LAW OF TURKMENISTAN

of April 17, 2022 No. 468-VI

About modification and amendments in the Law of Turkmenistan "About auditor activities"

I. Bring in the Law of Turkmenistan "About auditor activities" of November 8, 2014 (Sheets of Majlis of Turkmenistan, 2014, No. 4, Art. 139; 2018, No. 2, Art. 43; Sheets Millie Gengesha of Turkmenistan, 2021, Art. No. 2-3, 49) following changes and amendments:

1) in Article 6:

in part five of the word "audit of insurance companies", and "," to exclude audit of professional participants of the security market;

in the paragraph the second word parts seven", insurance companies" to exclude;

in Item shall be replaced with words 2 parts eight of the word "with insurance activity, with banking activity or activities in the field of the security market" "with activities of credit institutes and banking activity";

in part nine of the word "six months" shall be replaced with words "two months";

"Auditors and auditor" to replace 2) in part four of Article 11 of the word with the word "Auditor";

3) in Article 14 part two:

in Item 1:

to state the subitem of "b" in the following edition:

"b) activities for management of securities, activities for the organization of trade in the security market (activities of stock exchange);

in the subitem of "d" of the word", including in the field of pension insurance" to exclude;

add with the subitem of the following content:

"e) activities of non-state pension funds;";

in Item 2 after the word of "companies" to add with words "(for all legal entities specified in this Item - if the income within year constitutes to twenty thousandfold and more than a size of the basic size established by the legislation of Turkmenistan for calculation of social payments and other payments, taxes, charges)";

Article 23 part one after item 4 to add 4) with Item of the following content:

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