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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of August 1, 2017 No. 22

About rendering auditor services in case of liquidation (the activities termination) of subjects of managing

(as amended on 29-04-2021)

Based on the paragraph of the seventh of part one of Item 5 of article 5 of the Law of the Republic of Belarus of July 12, 2013 No. 56-Z "About auditor activities", Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:

1. Establish form of audit opinion by results of rendering services in independent assessment of activities of the legal entity (individual entrepreneur) in case of its liquidation (the activities termination) according to appendix.

2. Approve the Instruction about requirements imposed to report form and content by results of rendering services in independent assessment of activities of the legal entity (individual entrepreneur) in case of its liquidation (the activities termination) it (is applied).

3. This resolution becomes effective since September 3, 2017.

Minister

V. V. Amarin

Appendix

to the Resolution of the Ministry of Finance of the Republic of Belarus of August 1, 2017 No. 22

Form

Audit opinion by results of rendering services in independent assessment of activities of the legal entity (individual entrepreneur) in case of its liquidation (the activities termination)

_________________________________

(position, surname, initials of person,
to which auditor is addressed
the conclusion in compliance
with the agreement of rendering auditor services)

 

Details of the legal entity

(individual entrepreneur):

_____________________________________________________________________________

(the name of the legal entity (for the individual entrepreneur –
surname, own name, middle name (if that is available)

_____________________________________________________________________________

(for the legal entity – the location, for the individual entrepreneur – the residence)

_____________________________________________________________________________

(data on state registration: date of state registration, registration number
in the Single state register of legal entities and individual entrepreneurs)

 

Details of auditing organization

(the auditor performing activities

as the individual entrepreneur

(further – the auditor – the individual entrepreneur):

_____________________________________________________________________________

(the name of auditing organization (for the auditor – the individual entrepreneur – surname, own name, middle name (if that is available)

_____________________________________________________________________________

(for auditing organization – the location, for the auditor – the individual entrepreneur – the residence)

_____________________________________________________________________________

(data on state registration: date of state registration, registration number in the Single state register of legal entities and individual entrepreneurs)

 

Us according to the special audit engagement received from _____________________________________________________________________________

(the name of the legal entity (surname, initials of physical person (individual entrepreneur) with whom the agreement of rendering auditor services is signed)

independent assessment of activities ____________________________________ is carried out

(name of the legal entity (surname, initials of the individual entrepreneur)

Bears responsibility for the provided information for carrying out independent assessment:

legal entity __________________________________________________________

                           (name of the legal entity)

individual entrepreneur ____________________________________________

(surname, initials of the individual entrepreneur)

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