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ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of June 25, 2021 No. 1009

About approval of the Regulations on external control of quality of work (federal state control (supervision) of the auditing organizations booking statutory audit of accounting (financial) records of the organizations specified regarding 3rd article 5 of the Federal law "About Auditor Activities"

According to part 6.1 of article 10.1 of the Federal law "About Auditor Activities" and Item 1 of part 2 of article 3 of the Federal law "About the State Control (Supervision) and Municipal Control in the Russian Federation" Government of the Russian Federation decides:

1. Approve the enclosed Regulations on external control of quality of work (federal state control (supervision) of the auditing organizations booking statutory audit of accounting (financial) records of the organizations specified regarding 3rd article 5 of the Federal law "About Auditor Activities".

2. Realization of the powers provided by this resolution is performed by the Federal Treasury (its territorial authorities) within the limiting Russian Federation established by the Government of the number of employees of the Federal Treasury (its territorial authorities) and budgetary appropriations provided to the Federal Treasury (its territorial authorities) in the federal budget on management and management in the sphere of the established functions.

3. According to Item 6 of the order of the Government of the Russian Federation of November 30, 2020 No. 1969 "About features of forming of annual plans of conducting planned inspections of legal entities and individual entrepreneurs for 2021, conducting checks in 2021 and modification of Item 7 of Rules of preparation by state control (supervision) bodies and bodies of municipal control of annual plans of conducting planned inspections of legal entities and individual entrepreneurs" included in the annual plans of the Federal Treasury and its territorial authorities of conducting planned inspections of the state control for 2021 approved by the head of the Federal Treasury or heads of its territorial authorities, scheduled inspections within external control of quality of work of auditing organizations which start date comes after June 30, 2021 are subject to carrying out within the state control according to Regulations on external control of quality of work (federal state control (supervision) of the auditing organizations booking statutory audit of accounting (financial) records of the organizations specified regarding 3rd article 5 of the Federal law "About Auditor Activities", the approved this resolution.

4. This resolution becomes effective since July 1, 2021.

Russian Prime Minister

M. Mishustin

Approved by the Order of the Government of the Russian Federation of June 25, 2021 No. 1009

Regulations on external control of quality of work (federal state control (supervision) of the auditing organizations booking statutory audit of accounting (financial) records of the organizations specified regarding 3rd article 5 of the Federal law "About Auditor Activities"

1. This Provision establishes procedure for the organization and implementation of external control of quality of work (federal state control (supervision) of the auditing organizations booking statutory audit of accounting (financial) records of the organizations specified regarding 3rd article 5 of the Federal law "About Auditor Activities" (further - the state control), on the questions provided by part 5 of article 3 of the Federal law "About the State Control (Supervision) and Municipal Control in the Russian Federation".

2. The state control is exercised by the Federal Treasury and its territorial authorities.

3. Subject of the state control is observance by the auditing organization booking statutory audit of accounting (financial) records of the organizations specified regarding 3rd article 5 of the Federal law "About Auditor Activities" (further - auditing organization), requirements of the Federal Law "About Auditor Activities", standards of auditor activities, rules of independence of auditors and auditing organizations, the code of professional ethics of auditors (further - mandatory requirements), and also execution of the decisions of the Federal Treasury (its territorial authorities) on application of corrective actions made by results of control (supervising) actions by them.

4. The officials of the Federal Treasury (its territorial authorities) authorized on decision making about implementation of control (supervising) actions are the head (deputy manager) of the Federal Treasury (its territorial authorities).

5. The officials of the Federal Treasury (its territorial authorities) authorized on implementation of the state control are the head (deputy manager) of the Federal Treasury (its territorial authorities), federal government civil servants to whose job responsibilities according to official regulations implementation of powers on the state control belongs.

6. Object of the state control are activities, actions (failure to act) of auditing organization for rendering auditor and other services when which implementing mandatory requirements shall be observed.

7. Accounting of objects of control is performed by the Federal Treasury based on the notifications on the beginning of rendering the services provided by part 2 of article 10.1 of the Federal law "About Auditor Activities" submitted by auditing organizations.

8. For risk management objectives of damnification (damage) to the values protected by the law when implementing the state control objects of control belong to the following categories of risk of damnification (damage) to the values protected by the law (further - categories of risk):

extremely high risk;

high risk;

average risk;

low risk.

9. Criterion of reference of object of control to certain category of risk is the public importance of the organizations to which the auditing organization rendered (renders) services in carrying out statutory audit of accounting (financial) records (further - the audited faces).

Reference of object of control to certain categories of risk of damnification (damage), including change of category of risk to which object of control is referred is performed based on the decision of the head (deputy manager) of the Federal Treasury according to appendix No. 1.

10. The Federal Treasury changes category of risk to which object of control according to appendix No. 1 to this Provision is referred, in the presence of at least one being available in activities of auditing organization and testimonial of possible non-compliance by it mandatory requirements of the negative event specified in appendix No. 2.

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