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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of February 14, 2018 No. 14

About certification on the right of receipt of the competence certificate of the auditor

(as amended of the Resolution of the Ministry of Finance of the Republic of Belarus of 14.01.2021 No. 6)

Based on part four of Item 3 and part one of Item 6 of the Regulations on procedure for carrying out certification on the right of receipt of the competence certificate of the auditor and confirmation of qualification by auditors approved by the resolution of Council of Ministers of the Republic of Belarus of December 18, 2013 No. 1098, the Ministry of Finance of the Republic of Belarus DECIDES:

1. Approve:

The regulations on the qualification commission on auditor activities (are applied);

The regulations on procedure for acceptance by the qualification commission on auditor activities of qualification examinations (are applied).

2. Establish:

form of the competence certificate of the auditor according to appendix 1;

form of the book of registration of competence certificates of auditors according to appendix 2.

3. Recognize invalid:

the resolution of the Ministry of Finance of the Republic of Belarus of May 28, 2001 No. 60 "About approval of the Regulations on the qualification commission on auditor activities" (The national register of legal acts of the Republic of Belarus, 2001, No. 63, 8/6281);

the resolution of the Ministry of Finance of the Republic of Belarus of July 1, 2002 No. 93 "About approval of regulatory legal acts on certification and introduction of amendments to the resolution of the Ministry of Finance of the Republic of Belarus of May 28, 2001 No. 60" (The national register of legal acts of the Republic of Belarus, 2002, No. 92, 8/8316);

the resolution of the Ministry of Finance of the Republic of Belarus of October 31, 2003 No. 150 "About recognition voided some regulatory legal acts of the Ministry of Finance of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2003, No. 128, 8/10195);

the resolution of the Ministry of Finance of the Republic of Belarus of August 6, 2004 No. 119 "About modification and amendments in some regulatory legal acts of the Ministry of Finance of the Republic of Belarus concerning auditor activities" (The national register of legal acts of the Republic of Belarus, 2004, No. 128, 8/11367);

the resolution of the Ministry of Finance of the Republic of Belarus of November 12, 2004 No. 163 "About modification of some regulatory legal acts of the Ministry of Finance of the Republic of Belarus concerning auditor activities" (The national register of legal acts of the Republic of Belarus, 2004, No. 191, 8/11729);

Item 5 of the resolution of the Ministry of Finance of the Republic of Belarus of July 4, 2007 No. 109 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus concerning auditor activities" (The national register of legal acts of the Republic of Belarus, 2007, No. 188, 8/16886);

Items 3 and 5 of the resolution of the Ministry of Finance of the Republic of Belarus of December 1, 2010 No. 146 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2010, No. 312, 8/23085).

4. This resolution becomes effective since January 1, 2019.

Minister

V. V. Amarin

Appendix 1

to the Resolution of the Ministry of Finance of the Republic of Belarus of February 14, 2018 No. 14

Form

Competence certificate of the auditor

№___________________

 

 

It is issued _________________________________________________

 

 

(surname, own name,

 

 

_______________________________________________________

Place

 

middle name (if that is available)

for

 

based on the order of the Ministry of Finance

photo

 

The Republic of Belarus from ___ ______________ 20 __.

35 x 45

 

№ _________________

 

 

Minister of Finance ________________

 

 

(signature)

 

 

M.P.

Minsk ___ ______________ 20 __.

Registration No. ______________

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