of December 29, 2020 No. 476-FZ
About modification of article 5 of the Federal law "About Auditor Activities"
Accepted by the State Duma on December 23, 2020
Approved by the Federation Council on December 25, 2020
Bring in part 1 of article 5 of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" (The Russian Federation Code, 2009, No. 1, Art. 15; 2010, No. 27, Art. 3420; 2011, No. 1, Art. 12; No. 48, Art. 6728; 2013, No. 52, Art. 6961; 2014, No. 49, Art. 6912; 2016, No. 27, Art. 4169, 4195, 4293; 2017, No. 18, Art. 2673; 2019, to No. 48, the Art. 6739) change, having stated it in the following edition:
"1. Statutory audit of accounting (financial) records is booked in the cases established by the Federal Laws and also concerning accounting (financial) records:
1) the organizations which securities are admitted to organized trading;
2) the organizations, being professional participants of the security market, bureau of credit histories;
3) the organizations having form of business of fund (except for state non-budgetary fund, the specialized organization of management of the target capital and the fund having the status of the international fund according to the Federal Law of August 3, 2018 No. 290-FZ "About the international companies and the international funds") if receipt of property, including money, in the year which was directly preceding accounting year exceeds 3 million rubles;
4) the organizations (except for public authorities, local government bodies, the public and local government offices, state and municipal unitary enterprises, agricultural cooperatives, the unions of these cooperatives, the organizations of consumer cooperation, performing the activities according to the Law of the Russian Federation of June 19, 1992 No. 3085-1 "About consumer cooperation (consumer societies, their unions) in the Russian Federation") corresponding at least to one of the following conditions:
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