of November 26, 2019 No. 429
About international standards of auditor activities
For the purpose of observance in the territory of the Republic of Belarus of international standards of auditor activities and the Code of ethics of the professional accountants accepted by the International federation of accountants (further respectively - international standards of auditor activities and the Code of ethics):
1. Determine that:
1.1. international standards of auditor activities and the Code of ethics become effective in the territory of the Republic of Belarus Council of Ministers of the Republic of Belarus as the technical regulatory legal acts which are not relating to area of technical regulation and standardization;
1.2. enforcement in the territory of the Republic of Belarus of international standards of auditor activities and the Code of ethics is performed concerning each document of the international standard of auditor activities, the Code of ethics and the document providing modification of them received from the International federation of accountants;
1.3. financing of the expenses connected with enforcement in the territory of the Republic of Belarus of international standards of auditor activities and the Code of ethics is performed at the expense of the means of the republican budget provided to the Ministry of Finance on the international activities.
2. No. 135 "About obligatory legal examination of technical regulatory legal acts" after the word of "Explanations" to add the paragraph of the seventh part two of subitem 1.3 of Item 1 of the Presidential decree of the Republic of Belarus of April 12, 2018 with words ", international standards of auditor activities, the Code of ethics of professional accountants".
3. In six-months time to provide to Council of Ministers of the Republic of Belarus reduction of acts of the legislation in compliance with this Decree and to take other measures for its realization.
4. This Decree becomes effective after its official publication.
President of the Republic of Belarus
A. Lukashenko
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