Document from CIS Legislation database © 2003-2020 SojuzPravoInform LLC

ORDER OF THE GOVERNMENT OF THE REPUBLIC OF TAJIKISTAN

of June 3, 2006 No. 230

About approval of Rules of carrying out certification on the right of implementation of auditor activities

(as amended on 03-07-2014)

1. Approve Rules of carrying out certification on the right of implementation of auditor activities it (is applied).

2. For the purpose of the organization of carrying out certification on the right of implementation of auditor activities to form the Qualification certification and licensed commission which structure is approved by the Minister of Finance of the Republic of Tajikistan under the Ministry of Finance of the Republic of Tajikistan.

3. Recommend to National Bank of Tajikistan to perform necessary organizational actions for ensuring carrying out certification on the right of implementation of bank audit.

4. Consider No. 259 which voided the Order of the Government of the Republic of Tajikistan of June 19, 2000 "About approval of the Procedure for carrying out certification on the right of implementation of auditor activities".

Prime Minister of the Republic of Tajikistan E.Rakhmonov

Approved by the order of the Government of the Republic of Tajikistan of June 3, 2006, No. 230

Rules of carrying out certification on the right of implementation of auditor activities

1. Certification on the right of implementation of auditor activities in the Republic of Tajikistan (further certification) is carried out for the purpose of ensuring professional accomplishment by auditors of the obligations.

Certification there undergo all physical persons wishing to be engaged in auditor activities (further - applicants).

2. Applicants - the citizens of the Republic of Tajikistan and citizens of foreign countries having the higher economic education or legal education with three-year years of service of practical work of the accountant, auditor, economist, financier, tax worker and jurist and also the citizens having secondary vocational education with five-year length of service on these specialties are allowed to certification.

3. The organization of carrying out certification is assigned on:

- The Ministry of Finance of the Republic of Tajikistan certification of applicants - on general audit of the companies, their associations, firms, commodity and stock exchanges, insurance companies, investment funds, pension, public and others the organization business activity;

- National Bank of Tajikistan certification of applicants - on audit of banks and other credit institutions.

4. For carrying out certification the Ministry of Finance of the Republic of Tajikistan will form Qualification attestatsionno - the licensed commission (further - the qualification commission).

Rules of carrying out certification on implementation of audit of banks and other credit institutes is right establishes National Bank of Tajikistan.

5. Certification is carried out after passing of rates based on uchebno - methodical rates on training and retraining of auditors, and examinations by the determined Qualification commission of the Ministry of Finance of the Republic of Tajikistan.

The number of class periods and the training program are developed and affirm the Qualification commissions.

6. The Qualification commission specialists of central offices of the Ministry of Finance of the Republic of Tajikistan, the Tax Committee under the Government of the Republic of Tajikistan, State committee on homeland security of the Republic Tadzhikista, Schetnaya are included
chamber of the Republic of Tajikistan and Agency on the state financial control and fight against corruption of the Republic of Tajikistan.

The structure of the Qualification commission can also include teachers of economics and law departments of higher education institutions.

Members Qualification the Commissions perform the activities on a grant basis and without the replacement right.

7. Each auditor having the competence certificate shall within three years since year of the receipt of the certificate following after year, to take training course according to the programs of advanced training approved by the qualification Commission.

8. The schedule of work of the Qualification commissions is determined by their heads.

Meetings of the Qualification commission are held as required and are competent if at them there are at least two thirds of members of the commission.

Decisions are made by a simple majority vote the members of the Qualification commission participating in meeting.

In case of equality of votes the voice of the head of commission is decisive.

In the absence of the head of commission of its function are assigned to his deputy.

9. The qualification commissions approve single programs according to which training and qualification examinations are provided.

Heads of the Qualification commission sign in the procedure established by the legislation of the Republic of Tajikistan contracts with educational and methodical, undergoing accreditation of the professional organizations by rates about carrying out on their base of training and retraining of applicants. In the presence of opportunity and conditions such rates can be created under divisions of the Ministry of Finance of the Republic of Tajikistan and National Bank of Tajikistan.

In case of need authorized bodies can transfer to these educational institutions functions on acceptance of examinations and issues to applicants of the competence certificate.

The procedure for consideration of the application and receipt of the Competence certificate on implementation of auditor activities of business entities is performed according to the Law of the Republic of Tajikistan "About authorization system"

Qualification commissions:

- approve procedure for holding qualification examinations, contents of examination tests, and also structures of examination committees;

- examination committee is determined at the expense of members of the commission;

- will organize regular quality checks of the given classes and qualification examinations;

- inform applicants on procedure and terms of holding qualification examinations:

- consider and approve results of qualification examinations and make on their basis decisions on issue (refusal in issue) the competence certificate of the auditor,

In case of doubts in objectivity of the mark which is put down by examination committee the Qualification commission has the right to appoint to the applicant re-examination;

- issue competence certificates of the auditor;

- keep the corresponding registers of the issued competence certificates of the auditor.

10. Applicants represent the following documents to the relevant Commission (The qualification commission):

- the statement for the admission on training courses and examinations,

- the copy of the diploma about the highest or (and) so-so - vocational education, two photos in size 4x 6, the receipt on introduction  of payment  for  consideration of the application.

- the passport copy (with the address); 

- copy of the service record;

- copy of the identification taxpayer number (ITN).

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