of October 10, 2018 No. ZR-396
About modification and amendments in the Law of the Republic of Armenia "About auditor chamber"
Accepted by National Assembly of the Republic of Armenia on October 3, 2018
Article 1. "About auditor chamber" (further - the Law) to state part 5 of article 26 of the Law of the Republic of Armenia of January 16, 2018 to ZR-58-N in the following edition:
"5. For the program Item included in the second part of the program of activities:
1) constituted as a result of its execution:
and. the current conclusion on audit of execution includes the report on economy and (or) target efficiency and (or) account efficiency of subject of audit;
. the current conclusions on financial audits and compliance audits include information of Item 1 and the opinion provided by the subitem "an" or "b" or "v" or "g" of Item 1 of part 2 of article 27 of this Law;
The current conclusion constituted as a result of its execution, as necessary, includes 2):
and. record about not detection of discrepancy or misstatement;
. record about discrepancy or misstatement;
century of the offer to management of object of audit and other concerned parties;
of objection and the explanations furnished to heads of objects of audit under protocols of audit;
of the conclusion;
e. other information.".
Article 2. Regarding the 2nd article 28 of the Law of the word "at least, in one month prior to sending the annual message to National assembly" shall be replaced with words "till April 1 of this year".
Article 3. To add part 1 of article 40 of the Law with the new offer of the following content: "During the first three working days of every quarter the chairman of auditor chamber sends to National assembly the provided list of the current conclusions distributed on months which shall be provided in this quarter.
Article 4. This Law becomes effective for the tenth day after its official publication.
President of the Republic of Armenia
A. Sargsyan
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