of August 4, 2021 No. PP-5210
About additional measures for enhancement of system of certification of auditors
For the purpose of implementation of modern system of the certification of auditors on the basis of the best practices of developed countries providing transparency of holding qualification examinations on receipt of the qualification certificate of the auditor, and also establishment of close partnership and interaction with the international organizations in this sphere:
1. Agree with offers of the Ministry of Finance and republican public associations of auditors (further - public associations of auditors) about transfer since August 15, 2021 to public associations of auditors of functions of the Ministry of Finance on:
to holding qualification examinations on receipt of the qualification certificate of the auditor (further - qualification examinations);
to issue, renewal, prolongation and termination of effective period of the qualification certificate of the auditor;
to approval of the program of advanced training of auditors.
2. Determine that:
the procedure, the regulations of holding qualification examination, issue, renewal, prolongation and termination of effective period of the qualification certificate of the auditor, the program of advanced training of auditors affirm public associations of auditors in coordination with the Ministry of Finance;
information on the organization and structure of the qualification examinations, materials and training programs recommended for preparation for qualification examinations and also results of qualification examinations is posted on the official site of public associations of auditors;
databases about the applicants who participated in qualification examinations and the issued qualification certificates of the auditor, are kept by public associations of auditors.
3. Approve "Road map" on implementation in regions of the republic of advanced methods of training of qualified specialists in the sphere of audit and to further enhancement of regulatory framework in the sphere of auditor activities according to appendix No. 1.
4. Grant to public associations of auditors the right:
creations independently or jointly the examination centers for holding qualification examinations according to established procedure and the regulations;
developments of regional network for the purpose of the organization of qualification examinations for receipt of the qualification certificate of the auditor in all regions of the republic and advanced training of auditors.
5. To the ministry of the higher and secondary vocational education:
together with the Ministry of Finance to approve the schedule of the accelerated training in international standards of audit (further - MSA) pedagogical personnel on disciplines "Financial accounting" and "Audit" of the Tashkent state economic university, Tashkent financial institution, Samarkand institute of economy and service (further - pilot highest educational institutions) in accredited training centers;
since August 1, 2022 to implement in educational process of pilot highest educational institutions updated training programs on disciplines the "Financial accounting" and "Audit" in the directions of bachelor degree and specialty of magistracy providing profound studying of MSA;
till January 1, 2022 to publish on the official website and on permanent basis to update the database of pedagogical personnel of the highest educational institutions which were trained in accredited training centers within the international certification of accountants.
6. To the Ministry of Finance:
in a month together with public associations of auditors to approve the list of international certificates of accountants in the presence of which issue and prolongation of effective period the qualification certificate of the auditor is performed without passing qualification examination;
render technical and methodological assistance to public associations of auditors in preparation and holding qualification examinations;
organize together with public associations of auditors effective system of the certification of auditors on the basis of the best practices of developed countries providing transparency of holding examinations and assessment of results, and also information exchange by results of qualification examinations, advanced training of auditors, external control of quality of auditor activities;
until the end of 2021 to work with the international organizations in the field of certification of accountants implementation of national system of examinations in the directions "Right" and "Taxation" including these qualification examinations within the international certification of accountants;
take measures for cooperation increase with the international organizations in the field of certification of accountants for the purpose of recognition and application of international standards of education for accountants and auditors in the republic;
together with public associations of auditors to work possibility of attraction of grant means of the international financial institutions;
together with the interested ministries and departments in two-month time to make in the Cabinet of Ministers offers on the changes and amendments in the legislation following from this resolution.
7. Make change to the Regulations on the Ministry of Finance of the Republic of Uzbekistan approved by the resolution of the President of the Republic of Uzbekistan of March 18, 2017 No. PP-2847, according to appendix No. 2.
8. Recognize invalid some resolutions of the President of the Republic of Uzbekistan according to appendix No. 3.
9. Assign to the Minister of Finance T. A. Ishmetov the personal responsibility for the effective organization of execution of this resolution.
Quarterly discussion of course of execution of this resolution, implementation of coordination and control of activities of the departments responsible for its execution to assign to the deputy prime minister of the Republic of Uzbekistan D. A. Kuchkarov.
President of the Republic of Uzbekistan
Appendix No. 1
to the Resolution of the President of the Republic of Uzbekistan of August 4, 2021 No. PP-5210
Name of action
Executives in charge
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