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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 activities of the auditing organizations rendering auditor services to the socially significant organizations (federal state control (supervision)

(as amended of the Order of the Government of the Russian Federation of 23.12.2021 No. 2407)

The government of the Russian Federation decides:

1. Approve the enclosed Regulations on external control of activities of the auditing organizations rendering auditor services to the socially significant organizations (federal state control (supervision).

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. Ceased to be valid according to the Order of the Government of the Russian Federation of 23.12.2021 No. 2407

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 activities of the auditing organizations rendering auditor services to the socially significant organizations (federal state control (supervision)

1. This Provision establishes procedure for the organization and implementation of external control of activities of the auditing organizations rendering auditor services to the socially significant organizations (federal state control (supervision) (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 rendering auditor services to the socially significant organizations (further - auditing organization), requirements of the Federal Law "About Auditor Activities", other Federal Laws and other regulatory legal acts and regulations of the Central bank of the Russian Federation, rules of independence of auditors and auditing organizations, the code of professional ethics of auditors accepted according to them (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 the state control.

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 data from the register of auditing organizations provided by part 2 of article 5.1 of the Federal law "About Auditor Activities".

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.

11. The Federal Treasury does not change category of risk to which object of control according to appendix No. 1 to this Provision, in connection with availability of the negative events which were available in activities of auditing organization and testimonial of possible non-compliance with mandatory requirements by it is referred in case of simultaneous accomplishment by auditing organization within 5 consecutive calendar years preceding year of implementation of risk assessment, the following conditions confirming conscientiousness of auditing organization:

a) by results of the external control of activities of auditing organization exercised by self-regulatory organization of auditors measures of disciplinary impact were not applied;

b) liability insurance of auditing organization for agreement breach of rendering auditor services and responsibility for property tort of other persons as a result of implementation of auditor activities;

c) provision by auditing organization to the Federal Treasury (its territorial authority) of access to databases, containing in the documents received or constituted when rendering auditor and connected with auditor activities of other services and also to other information resources of auditing organization.

12. When implementing the state control the Federal Treasury (its territorial authorities) hold the following preventive events:

a) informing;

b) generalization of law-enforcement practice;

c) announcement of caution;

d) preventive visit.

13. The Federal Treasury (its territorial authorities) perform informing controlled persons and other interested persons concerning observance of mandatory requirements.

14. The report containing results of generalization of law-enforcement practice prepares annually and is posted by the Federal Treasury on the official site on the Internet no later than March 1 of the year following reporting.

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