LAW OF THE REPUBLIC OF TAJIKISTAN

of January 2, 2018 No. 1503

About modification and amendments in the Law of the Republic of Tajikistan "About auditor activities"

Accepted by the Resolution MH MOPT of October 18, 2017, No. 920

Approved by the Resolution MM MORT of December 21, 2017, No. 486

Article 1. Bring in the Law of the Republic of Tajikistan of July 22, 2013 "About auditor activities" (Akhbori of Majlisi Oli of the Republic of Tajikistan, 2013, No. 7, Art. 521; 2014, No. 7, h 2, the Art. 411) the following changes and amendments:

1. In Article 8:

- add with part 5 of the following content:

"5. Statutory annual audit is booked no later than June 30 of the year following after accounting year.".

- consider part 5 part 6.

2. In Article 10:

- add part 1 with the paragraph the fourth the following content:

"-participate in carrying out inventory count of assets and liabilities of the audit client;";

- add part 2 with paragraphs the third and fourth the following content:

"-record the signed agreements on rendering auditor services;

- render high-quality auditor and professional services;".

3. Add Article 24 with part 7 of the following content:

"7. The auditing organization and the individual auditor bear responsibility for provision of the doubtful or counterfeit conclusion.".

Article 2. Enact this Law after its official publication.

Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info