of December 28, 2019 No. 936
About questions of purchases of goods (works, services), certifications and confirmations of qualification of auditors
Based on the paragraph of the fourth Item 3 of Article 5, of item 4 of article 22 of the Law of the Republic of Belarus of July 12, 2013 No. 56-Z "About auditor activities", and also for the purpose of enhancement of regulation of the relations in the field of purchases of goods (works, services) at the expense of own means the Council of Ministers of the Republic of Belarus DECIDES:
1. Determine that:
1.1. purchase of auditor services in carrying out statutory audit of the annual accounting and (or) financial reporting (further if other is not provided, - the reporting) at the expense of own means (further if other is not provided, - procurements) are conducted by the organizations * according to the resolution of Council of Ministers of the Republic of Belarus of March 15, 2012 No. 229 "About enhancement of the relations in the field of purchases of goods (works, services) through own means" taking into account the requirements established in subitems 1.2-1.6 of this Item;
* For the purposes of this resolution the organizations are understood as the republican unitary enterprises, state bodies, national associations, other legal entities whose property is in republican property, economic societies which more than 25 percent of shares (shares) in authorized funds belongs to the Republic of Belarus or the organizations which property is in republican property (except for banks, "Development Bank of the Republic of Belarus" open joint stock company, the non-bank credit and financial organizations).
1.2. procurements are conducted by the organizations using tenders irrespective of the cost of such services. In case of tender recognition cancelled the organization has the right to apply procurement procedure from one source;
1.3. the organizations shall establish in documentation on purchase as a part of requirements to the legal entities participating in purchases, individual entrepreneurs (further - participants) the following mandatory requirements:
availability of information about participants in the register of auditors, auditors - individual entrepreneurs, auditing organizations;
representation by participants of information confirming respect of the principle of independence by them;
1.4. establishment by the organizations in documentation on purchase of requirements in the relation is not allowed:
obligatory availability in staff of participants of certain number of auditors;
the minimum insurance sum according to the insurance contract of the civil responsibility of auditing organization, the auditor performing activities as the individual entrepreneur (further - the auditor - the individual entrepreneur), for damnification in connection with implementation of professional activity. At the same time the winner participant shall provide availability of such insurance contract signed on the amount and the conditions determined by the organization (in case of establishment of such requirement by the organization in documentation on purchase);
obligatory availability in staff of members of the workers having special preparation in the field of International accounting standards and their Explanations (further - IFRS);
memberships (other participation) of the participant in associations of the auditing organizations which are members of the Forum of the companies of the International federation of accountants or in other international associations of auditing organizations (further - the international networks of auditing organizations);
the minimum line item of participants in the rating of the international networks of auditing organizations.
Provisions of paragraphs of the fourth or sixth of part one of this subitem are not applied in cases when:
procurements are conducted through own means of auditor services in carrying out statutory audit of the annual financial reporting constituted according to IFRS;
within one procedure procurement is at the same time conducted through own means of auditor services in carrying out statutory audit of the annual accounting records constituted according to the legislation of the Republic of Belarus, and the annual financial reporting constituted according to IFRS;
the requirements specified in paragraphs by fourth or pole of part one of this subitem are requirements of external users otchetnosti*. Such requirements shall be supported by the documents signed by the authorized person of the external user of the reporting or other documents submitted on paper or in electronic form in case of opportunity to authentically determine that they proceed from the external user of the reporting, or availability of the relevant information on the official sites of external users of the reporting;
* For the purposes of this resolution external users of the reporting are understood as investors, creditors, state bodies, foreign partners and international financial institutions.
1.5. the organizations shall establish in documentation on purchase criterion "bid price", and also at least three not cost criteria for evaluation and comparisons of proposals of participants (further - not cost criteria) when which forming can be considered:
availability at participants (or at their workers) experience of carrying out audit of the reporting in field of activity of the customer or at the organizations comparable for activities amount with the customer (in case of their availability);
compliance of the organization of internal quality evaluation of the work of auditors which is carried out by participants, to requirements of national rules of auditor activities and international standards of auditor activities;
results (in the presence) the work of participants performed by the Ministry of Finance of compliance with law about auditor activities and (or) carried out by Auditor chamber of external quality evaluation;
other information for forming of not cost criteria;
1.6. assessment and comparison of proposals of participants are carried out according to criterion "bid price" and not cost criteria depending on their specific weight established by the organization in documentation on purchase. At the same time the specific weight of criterion "bid price" shall make at least 40, but no more than 50 percent. The specific weight of each of not cost criteria shall not exceed 20 percent.
In case of assessment and comparison of proposals of participants on the decision of the organization carrying out with the participants who received equal maximum assessment by not cost criteria, negotiations on reduction of price during which these participants can reduce the cost of services declared by them, but no more than by 20 percent from original price of the offer is allowed.
Comparison of proposals of participants by criterion "bid price" is made without the value added tax included in bid price if according to the legislation the customer has the right to accept this tax to deduction;
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