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It is registered

Ministry of Justice

Russian Federation

On December 25, 2020 No. 61838

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of November 13, 2020 No. 265n

About approval of Administrative regulations on implementation by the Ministry of Finance of the Russian Federation of the state control (supervision) of activities of self-regulatory organizations of auditors

(as amended of the Order of the Ministry of Finance of the Russian Federation of 27.08.2021 No. 115n)

According to part 1 of article 22 of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" (The Russian Federation Code, 2009, No. 1, Art. 15; 2020, No. 14, the Art. 2028), Item 2 of the Regulations on the state supervision of activities of self-regulatory organizations approved by the order of the Government of the Russian Federation of November 22, 2012 No. 1202 (The Russian Federation Code, 2012, No. 48, Art. 6709; 2019, No. 5, the Art. 391), subitem 5.3.30 of Item 5 of the Regulations on the Ministry of Finance of the Russian Federation approved by the order of the Government of the Russian Federation of June 30, 2004 No. 329 (The Russian Federation Code, 2004, No. 31, Art. 3258; 2009, No. 26, the Art. 3212), the Rules of development and approval of administrative regulations of implementation of the state control (supervision) approved by the order of the Government of the Russian Federation of May 16, 2011 No. 373 (The Russian Federation Code, 2011, No. 22, Art. 3169; 2018, to No. 46, of the Art. 7050), I order:

1. Approve the enclosed Administrative regulations on implementation by the Ministry of Finance of the Russian Federation of the state control (supervision) of activities of self-regulatory organizations of auditors.

2. Responsible structural division for implementation of the state control (supervision) to determine Department of regulation of financial accounting, financial reporting and auditor activities.

3. Recognize invalid:

the order of the Ministry of Finance of the Russian Federation of September 21, 2011 No. 115n "About approval of Administrative regulations on execution by the Ministry of Finance of the Russian Federation of the state function on implementation of the state control (supervision) of activities of self-regulatory organizations of auditors" (registration number 23288) is registered by the Ministry of Justice of the Russian Federation on February 21, 2012;

the order of the Ministry of Finance of the Russian Federation of June 22, 2015 No. 96n "About introduction of amendments to the order of the Ministry of Finance of the Russian Federation of September 21, 2011 No. 115n "About approval of Administrative regulations on execution by the Ministry of Finance of the Russian Federation of the state function on implementation of the state control (supervision) of activities of self-regulatory organizations of auditors" (registration number 38008) is registered by the Ministry of Justice of the Russian Federation on July 14, 2015;

the order of the Ministry of Finance of the Russian Federation of June 15, 2017 No. 90n "About modification of the Administrative regulations on execution by the Ministry of Finance of the Russian Federation of the state function on implementation of the state control (supervision) of activities of self-regulatory organizations of auditors approved by the order of the Ministry of Finance of the Russian Federation of September 21, 2011 No. 115n" (registration number 47845) is registered by the Ministry of Justice of the Russian Federation on August 17, 2017;

the order of the Ministry of Finance of the Russian Federation of April 25, 2018 No. 89n "About modification of the Administrative regulations on execution by the Ministry of Finance of the Russian Federation of the state function on implementation of the state control (supervision) of activities of self-regulatory organizations of auditors approved by the order of the Ministry of Finance of the Russian Federation of September 21, 2011 No. 115n" (registration number 51080) is registered by the Ministry of Justice of the Russian Federation on May 14, 2018.

Minister

A. G. Siluanov

Approved by the Order of the Ministry of Finance of the Russian Federation of November 13, 2020, No. 265n

Administrative regulations on implementation by the Ministry of Finance of the Russian Federation of the state control (supervision) of activities of self-regulatory organizations of auditors

I. General provisions

1. These Administrative regulations establish terms and the sequence of ministerial procedures (actions) of the Ministry of Finance of the Russian Federation when implementing the state control (supervision) of activities of self-regulatory organizations of auditors, and also order of interaction between structural divisions of the Ministry of Finance of the Russian Federation and their officials, interactions of the Ministry of Finance of the Russian Federation with physical persons and legal entities, self-regulatory organizations of auditors, their authorized representatives, other public authorities in the cases provided by the Federal Laws when implementing the state control (supervision) of activities of self-regulatory organizations of auditors.

Name of function

2. The name of function - the state control (supervision) of activities of self-regulatory organizations of auditors (further the state control (supervision).

3. The state control (supervision) is exercised in the form of documentary and exit planned, and also documentary and exit unscheduled inspections of self-regulatory organizations of auditors.

Documentary check is performed in the location of responsible structural division of the Ministry of Finance of the Russian Federation. Exit check is performed in the location of self-regulatory organization of auditors.

The name of the body exercising the state control (supervision)

4. The state control (supervision) is exercised by the Ministry of Finance of the Russian Federation (further - the Ministry).

5. Self-regulatory organizations of auditors are performed by the government civil servants of responsible structural division of the Ministry (further - controllers).

6. The ministry involves in conducting check of self-regulatory organization of auditors of experts, the expert organizations which are not consisting in civil and employment relationships with self-regulatory organization of auditors concerning which it is performed, and not being affiliates of the checked self-regulatory organization of auditors.

The regulatory legal acts regulating implementation of the state control (supervision)

7. The list of the regulatory legal acts regulating implementation of the state control (supervision) is posted on the official site of the Ministry on the Internet (further - the Internet), in the federal state information system "Federal Register of the State Services (Functions)" (further - the Federal register) and in the federal state information system "Single Portal of the State and Municipal Services (Functions)" (further - the Single portal).

Subject of the state control (supervision)

8. Subject of the state control (supervision) is observance of auditors of requirements of the Federal Law by self-regulatory organizations of December 30, 2008 No. 307-FZ "About auditor activities" (The Russian Federation Code, 2009, No. 1, Art. 15; 2019, No. 48, the Art. 6739) and other regulatory legal acts accepted according to it.

The rights and obligations of officials when implementing the state control (supervision)

9. Managerial rights of group of controllers:

1) to send inquiries to sole executive body (to person, it authorized) self-regulatory organization of auditors, members of self-regulatory organization of auditors, the organizations and organizations for the program of check;

2) to receive written explanations, references and data from sole executive body (person, it authorized) self-regulatory organization of the auditors or officials responsible for the organization and holding actions for fulfillment of requirements of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" and other regulatory legal acts accepted according to it, members of self-regulatory organization of auditors on the questions arising during check, the verified copies of documents necessary for conducting check;

3) to perform the powers provided by the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" and other regulatory legal acts, and also these Administrative regulations accepted according to it.

10. Obligations of the head of group of controllers:

1) to perform only during execution of service duties, exit check only in case of presentation of official IDs, copies of the order of the Ministry on conducting exit check and in case of unscheduled exit inspection of the copy of the document on coordination with bodies of prosecutor's office of conducting check;

2) to organize and carry out control procedures according to the program of check;

3) to distribute questions of the program of check between the controllers entering into group of controllers;

4) to determine amount and structure of control actions by each question of the program of check, and also method, forms and methods of carrying out such control actions;

5) to organize departure and work of group of controllers in the conditions of exit check;

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