clause 2 of part 1 of this article shall not have the right to re-apply for admission to the qualification exam within the period provided for by a court verdict that has entered into legal force.

Article 13 Rights and obligations of an audit organization, an individual auditor

1. When conducting an audit, an audit organization, an individual auditor has the right to:

1) independently determine the forms and methods of conducting an audit on the basis of federal auditing standards, as well as the quantitative and personal composition of the audit team conducting the audit;

2) examine in full the documentation related to the financial and economic activities of the audited entity, as well as check the actual presence of any property reflected in this documentation;

3) receive clarifications and confirmations from the officials of the audited entity in oral and written form on issues that have arisen during the audit;

4) refuse to conduct an audit or express their opinion on the reliability of the accounting (financial) statements in the audit report in the following cases:

a) failure by the audited entity to provide all the necessary documentation;

b) identification during the audit of circumstances that have or can have a significant impact on the opinion of the audit organization, the individual auditor on the reliability of the accounting (financial) statements of the audited entity;

5) exercise other rights arising from the contract for the provision of audit services.

2. When conducting an audit, an audit organization, an individual auditor must:

1) provide, at the request of the audited entity, substantiations of the comments and conclusions of the audit organization, an individual auditor, as well as information on their membership in a self-regulatory organization of auditors;

2) transfer, within the period established by the contract for the provision of audit services, the audit report to the audited entity, the person who has concluded the contract for the provision of audit services;

3) ensure the storage of documents (copies of documents) received and compiled during the audit for at least five years after the year in which they were received and (or) compiled;

Article 14 Rights and obligations of an audited entity, a person who has entered into an agreement for the provision of audit services

1. When conducting an audit, an audited entity, a person who has concluded an agreement for the provision of audit services, has the right to:

1) require and receive from the audit organization, the individual auditor substantiation of the comments and conclusions of the audit organization, the individual auditor, as well as information on the membership of the audit organization, the individual auditor in the self-regulatory organization of auditors;

2) receive an audit report from an audit organization, an individual auditor within the time period established by the contract for the provision of audit services;

3) exercise other rights arising from the contract for the provision of audit services.

2. When conducting an audit, an audited entity, a person who has concluded an agreement for the provision of audit services, is obliged to:

1) assist the audit organization, the individual auditor in the timely and complete conduct of the audit, create appropriate conditions for this, provide the necessary information and documentation, give, at the oral or written request of the audit organization, the individual auditor, comprehensive explanations and confirmations in oral and written form, as well as request information necessary for the audit from third parties;

2) not take any actions aimed at narrowing the range of issues to be clarified during the audit, as well as at hiding (restricting access) information and documentation requested by the audit organization, an individual auditor. The presence in the information and documentation requested by an audit organization, an individual auditor for conducting an audit of information containing commercial secrets, cannot be a basis for refusing to provide them;

3) timely pay for the services of an audit organization, an individual auditor in accordance with the contract for the provision of audit services, including in the case when the audit report is not consistent with the position of the audited entity, the person who has concluded the contract for the provision of audit services;

4) perform other duties arising from the contract for the provision of audit services.

Article 15 State regulation of audit activity

1. Functions state regulation audit activity is carried out by the authorized federal body.

2. The functions of state regulation of audit activities are:

1) development of state policy in the field of auditing;

2) legal regulation in the field of auditing, including the approval of federal auditing standards, rules for the independence of auditors and audit organizations, as well as the adoption, within its competence, of other regulatory legal acts regulating auditing activities and (or) provided for by this Federal Law ;

3) maintaining the state register of self-regulatory organizations of auditors, as well as a control copy of the register of auditors and audit organizations;

4) analysis of the state of the audit services market in the Russian Federation;

5) other functions provided for by this Federal Law.

3. In order to perform the functions provided for by this Federal Law, the authorized federal body has the right to request from self-regulatory organizations of auditors copies of decisions of the governing bodies and specialized bodies of the self-regulatory organization of auditors and other necessary information and documentation.

Article 16 Audit Council

1. In order to ensure the public interest in the course of audit activities under the authorized federal body an audit council is established.

2. The Audit Council shall perform the following functions:

1) considers issues of state policy in the field of auditing;

2) considers draft federal auditing standards and other regulatory legal acts regulating auditing activities and recommends them for approval by the authorized federal body;

3) approves the procedure for developing draft federal auditing standards, as well as the code of professional ethics for auditors;

4) evaluates the activities of self-regulatory organizations of auditors for the implementation of external quality control of the work of audit organizations, auditors and, if necessary, gives recommendations for improving this activity;

5) submit proposals for consideration by the authorized federal body on the procedure for exercising external quality control of the work of audit organizations;

6) consider appeals and petitions of self-regulatory organizations of auditors in the field of auditing and submit appropriate proposals for consideration by the authorized federal body;

7) performs, in accordance with this Federal Law and the regulation on the audit council, other functions necessary to maintain a high professional level of audit activities in the public interest.

3. In order to perform the functions provided for by paragraph 2 of this article, the audit council has the right to request copies of decisions of the governing bodies and specialized bodies of the self-regulatory organization of auditors and other necessary information and documentation from self-regulatory organizations of auditors.

4. The composition of the audit council is approved by the head of the authorized federal body.

5. The composition of the audit council includes:

1) 10 representatives of users of accounting (financial) statements. Representatives of users of accounting (financial) statements are subject to rotation once every three years by at least 25 percent of their total number;

2) two representatives of the authorized federal body;

3) one representative from the federal executive body responsible for the development of state policy and legal regulation in the field of business development, from the federal executive body responsible for the adoption of regulatory legal acts, control and supervision in the field of financial markets, and from Central Bank Russian Federation;

4) two representatives from self-regulatory organizations of auditors, whose candidatures are jointly nominated by all self-regulatory organizations of auditors. Representatives of self-regulatory organizations of auditors are subject to rotation once a year.

6. Members of the audit council cannot be members of the working body of the council, with the exception of representatives of the authorized federal body.

7. The chairman of the audit council is elected at the first meeting of the council from representatives of users of accounting (financial) statements that are members of the council.

8. The secretary of the audit council is a representative of the authorized federal body from among the members of the council.

9. Meetings of the audit council are convened by the chairman of the council as needed, but at least once every three months. A meeting of the audit council shall be considered competent if at least two-thirds of the members of the council are present.

10. Decisions of the audit council are made by a simple majority vote of the council members participating in its meeting.

11. In order to prepare decisions of the audit council, its working body is created.

12. The composition of the working body of the audit council and its number are approved by the authorized federal body.

13. The working body of the audit council includes the heads of permanent collegiate management bodies and other representatives of all self-regulatory organizations of auditors, the head of the unified certification commission established in accordance with this Federal Law, representatives of the authorized federal body, as well as representatives of the scientific and pedagogical community .

14. The number of representatives of self-regulatory organizations of auditors in the working body of the audit council should be at least 70 percent of the total number of members of the working body of the council.

15. The composition of the working body of the audit council (with the exception of the heads of permanent collegiate management bodies of self-regulatory organizations of auditors, representatives of the authorized federal body, the head of the unified certification commission created in accordance with this Federal Law) is subject to rotation once every three years by at least by 30 percent of the total number of members of the working body of the council, with the exception of the heads of permanent collegiate management bodies of self-regulatory organizations of auditors, representatives of the authorized federal body, the head of a unified attestation commission created in accordance with this Federal Law.

16. Information about the activities of the audit council and its working body should be open and publicly available.

17. The regulation on the audit council and the regulation on the working body of the audit council are approved by the authorized federal body. The regulations of the audit council and the regulations of the working body of the audit council are approved by the audit council.

Article 17 Self-Regulatory Organization of Auditors

1. A self-regulatory organization of auditors is a non-profit organization established on the terms of membership in order to ensure the conditions for the implementation of audit activities.

2. A non-profit organization acquires the status of a self-regulatory organization of auditors from the date of its inclusion in the state register of self-regulatory organizations of auditors.

3. A non-profit organization is included in the state register of self-regulatory organizations of auditors, subject to its compliance with the following requirements:

1) associations within a self-regulatory organization as its members of at least 700 individuals or at least 500 commercial organizations that meet the requirements established by this Federal Law for membership in such an organization;

2) the existence of approved rules for the implementation of external quality control of the work of members of the self-regulatory organization of auditors and the adopted code of professional ethics for auditors;

3) provision by the self-regulatory organization of auditors of additional property liability of each of its members to consumers of audit services and other persons through the formation of a compensation fund (compensation funds) of the self-regulatory organization of auditors.

4. In order to carry out activities as a self-regulatory organization of auditors, a non-profit organization must create specialized bodies exercising control over compliance by members of a self-regulatory organization of auditors with the requirements of this Federal Law, auditing standards, rules for the independence of auditors and audit organizations, a code of professional ethics for auditors and consideration of cases of application of disciplinary measures against members of the self-regulatory organization of auditors.

5. The self-regulatory organization of auditors, along with the functions established by the Federal Law "On Self-Regulatory Organizations", develops and approves standards for a self-regulatory organization of auditors, adopts a code of professional ethics for auditors, develops draft federal standards for auditing, participates in the development of draft standards in the field of accounting and accounting (financial) reporting, organizes the passage of training for auditors on advanced training programs.

6. A self-regulatory organization of auditors, along with the rights established by the Federal Law "On Self-Regulatory Organizations", has the right to establish in relation to audit organizations, individual auditors who are its members, additional requirements to the requirements provided for by this Federal Law, ensuring their liability in the implementation audit activity, to develop and establish, in addition to the measures provided for by this Federal Law, disciplinary measures against its members for violating the requirements of this Federal Law, auditing standards, rules for the independence of auditors and audit organizations, the code of professional ethics of auditors, organize professional training of persons, wishing to engage in auditing activities.

7. The self-regulatory organization of auditors, along with the fulfillment of the obligations established by the Federal Law "On Self-Regulatory Organizations":

1) participates in the established manner in the creation, including financing, and activities of the unified attestation commission provided for by this Federal Law;

2) notifies the authorized federal body of changes in the information on the self-regulatory organization of auditors for inclusion in the state register of self-regulatory organizations of auditors, as well as on the non-compliance of the self-regulatory organization of auditors with the requirements established by part 3 of this article, no later than seven working days from the day following the date of occurrence of the corresponding changes in the information or inconsistencies;

3) informs the authorized federal body about additional requirements to the requirements established by the federal auditing standards, requirements provided for by the self-regulatory organization of auditors in its standards, as well as about additional professional ethics included in the code of professional ethics of auditors adopted by it, in the manner, terms and in the form determined by the authorized federal body;

4) submit to the authorized federal body a report on the fulfillment by the self-regulatory organization of auditors, its member or members of the requirements of the legislation of the Russian Federation and other regulatory legal acts regulating audit activities, in the manner, terms and in the form determined by the authorized federal body;

5) confirms compliance by auditors who are members of this self-regulatory organization of auditors with the requirements for training in continuing education programs;

6) no later than 10 working days from the day following the day of receipt of the written request, submit to the authorized federal body and the audit council, at their request, copies of the decisions of the governing bodies and specialized bodies of the self-regulatory organization of auditors;

7) render assistance to representatives of the audit council in getting acquainted with the activities of the self-regulatory organization of auditors.

8. Representatives of the authorized federal body and the audit council have the right to attend meetings (sessions) of the governing bodies and specialized bodies of the self-regulatory organization of auditors, as well as other events held by it.

9. A self-regulatory organization of auditors cannot be a member of another self-regulatory organization of auditors.

10. If the members of the self-regulatory organization of auditors are individuals and (or) organizations that are not auditors and audit organizations, respectively, in the activities of the management bodies of such an organization, the independence of auditors and audit organizations should be ensured when they perform functions directly related to audit activities.

11. Members of a permanent collegiate management body and specialized bodies of a self-regulatory organization of auditors may combine the performance of these functions with audit activities (with participation in audit activities).

12. Independent members of the permanent collegiate management body of the self-regulatory organization of auditors must be at least one fifth of the number of members of this body.

13. A mandatory audit of the annual accounting (financial) statements of a self-regulatory organization of auditors must be carried out by an audit organization that is a member of another self-regulatory organization of auditors.

14. The formation of the compensation fund (compensation funds) of the self-regulatory organization of auditors and the placement of the funds of such a fund (such funds) are carried out in the manner established by the Federal Law "On Self-Regulatory Organizations".

Article 18 Requirements for membership in a self-regulatory organization of auditors

1. The self-regulatory organization of auditors establishes requirements for membership in it of audit organizations, auditors, which should be the same for all audit organizations - members of the self-regulatory organization of auditors and auditors - members of the self-regulatory organization of auditors, respectively, and should not contradict the requirements provided for in parts 2 and 3 of this article .

2. The requirements for membership of audit organizations in a self-regulatory organization of auditors are the following requirements:

1) a commercial organization may be created in any organizational and legal form, with the exception of an open joint stock company, a state or municipal unitary enterprise;

2) the number of auditors who are employees of a commercial organization on the basis of employment contracts must be at least three;

3) the share of the authorized (share) capital of a commercial organization owned by auditors and (or) audit organizations must be at least 51 percent;

4) the number of auditors in the collegial executive body of a commercial organization must be at least 50 percent of the composition of such an executive body. A person who is the sole executive body of a commercial organization, as well as an individual entrepreneur (manager), to whom the powers of the executive body of a commercial organization have been transferred under an agreement, must be auditors. If the powers of the executive body of a commercial organization are transferred under an agreement to another commercial organization, the latter must be an audit organization;

5) impeccable business reputation;

6) availability and compliance with the rules for the implementation of internal quality control of work;

7) payment of contributions to the self-regulatory organization of auditors in the amount and procedure established by it;

8) payment of contributions to the compensation fund (compensation funds) of the self-regulatory organization of auditors.

3. The requirements for membership of auditors in a self-regulatory organization of auditors are the following requirements:

1) availability of a qualification certificate of an auditor;

2) impeccable business (professional) reputation;

3) payment of contributions to the self-regulatory organization of auditors in the amount and procedure established by it;

4) payment of contributions to the compensation fund (compensation funds) of the self-regulatory organization of auditors.

4. An audit organization, an auditor may be members of only one self-regulatory organization of auditors.

5. To become a member of a self-regulatory organization of auditors as an audit organization, a commercial organization submits an application for membership to the self-regulatory organization of auditors, and also submits the following documents:

1) founding documents;

2) a document confirming the entry of a legal entity in the Unified State Register of Legal Entities;

3) a list of auditors who are employees of a commercial organization on the basis of employment contracts, with extracts from the register of auditors and audit organizations attached to it, confirming that the persons included in the list are auditors;

4) a list of members of the collegial executive body of the commercial organization, indicating those of them who are auditors, or an extract from the register of auditors and audit organizations confirming that the individual entrepreneur (manager), to whom the powers of the executive body of the commercial organization have been transferred under the contract, is an auditor, or an extract from the register of auditors and audit organizations confirming that another commercial organization, to which the powers of the executive body of the commercial organization have been transferred under the contract, is an audit organization;

5) a list of founders (participants) of a commercial organization that are auditors and audit organizations, with attached extracts from the register of auditors and audit organizations, confirming that the persons included in the list are auditors and audit organizations, as well as documents confirming the size of the shares of these persons in the authorized (share) capital of a commercial organization;

6) written recommendations confirming the impeccable business reputation of a commercial organization, at least three auditors, information about which is included in the register of auditors and audit organizations at least three years before the date of giving recommendations and who are not founders (participants) of this commercial organization, not are part of its management bodies and are not in labor relations with it;

7) one copy of the approved rules for the implementation of internal quality control of work;

8) other documents stipulated by the rules for admission of commercial organizations to members of the self-regulatory organization of auditors.

6. To become a member of a self-regulatory organization of auditors as an auditor, an individual shall submit an application to the self-regulatory organization of auditors indicating the last name, first name, patronymic, details of an identity document, address of residence (registration), and also submit the following documents:

1) qualification certificate of the auditor;

2) written recommendations confirming the impeccable business (professional) reputation of an individual, at least three auditors, information about which is included in the register of auditors and audit organizations at least three years before the date of issuing recommendations;

3) a certificate of the absence of an unexpunged or outstanding conviction for crimes in the field of economics, as well as for crimes of medium gravity, grave and especially grave crimes;

4) a document confirming the making of an entry about an individual entrepreneur in the Unified State Register of Individual Entrepreneurs - for an individual who is an individual entrepreneur;

5) other documents stipulated by the rules for admission of individuals to the members of the self-regulatory organization of auditors.

7. The original documents or their duly certified copies shall be submitted to the self-regulatory organization of auditors. The originals of constituent documents, qualification certificates of the auditor, documents confirming the entry of entries about the legal entity in the Unified State Register of Legal Entities and about the individual entrepreneur in the Unified State Register of Individual Entrepreneurs are accepted by the self-regulatory organization of auditors for review and returned to the person who submitted them. In this case, the self-regulatory organization of auditors retains copies of documents certified by an authorized person of this self-regulatory organization of auditors. The rules for admission to membership of a self-regulatory organization of auditors may require the submission of properly certified translations into Russian of documents executed in full or in any part in a foreign language.

8. The self-regulatory organization of auditors, within 30 working days from the day following the day of submission of the documents specified in this article, makes a decision on admission or refusal to admit members of this self-regulatory organization of auditors.

9. The decision of a self-regulatory organization of auditors to admit members of a self-regulatory organization of auditors shall enter into force from the date of payment of the contribution (contributions) to the compensation fund (compensation funds) of the self-regulatory organization of auditors, as well as the contributions established by the self-regulatory organization of auditors upon admission to its membership.

10. In case of non-payment of the fees specified in paragraph 9 of this article within 180 calendar days from the day following the day of the decision to admit members of the self-regulatory organization of auditors, such a decision is recognized as invalid by the self-regulatory organization of auditors.

11. An individual in respect of whom the decision to admit members of a self-regulatory organization of auditors has been declared invalid shall have the right to re-submit documents in accordance with the procedure established by this article for admission to membership in a self-regulatory organization of auditors, provided that from the date of issuance of the qualification certificate of an auditor to him or from the date of completion passing by him training under the advanced training programs established by Article 11 of this Federal Law, less than one year has passed.

12. The grounds for adoption by the self-regulatory organization of auditors of the decision to refuse admission to the membership of the self-regulatory organization of auditors is:

1) non-compliance of the person with the requirements of this article and the requirements for membership approved by the self-regulatory organization of auditors;

2) submission of documents that do not meet the requirements established by this article;

3) establishing the unreliability of the information contained in the documents submitted to the self-regulatory organization of auditors;

4) discovery after the issuance of an auditor's qualification certificate to an individual of circumstances that prevented such issuance;

5) termination of membership of an audit organization, an auditor in this or another self-regulatory organization of auditors (with the exception of termination of membership on the grounds provided for in clauses 1, 4, 8 of part 15 of this article), if less than three years have passed from the date of the decision to terminate membership.

13. The decision of the self-regulatory organization of auditors to refuse admission to its membership must be notified in writing no later than seven working days from the day following the day the decision was made.

14. The decision to refuse admission of auditors to the self-regulatory organization may be challenged in court.

15. The basis for termination of membership in a self-regulatory organization of auditors is:

1) an application of an audit organization or an auditor in writing on withdrawal from the members of a self-regulatory organization of auditors;

2) the decision of the self-regulatory organization of auditors to exclude an audit organization or an auditor from its members as a measure of disciplinary action;

3) identification of false information in the documents submitted for admission to the membership of the self-regulatory organization of auditors;

4) reorganization of the audit organization, except for the case of reorganization in the form of affiliation;

5) liquidation of the audit organization;

6) cancellation of the qualification certificate of the auditor;

7) recognition of the auditor's report knowingly false;

8) exclusion of information about the self-regulatory organization of auditors from the state register of self-regulatory organizations of auditors;

9) other grounds provided for by federal laws.

16. An auditor's membership in a self-regulatory organization of auditors shall be considered terminated from the date the self-regulatory organization of auditors makes a decision to terminate such membership.

17. Membership of an audit organization in a self-regulatory organization of auditors shall be deemed terminated from the date of liquidation or reorganization of the audit organization or from the date the self-regulatory organization of auditors makes a decision to terminate such membership.

18. In the event that information about a self-regulatory organization of auditors is excluded from the state register of self-regulatory organizations of auditors, the membership of an audit organization, an auditor in such a self-regulatory organization of auditors is considered terminated from the date of exclusion of these audit organizations, the auditor by the authorized federal body from the control copy of the register of auditors and audit organizations .

19. The self-regulatory organization of auditors, no later than seven working days from the day following the day of termination of membership of the audit organization, the auditor in this self-regulatory organization of auditors, shall notify in writing:

1) a person whose membership in the self-regulatory organization of auditors has been terminated;

2) an audit organization whose employee, on the basis of an employment contract, is an auditor whose membership in the self-regulatory organization of auditors has been terminated;

3) other self-regulatory organizations of auditors, except for the case of termination of membership at the request of an audit organization, auditor.

Article 19 Maintaining a register of auditors and audit organizations

1. Register of auditors and audit organizations - a systematic list of auditors and audit organizations. The control copy of the register of auditors and audit organizations is a set of registers of auditors and audit organizations.

2. The register of auditors and audit organizations is maintained by self-regulatory organizations of auditors in relation to their members. Maintaining a control copy of the register of auditors and audit organizations is carried out by the authorized federal body.

3. The procedure for maintaining the register of auditors and audit organizations and the control copy of the register of auditors and audit organizations, as well as the list of information included in them, shall be established by the authorized federal body.

4. The register of auditors and audit organizations and the control copy of the register of auditors and audit organizations are maintained on paper and electronic media. If there is a discrepancy between the records on paper and electronic media paper records have priority.

5. The information contained in the register of auditors and audit organizations is open and publicly available. The specified information shall be submitted by the self-regulatory organization of auditors at the written request of the interested person no later than 10 working days from the day following the day of receipt of the written request.

6. Information about a member of a self-regulatory organization of auditors must be entered by the self-regulatory organization of auditors into the register of auditors and audit organizations no later than seven working days from the day following the day the decision on admission of members of the self-regulatory organization of auditors comes into force.

7. The self-regulatory organization of auditors is not entitled to:

1) put forward any requirements or conditions when entering into the register of auditors and audit organizations information about the person, the decision to admit him as a member of this self-regulatory organization of auditors has entered into force;

2) charge a fee for entering information into the register of auditors and audit organizations.

8. An audit organization, an auditor shall be obliged to notify in writing the self-regulatory organization of auditors, of which they are members, of all changes in the information contained in the register of auditors and audit organizations within 10 working days from the day following the day such changes occur.

9. Information on the termination of membership of an audit organization, an auditor in a self-regulatory organization of auditors must be entered in the register of auditors and audit organizations no later than seven working days from the day following the day of termination of membership.

10. The self-regulatory organization of auditors is obliged, within seven working days from the day following the day of entering information about the audit organization, the auditor in the register of auditors and audit organizations, as well as from the day following the day of making changes to the information contained in the register of auditors and audit organizations on the audit organization, auditor, transfer the relevant information to the authorized federal body for inclusion in the control copy of the register of auditors and audit organizations, and disclose such information.

11. The authorized federal body, within five working days from the day following the day of receipt of the information specified in Part 10 of this Article, makes the relevant information or changes to the information in the control copy of the register of auditors and audit organizations.

12. The self-regulatory organization of auditors maintains a register of auditors and audit organizations in relation to its members that meet the requirements of Articles 3 and 4 of this Federal Law, starting from the date of entering information about it in the state register of self-regulatory organizations of auditors in the manner prescribed by this article.

Article 20 Disciplinary measures against audit organizations, auditors

1. With respect to a member of a self-regulatory organization of auditors who has committed a violation of the requirements of this Federal Law, auditing standards, rules for the independence of auditors and audit organizations, the code of professional ethics of auditors, the self-regulatory organization of auditors may apply the following disciplinary measures:

1) issue an order obliging a member of the self-regulatory organization of auditors to eliminate the violations identified by the results of an external audit of the quality of his work and establishing the timeframe for eliminating such violations;

2) issue a written warning to a member of a self-regulatory organization of auditors about the inadmissibility of violating the requirements of this Federal Law, auditing standards, rules for the independence of auditors and audit organizations, the code of professional ethics for auditors;

3) impose a fine on a member of a self-regulatory organization of auditors;

4) make a decision to suspend the membership of an audit organization, an auditor in a self-regulatory organization of auditors for a period until they eliminate the identified violations, but not more than 180 calendar days from the day following the day the decision was made to suspend membership;

5) decide on the exclusion of the audit organization, the auditor from the members of the self-regulatory organization of auditors;

6) apply other measures established by the internal documents of the self-regulatory organization of auditors.

2. Disciplinary measures are applied by the self-regulatory organization of auditors in the manner prescribed by the Federal Law "On Self-Regulatory Organizations".

3. An auditor, in respect of which a decision has been made to suspend his membership in a self-regulatory organization of auditors, during the entire period of validity of such a decision shall not have the right to:

1) participate in the implementation of audit activities;

3) participate in the work of elected and specialized bodies of the self-regulatory organization of auditors.

4. An audit organization, an individual auditor, in respect of which a decision has been made to suspend their membership in a self-regulatory organization of auditors, during the entire period of validity of such a decision, is not entitled to:

1) conclude contracts for the provision of audit services;

2) to introduce amendments, entailing an increase in the obligations of an audit organization, an individual auditor, into contracts for the provision of audit services concluded before the adoption of the said decision by the self-regulatory organization of auditors.

5. At least seven working days before the expiration of the period for which the membership of the audit organization, the auditor in the self-regulatory organization of auditors is suspended, the self-regulatory organization of auditors makes a decision to restore the membership of the audit organization, the auditor in the self-regulatory organization of auditors or to expel them from the members of the self-regulatory organization of auditors auditors.

6. With regard to an audit organization that has violated the requirements of this Federal Law, federal auditing standards, the rules for the independence of auditors and audit organizations, the code of professional ethics for auditors, the authorized federal body may apply the following disciplinary measures:

1) issue an order obliging the audit organization to eliminate the violations identified by the results of an external audit of the quality of its work and establishing the deadlines for eliminating such violations;

2) issue a warning in writing about the inadmissibility of violating the requirements of this Federal Law, federal auditing standards, the rules for the independence of auditors and audit organizations, the code of professional ethics for auditors;

3) send the self-regulatory organization of auditors, of which the audit organization is a member, a mandatory order to suspend the membership of the audit organization in the self-regulatory organization of auditors;

4) send a self-regulatory organization of auditors, of which the audit organization is a member, a binding order to exclude the audit organization from the self-regulatory organization of auditors.

Article 21 Maintenance of the state register of self-regulatory organizations of auditors

1. Maintaining the state register of self-regulatory organizations of auditors is carried out by the authorized federal body.

2. In order to enter information about a non-profit organization that meets the requirements established by Article 17 of this Federal Law into the state register of self-regulating organizations of auditors, a non-profit organization shall submit an application to the authorized federal body, and also submit the following documents:

1) a copy of the certificate of state registration of the non-profit organization;

2) a copy of the charter of the non-profit organization;

3) a list of members of a non-profit organization - individuals who meet the requirements for membership in a self-regulatory organization of auditors;

4) a list of members of a non-profit organization - commercial organizations that meet the requirements for membership in a self-regulatory organization of auditors;

5) copies of documents certified by the non-profit organization, confirming the state registration of its members - legal entities;

6) a copy of the approved rules for the implementation of external quality control of the work of members of the self-regulatory organization of auditors;

7) a copy of the decision (decisions) of the non-profit organization on the approval of the standards of the self-regulatory organization of auditors and copies of such standards (if any);

8) a copy of the decision of the non-profit organization on the adoption of the code of professional ethics of auditors approved by the audit council and a copy of such code;

9) copies of documents confirming the creation by a non-profit organization of specialized bodies provided for by the Federal Law "On Self-Regulatory Organizations", copies of regulations on such bodies and copies of documents on the composition of persons participating in their work;

10) copies of documents certified by a non-profit organization confirming the existence of a compensation fund (compensation funds), the creation of which (which) is provided for by this Federal Law.

3. The authorized federal body, within 40 working days from the day following the day of receipt of the documents specified in part 2 of this article, considers and verifies information about the non-profit organization. Not later than five working days after the end of consideration and verification of the documents specified in Part 2 of this Article, the authorized federal body enters information about the non-profit organization into the state register of self-regulatory organizations of auditors or decides to refuse to enter information about the non-profit organization into the state register of self-regulatory organizations auditors.

4. The basis for making a decision to refuse to enter information about a non-profit organization in the state register of self-regulatory organizations of auditors is:

1) non-compliance of the non-profit organization with the requirements provided for by Part 3 of Article 17 of this Federal Law;

2) submission by a non-profit organization of documents that do not meet the requirements established by this Federal Law;

3) failure to submit the documents provided for in paragraph 2 of this article;

4) submission by a non-profit organization of documents containing unreliable information;

5) exclusion from the state register of self-regulatory organizations of auditors on the grounds provided for in paragraphs 3-6 of part 5 of this article, provided that less than one year has passed since the exclusion.

5. The basis for the exclusion by the authorized federal body of information about a non-profit organization from the state register of self-regulatory organizations of auditors is:

1) an application of a self-regulatory organization of auditors to exclude information about it from the state register of self-regulatory organizations of auditors;

2) liquidation or reorganization of a non-profit organization;

3) identification of false information in documents submitted by a non-profit organization in accordance with part 2 of this article;

4) refusal of the self-regulatory organization of auditors to participate in the established manner in the creation, including financing, and activities of the unified attestation commission provided for by this Federal Law;

5) repeated failure by the self-regulatory organization of auditors within one calendar year to comply with the requirements of this Federal Law and the regulatory legal acts adopted in accordance with it on maintaining the register of auditors and audit organizations, including the requirement to transfer relevant information to the authorized federal body for maintaining a control copy of such register;

6) a court decision that has entered into legal force to exclude information about a non-profit organization from the state register of self-regulatory organizations of auditors.

6. The basis for the appeal of the authorized federal body to the arbitration court with an application to exclude information about a non-profit organization from the state register of self-regulatory organizations of auditors is:

1) detection, based on the results of the audit, of non-compliance of the self-regulatory organization of auditors with the requirements provided for by Part 3 of Article 17 of this Federal Law;

2) revealing, based on the results of an audit of a self-regulatory organization of auditors, conducted by an authorized federal body, non-compliance of the activities of a self-regulatory organization of auditors with the requirements of the legislation of the Russian Federation and other regulatory legal acts regulating audit activities;

3) non-fulfillment and (or) non-observance of the deadlines for the fulfillment by the self-regulatory organization of auditors of the mandatory instructions of the authorized federal body provided for by this Federal Law.

7. From the day the court accepts for consideration the application of the authorized federal body to exclude information about the non-profit organization from the state register of self-regulatory organizations of auditors until the day the court decision enters into legal force, the self-regulatory organization of auditors is not entitled to accept audit organizations, auditors as its members.

8. In the case provided for by paragraph 7 of this article, or in the event that information about a self-regulatory organization of auditors is excluded from the state register of self-regulatory organizations of auditors, audit organizations, auditors that are members of such a self-regulatory organization, have the right to become members of another self-regulatory organization of auditors.

9. Within 60 working days from the day following the day of exclusion of information about the self-regulatory organization of auditors from the state register of self-regulatory organizations of auditors, audit organizations, auditors who were members of this self-regulatory organization and who have not become members of another self-regulatory organization of auditors, carry out audit activities in the procedure established by this Federal Law, while audit organizations, individual auditors are not entitled to conclude contracts for the provision of audit services.

10. After the expiration of the period established by part 9 of this article, information about audit organizations, auditors who have not become members of another self-regulatory organization of auditors, shall be excluded by the authorized federal body from the control copy of the register of auditors and audit organizations.

11. If, within the period provided for by part 7 of this article, all members of the self-regulatory organization have ceased their membership in it, at the request of the authorized federal body, the court shall decide on the liquidation of such a self-regulatory organization of auditors and the appointment of a liquidator or a liquidation commission.

Article 22 State control(supervision) over the activities of self-regulatory organizations of auditors

1. State control (supervision) over the activities of self-regulatory organizations of auditors shall be carried out by the authorized federal body.

2. The subject of state control (supervision) over the activities of self-regulatory organizations of auditors is the compliance by self-regulatory organizations of auditors with the requirements of the legislation of the Russian Federation and other regulatory legal acts that regulate auditing activities.

3. State control (supervision) over the activities of self-regulatory organizations of auditors is carried out in the form of scheduled and unscheduled inspections.

4. A scheduled audit of a self-regulatory organization of auditors is carried out no more than once every two years in accordance with the audit plan approved by the authorized federal body.

5. The basis for an unscheduled audit of a self-regulatory organization of auditors may be a complaint filed with the authorized federal body against actions (inaction) of a self-regulatory organization of auditors that violate the requirements of the legislation of the Russian Federation and other regulatory legal acts that regulate auditing activities. The specified complaint may be filed with the authorized federal body by an audit organization, an auditor, as well as federal executive authorities, executive authorities of the constituent entities of the Russian Federation, central bank Russian Federation, other self-regulatory organizations of auditors, public associations, other persons in cases provided for by other federal laws. Other grounds for carrying out an unscheduled audit by an authorized federal body of a self-regulatory organization of auditors shall be established by the legislation of the Russian Federation.

6. The procedure for appointing and carrying out an audit of a self-regulatory organization of auditors, the audit program, as well as the procedure for formalizing its results, are established by the authorized federal body.

7. The head of the audited self-regulatory organization of auditors has the right to appeal against the actions (inaction) of the officials carrying out the audit to the head of the authorized federal body within 10 working days from the day following the day of the action (inaction).

8. In the event that a self-regulatory organization of auditors reveals violations of the requirements of the legislation of the Russian Federation and other regulatory legal acts that regulate audit activities, the authorized federal body, based on the results of the audit, may apply the following enforcement measures:

1) issue an order obliging the self-regulatory organization of auditors to eliminate the violations identified as a result of such an audit and establishing the deadlines for eliminating such violations;

2) issue a warning in writing about the inadmissibility of violating the requirements of the legislation of the Russian Federation and other regulatory legal acts that regulate auditing activities;

3) make a decision to exclude information about a non-profit organization from the state register of self-regulatory organizations of auditors on the grounds provided for in clauses 3-5 of part 5 of Article 21 of this Federal Law;

4) apply to the arbitration court with an application to exclude information about the non-profit organization from the state register of self-regulatory organizations of auditors.

9. The authorized federal body, within three working days from the day following the day of the adoption of the relevant decision on the results of the audit of the self-regulatory organization of auditors, is obliged to inform it in writing of the decision taken in relation to it. The authorized federal body shall be obliged to inform the audit council at its next meeting about the results of the inspection of the self-regulatory organization of auditors carried out by the authorized federal body and about the decision taken.

10. The self-regulatory organization of auditors, within three working days after the date of expiration of the period established by the authorized federal body for eliminating the violation, must inform in writing the authorized federal body, as well as the audit council about the elimination of the identified violations at its next meeting.

Article 23 Final provisions

1) audit organizations, auditors are required to comply with the requirements established by this Federal Law for membership in self-regulatory organizations of auditors, in addition, audit organizations must also bring their constituent documents in line with the requirements of this Federal Law;

2) audit organizations, individual auditors that have licenses to carry out audit activities, the validity period of which has not expired, have the right to carry out audit activities;

3) audit firms, individual auditors that have licenses to carry out audit activities, the validity of which expires from January 1, 2009 to January 1, 2010, are entitled to carry out audit activities without reissuing a document confirming the existence of a license;

4) auditors who have not fulfilled the requirement for membership in self-regulatory organizations of auditors established by this Federal Law shall have the right to participate in audit activities (perform audit activities);

5) professional audit associations accredited prior to the date of entry into force of this Federal Law and which have brought the constituent documents in line with the requirements for self-regulatory organizations of auditors established by this Federal Law shall have the right to submit, in accordance with the established procedure, to the authorized federal body an application for entering information about them into the state register of self-regulatory organizations of auditors.

2. As of January 1, 2010, licenses to carry out auditing activities become invalid and audit organizations, individual auditors who have not joined self-regulatory organizations of auditors, are not entitled to conduct an audit and provide audit-related services.

3. Before January 1, 2010, in accordance with the procedure established before the date of entry into force of this Federal Law, the following shall be carried out:

1) licensing control in accordance with the Federal Law of August 8, 2001 N 128-FZ "On Licensing certain types activity";

2) external quality control of the work of audit organizations, individual auditors who are not members of self-regulatory organizations of auditors;

3) confirmation of compliance by auditors with the requirement for training in continuing education programs.

4. From the date of entry into force of parts

1 - 8 of Article 11 of this Federal Law, auditors who have valid auditor qualification certificates issued before this date are entitled to:

1) participate in audit activities (carry out audit activities) in accordance with the type of auditor qualification certificate they have, with the exception of participation in audit activities (carrying out audit activities) provided for by Part 3 of Article 5 of this Federal Law;

2) before January 1, 2013, take the qualifying exam provided for by this Federal Law in a simplified manner. The simplified procedure for passing the qualification exam for the said persons is established by the authorized federal body. At the same time, the requirement established by Clause 2 of Part 1 of Article 11 of this Federal Law that at least two years out of the last three years of work experience related to the implementation of audit activities or accounting and preparation of accounting (financial) statements shall not apply to these persons. , must be employed by an audit firm.

5. Before January 1, 2013, when becoming members of a self-regulatory organization of auditors, organizations and individuals may submit to self-regulatory organizations of auditors recommendations of at least three auditors who have a valid auditor qualification certificate issued prior to the effective date of this Federal Law, but no later than three years before giving recommendations confirming the impeccable business (professional) reputation of the applicant.

6. The register of auditors and audit organizations is subject to publication by self-regulatory organizations of auditors, information about which was entered in the state register of self-regulatory organizations of auditors before January 1, 2010, on their official websites on the Internet no later than February 1, 2010.

7. The control copy of the register of auditors and audit organizations is subject to publication by the authorized federal body on its official website on the Internet no later than March 1, 2010.

8. Until the establishment of the audit council provided for by this Federal Law, its functions are performed by the audit council under the authorized federal body, established before the day this Federal Law enters into force.

9. Prior to the approval by the authorized federal body of the federal auditing standards provided for by this Federal Law, the federal rules (standards) of auditing approved prior to the effective date of this Federal Law shall be mandatory for audit organizations, auditors, self-regulatory organizations of auditors and their employees.

10. Until the approval by the Audit Council, created in accordance with this Federal Law, of the code of professional ethics of auditors provided for by this Federal Law, the Code of Ethics for Auditors of Russia, approved by the Audit Council under the authorized federal body established by until the date of entry into force of this Federal Law.

Article 24 On Amendments to the Federal Law "On Licensing Certain Types of Activities"

Include in the first paragraph of paragraph 52 of Article 18 of the Federal Law of August 8, 2001 N 128-FZ "On Licensing Certain Types of Activities" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2001, N 33, Art. 3430; 2002, N11, Art. 1020; 2005 , N 27, item 2719; 2006, N 1, item 11; N 31, item 3455; 2007, N 1, item 15; N 30, item 3749, 3750; N 46, item 5554; 2008 , N 29, item 3413; N 30, item 3604) change, replacing the words "From January 1, 2009" with the words "From January 1, 2010".

Article 25

1. Recognize as invalid from the date of entry into force of this Federal Law:

1) Articles 1 - 14, 17, 18, 20 - 22 of the Federal Law of August 7, 2001 N 119-FZ "On Auditing" (Collected Legislation of the Russian Federation, 2001, N 33, Art. 3422);

2) paragraphs 1 - 6, 8, 9, 11 and 12 of Article 1 of the Federal Law of December 14, 2001 N 164-FZ "On Amendments and Additions to the Federal Law "On Auditing" (Collected Legislation of the Russian Federation, 2001, N 51 , item 4829);

3) Article 3 of the Federal Law of December 30, 2004 N 219-FZ "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Adoption of the Federal Law "On credit histories"(Collected Legislation of the Russian Federation, 2005, N 1, Art. 45);

4) Article 23 of Federal Law No. 19-FZ of February 2, 2006 "On Amending Certain Legislative Acts of the Russian Federation and Recognizing Certain Provisions of Legislative Acts of the Russian Federation as Invalid in Connection with the Adoption of the Federal Law "On Placing Orders for the Supply of Goods, Fulfillment works, provision of services for state and municipal needs" (Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2006, No. 6, art. 636);

5) Clauses 1 and 2 of Article 4 of Federal Law No. 183-FZ of November 3, 2006 "On Amendments to the Federal Law "On Agricultural Cooperation" and Certain Legislative Acts of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2006, No. 45, Art. 4635).

1) Clause 3 of Article 15, Article 16 and 19 of the Federal Law of August 7, 2001 N 119-FZ "On Auditing" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2001, N 33, Art. 3422);

2) Clause 10 of Article 1 of Federal Law No. 164-FZ of December 14, 2001 "On Amendments and Additions to the Federal Law "On Auditing Activities" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2001, No. 51, Art. 4829);

3) Clause 3 of Article 4 of Federal Law No. 183-FZ of November 3, 2006 "On Amendments to the Federal Law

"On Agricultural Cooperation" and Certain Legislative Acts of the Russian Federation" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2006, No. 45, Art. 4635).

1) Federal Law No. 119-FZ of August 7, 2001 "On Auditing Activities" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2001, No. 33, Art. 3422);

2) Clause 7 of Article 1 of the Federal Law of December 14, 2001 N 164-FZ "On Amendments and Additions to the Federal Law "On Auditing" (Sobraniye Zakonodatelstva Rossiyskoy Federatsii, 2001, N 51, Art. 4829).

Article 26 Entry into force of this Federal Law

1. This Federal Law shall enter into force on January 1, 2009, with the exception of Parts 1-9 of Article 11, Articles 12 and 16 of this Federal Law.

3. Part 9 of Article 11, Articles 12 and 16 of this Federal Law shall enter into force on January 1, 2010.

President of Russian Federation
D. Medvedev

Auditing- this is a check of the accounting (financial) statements of the organization in order to express an opinion on its reliability. Based on the results of the audit, the organization receives an audit report. Nowadays, audits are often referred to as audits in other than financial areas (for example, a fire audit). However, officially the concept of audit refers specifically to financial audits and is defined in the Law "On Auditing".

Who conducts the audit

Auditing activities are carried out by audit organizations and individual auditors. An auditor can only be called a person who has passed the exam and received. The staff of an audit firm must have at least 3 auditors. All auditors and audit firms must be members of a self-regulatory organization (SRO) of auditors. Now in Russia . In total, in Russia as of May 2013, there were approx. 4.8 thousand and 23 thousand auditors.

What are auditors guided by?

Audits are carried out on the basis of Federal Law No. 307-FZ of December 30, 2008 "On Auditing" and the Federal Auditing Standards. In addition, there is a Code of Professional Ethics for Auditors, which defines the basic principles of auditors' behavior and their relationship with the client.

Who needs an audit

An audit can be proactive (at the request of the client) and mandatory, when the law obliges the organization to annually confirm the accuracy of its financial statements. The law requires mandatory auditing by large and socially significant organizations - see.

What happens for evading a mandatory audit

There are currently no penalties in Russian law for avoiding a mandatory audit.

Quality of audits

The quality of the work of an audit firm is controlled by the SRO in which it is a member, and in some cases by Rosfinnadzor. This is external quality control. In addition, in each audit firm There is a system of internal quality control of work.

Still have questions? Ask them on the audit forum.

Audit check: details for an accountant

• Organization of the audit

  In order to organize an audit on time, it is necessary to carry out certain preparatory procedures ... in order to organize an audit on time, it is necessary to carry out certain preparatory procedures ... participating in the audit, as well as coordinate such work. Stages of the audit Team leader ... at the time of issuing the audit report, the audit leader should review the auditor's working papers ...

• Audit Program

  The process of planning an audit is to draw up an audit program. The audit program is a specific... fixed. How to write an audit program? When developing an audit program, it is necessary to take into account: activities ... audit A sample program for conducting an audit The audit program is divided into relevant sections ...

• Stages of an audit

  It is essential to plan the audit carefully. To achieve the main objective of the audit ..., it is necessary to correctly plan the audit. In the process of conducting an audit, auditors ... and internal audit standards. The audit includes the following... set deadlines to qualitatively conduct an audit of the client, it is necessary to draw up a thoughtful ... be refined and revised. Audit program Stage 3. Conducting an audit. ...

• Audit result

  ...) and the auditor's report. The result of the conducted audit is the presentation to the management of the audited company ...) and the audit report. The final stage of the audit is the preparation of written information (report ... Written information (report) on the results of the audit, submitted to the audited company, being confidential ... on the relevant sections of the approved audit program. As a rule, these sections represent ...

• Mistakes made in the implementation of internal financial control and audit

  For each audit: the topic of the audit; objects of audit; the timing of the audit; responsible executors ... of the audit; a list of issues to be studied during the audit; the timing of it. Audit program... detected violations; audit report. The results of the audit are documented in an audit report, which is signed by the head of the audit ...

• Theory and Practice of Applying Audit Procedures to Opening Balances in First Audit Engagements

  This allows you to optimize audit resources in the course of obtaining audit evidence... . This ensures the optimization of audit resources in the course of obtaining audit evidence ... period, ensures the optimization of audit resources in the course of obtaining sufficient and ... audit ensures the optimization of audit resources in the course of obtaining sufficient ... . This allows you to optimize audit resources in the course of obtaining audit evidence...

• Choosing an audit company

  For a specific organization? The cost of conducting an audit is determined by many different factors, however ... the total amount of labor required to carry out an audit. Human capital is the most important...

• Auditors: what information and in what cases they are required to provide to the tax authorities

  Only the documents provided by taxpayers during the audit, but also any information, any ... will take information about the audits carried out. If information about the results of the mandatory ...

• Audit Procedure (Part I)

  Evidence? What is the procedure for an audit? What are the methodological techniques for conducting ... obtaining audit evidence? The main purpose of the audit is to establish the reliability of the accounting (financial .... Each evidence collected in the process of conducting an audit is supported by relevant records. On ... the limited time of the audit, it is carried out using a selective method. The audit includes ...

• Audit of long-term development programs and auditing standards

  Those in the Model standard for conducting an audit of the LDP (Decree of the Government of the Russian Federation No. 91 ... part of the entire work on the audit. Expert evaluation by the auditor of the implementation ... 3.4. Standard standard for conducting an audit of the implementation of the LDP of open joint-stock companies... Approximate terms of reference for conducting an audit of the implementation of the LDP of open joint-stock companies ... activities. The existing model standard for conducting an audit of the implementation of the LDP, according to the expert...

• On the results of the analysis of the implementation of internal financial control and audit

  In order to ensure the principle of independence audit checks should be organized and carried out ... perform duties during the course of the audit. The Federal Treasury notes: part ..., the direction and timing of the consideration of the audit report (clause 52 of Regulation No. 93 ... for submitting a report on the results of the audit and annual accounts about ... each audit (subject of the audit, data on the objects of the audit, the deadline for the audit of the responsible ...

• TOP audit misconceptions

  For example, tax officials. In fact, the audit is carried out on a specific sample. Financial... must understand why he needs an audit, what he wants in the end... reputation. Other common misconceptions about auditing It is commonly believed that auditing allows... a common HR myth about auditing. She is considered to be nothing... recklessly not preparing for an upcoming audit.

• Russian audit took a decisive step forward

  Which introduces additional requirements for audits of subjects of public interest. Note...

• Punishment as an end in itself? On the practice of using the state function for external quality control of the work of audit organizations

  The volume of documentation for each specific audit, guided by their professional opinion, while ...

• Types of audit reports

  The audit report is the result of the audit. What kind of... different kind of conclusion are there? The audit report is the result of the audit. What exist...

1) audit organizations, the heads and other officials of which are the founders of the audited entities, their officials, accountants and other persons responsible for the organization and maintenance of accounting and preparation of financial statements;

2) audit organizations, the heads and other officials of which are closely related (parents, spouses, brothers, sisters, children, as well as brothers, sisters, parents and children of spouses) with the founders of the audited entities, their officials, accountants and other persons responsible for the organization and maintenance of accounting and preparation of financial statements;

3) by audit firms in relation to audited entities that are their founders, in relation to audited entities for which these audit firms are founders, in relation to subsidiaries, branches and representative offices of the said audited entities, as well as in relation to organizations having common with this audit firm founders;

4) audit firms, individual auditors who, during the three years immediately preceding the audit, provided services for the restoration and maintenance of accounting, as well as for the preparation of financial statements to individuals and legal entities, in relation to these persons;

5) auditors who are the founders of the audited entities, their managers, accountants and other persons responsible for the organization and maintenance of accounting and preparation of financial statements;

6) auditors who are close relatives of the founders of the audited entities, their officials, accountants and other persons responsible for organizing and maintaining accounting records and preparing financial statements (parents, spouses, brothers, sisters, children, as well as brothers, sisters, parents and children of spouses);

7) audit organizations in relation to audited entities that are insurance organizations with which liability insurance agreements of these audit organizations have been concluded.

2. The procedure for payment and the amount of remuneration to audit organizations, individual auditors for conducting an audit (including a mandatory one) and the provision of related services are determined by contracts for the provision of audit services and cannot be made dependent on the fulfillment of any requirements of the audited entities for the content of the conclusions that can be drawn from the audit.

Each self-regulatory organization of auditors adopts the rules of independence of auditors and audit organizations approved by the audit council. The self-regulatory organization of auditors has the right to include additional requirements in the rules for the independence of auditors and audit organizations adopted by it.

3. Auditing organizations, individual auditors are not entitled to carry out actions that lead to the emergence of a conflict of interest or create a threat of such a conflict. For the purposes of this Federal Law, a conflict of interest means a situation in which the interest of an audit organization, an individual auditor may affect the opinion of such an audit organization, an individual auditor on the reliability of the accounting (financial) statements of the audited entity. Cases of an audit organization, an individual auditor having an interest that leads or may lead to a conflict of interest, as well as measures to prevent or resolve conflicts of interest, are established by the code of professional ethics of auditors.

15 - Grounds and procedure for the cancellation of the qualification certificate.

The qualification certificate of the auditor is issued without limitation of its validity period.

The certificate is canceled in the following cases:

1. When drawing up a knowingly false audit report without an audit;

2. In case of violations by audit organizations of the requirements of regulatory legal acts or federal auditing standards;

3. Disclosure of information constituting an audit secret;

4. Evasion of the auditor from passing external quality control of work;

5. Violation of the auditor's requirements for training in advanced training programs;

6. Establishing the observation of the principle of independence in the audit.

The decision to annul an auditor's qualification certificate is made by the self-regulatory organization of auditors, of which the auditor is a member, and in relation to the qualification certificate of an auditor of a person who is not a member of any self-regulatory organization of auditors, the self-regulatory organization of auditors that issued this qualification certificate of an auditor.

The decision of the self-regulatory organization of auditors to cancel the qualification certificate of an auditor may be challenged in court within three months from the date of receipt of the said decision.

16 - Letter - an obligation of the audit organization on consent to the audit.

Letter - obligations- documented confirmation, with the consent of the auditor, with the terms of the proposals by the client, the understanding of the auditor, the task assigned to her for the audit and the degree of responsibility to the client.

The letter of commitment contains a number of instructions, the most important of which are:

1. Object and purpose of the audit;

2. Legislative and regulatory acts on the basis of which the audit will be carried out;

3. Form of reporting to the client;

4. Responsibility of the audit organization;

5. Assessment of audit risk;

6. The obligation of the economic entity to provide the auditor with free access to information and not exert pressure on them.

17 - Contract for the audit. Its features.

Conditions are the subject of the contract.

Payment period:

1. A fixed price is set, which is negotiated by the parties;

2. A fixed cost is set, but with an additional payment clause. For example: (not a planned business trip).

3. An estimated cost is indicated, often such a cost is based on a person / day of work.

18 - Organization of the audit and the formation of a strategy for its implementation.

The organization of the audit consists of determining the scope, the number of inspectors.

The strategy is formed as follows:

1. Segmentation is contained in accounting documents (fixed assets, cash) held if the audit is carried out by several auditors;

2. Audit procedures in relation to fixed assets need to take an inventory.

20 - General plan and audit program.

Audit plans and program

Developing an overall strategy and details of the audit The auditor should plan his activities in accordance with the standards for three main reasons:

To obtain sufficient and necessary information about the situation of the client, potential problems of the client should be identified so that in important parts of the auditor special attention was paid;

To determine the costs, because the federal standard requires that the audit be carried out at optimal cost;

For the correct distribution of the work of auditors and their assistants, because their work must be done efficiently, efficiently and in a timely manner.

Audit Planning - The auditor should develop and document the overall audit plan, specifying the expected scope and procedure for the audit.

In general terms, the auditor should indicate the following data:

timing;

Schedule for the audit, preparation of the report and audit opinion;

Indicate the level of significance of the problem;

Real labor costs must be calculated.

The audit program may be revised depending on the conditions of the audit.

21 - Sources of audit evidence.

Audit Evidence information on which the auditor's opinion is based.

Sources:

primary documents and accounting records;

accounting registers;

written explanations of employees of the audited entity and third parties;

inventory results;

financial statements.

If it is not possible to obtain sufficient evidence as a result of the non-provision of documents by the audited entity, the auditor should express his opinion with a reservation or refuse to express an opinion.