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The document ceased to be valid since  November 19, 2021 according to the Order of the Minister of Finance of the Republic of Uzbekistan of November 2, 2021 No. 67

Registered by

Ministry of Justice

Republic of Uzbekistan 

 On December 21, 2018 No. 3105

ORDER OF THE MINISTER OF FINANCE OF THE REPUBLIC OF UZBEKISTAN

of November 14, 2018 No. 144

About approval of the Regulations on procedure for issue of the qualification certificate of the auditor

(as amended on 11-09-2019)

According to the Law of the Republic of Uzbekistan "About auditor activities" and the resolution of the President of the Republic of Uzbekistan of September 19, 2018 "About measures for further development of auditor activities" I order to No. PP-3946:

1. Approve Regulations on procedure for issue of the qualification certificate of the auditor according to appendix No. 1.

2. Recognize invalid some departmental regulatory legal acts according to appendix No. 2.

3. This order becomes effective after three months from the date of its official publication.

Minister

D. Kuchkarov

Appendix No. 1

to the Order of the Minister of Finance of the Republic of Uzbekistan of November 14, 2018 No. 144

Regulations on procedure for issue of the qualification certificate of the auditor

This Provision according to the Law of the Republic of Uzbekistan "About auditor activities", the resolution of the President of the Republic of Uzbekistan of September 19, 2018 No. PP-3946 "About measures for further development of auditor activities in the Republic of Uzbekistan" determines procedure for issue, renewal, cancellation, prolongation and cancellation of the qualification certificate of the auditor (further by the text - the qualification certificate).

Chapter 1. General provisions

1. In this Provision the following terms are used:

the auditor - the physical person having the qualification certificate;

the applicant - the physical person applying for receipt of the qualification certificate;

qualification examination - the examination held by the commission of qualification examination, directed to check of compliance of the applicant to requirements imposed to the auditor;

the qualification certificate - the document confirming qualification of the auditor and granting the right to render auditor services on behalf of auditing organization;

the international certificate of the accountant - the certificate "The certified international professional accountant (CIPA)" or "The certified jury accountant (ASSA)", or "The certified public accountant (SRA)".

2. The auditor, since the year following after year of receipt of the qualification certificate shall take every year professional development course in volume of 40 hours according to the program of advanced training.

3. Issue and prolongation of effective period of the qualification certificate to the applicant (auditor) in the presence of the international certificate of the accountant is performed without passing qualification examination.

Chapter 2. The qualification requirements imposed to the applicant

4. For passing qualification examination the applicant shall answer one of the following requirements:

availability of the higher education and years of service of practical work (including in combination) after the termination of higher educational institution in the sphere of audit and financial accounting, or teaching in these spheres in higher educational institutions at least three years from the last ten;

availability of the diploma of the master in specialties "financial accounting" and "audit" and years of service of practical work (including in combination) in auditing organization at least one year;

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