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Ministry of Justice

Russian Federation

On January 19, 2022 No. 66935

ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of December 14, 2021 No. 212n

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 organization of auditors

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; 2021, No. 27, the Art. 5187), Item 2 of the Regulations on federal 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; 2021, No. 30, the Art. 5774), 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 organization of auditors.

2. Recognize invalid:

the 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" (registration No. 61838) is registered by the Ministry of Justice of the Russian Federation on December 25, 2020;

the order of the Ministry of Finance of the Russian Federation of August 27, 2021 No. 115n "About introduction of amendments to the 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" (registration No. 65459) is registered by the Ministry of Justice of the Russian Federation on October 18, 2021.

Minister

A. G. Siluanov

Approved by the Order of the Ministry of Finance of the Russian Federation of December 14, 2021, No. 212n

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

Name of function

2. The name of function - the state control (supervision) of activities of self-regulatory organization 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 organization 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. The self-regulatory organization of auditors is 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 members or employees of 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 organization of December 30, 2008 No. 307-FZ "About auditor activities" (The Russian Federation Code, 2009, No. 1, Art. 15; 2021, No. 27, the Art. 5187) (further - the Federal Law No. 307-FZ) and other regulatory legal acts accepted according to it, regulations of the Bank of Russia.

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 No. 307-FZ and other regulatory legal acts accepted according to it, regulations of the Bank of Russia, 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 No. 307-FZ and other regulatory legal acts accepted according to it, regulations of the Bank of Russia, and also these Administrative regulations.

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 the official ID, copy of the order of the Ministry on conducting exit check and in case of unscheduled exit inspection - the copy of the document on coordination with bodies of prosecutor's office of conducting check;

2) to organize and hold control events 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 for each question of the program of check, and also method, forms and methods of holding such control actions;

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

6) to organize interaction of group of controllers with the governing bodies specialized by bodies, officials and members of self-regulatory organization of auditors;

7) timely and fully to perform the powers provided in accordance with the legislation of the Russian Federation according to the prevention, identification and suppression of violations of requirements of the Federal Law No. 307-FZ and other regulatory legal acts accepted according to it, regulations of the Bank of Russia;

8) to observe the legislation of the Russian Federation, the right and legitimate interests of self-regulatory organization of auditors by which it is performed;

9) to perform based on the order of the Ministry on its carrying out according to its appointment;

10) to hold control events according to the program of check;

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