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It is registered

Ministry of Justice

Russian Federation 

 On June 23, 2022 No. 68968

INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of December 20, 2021 No. 6021-U

About maintaining by the Bank of Russia the register of the auditing organizations rendering auditor services to the socially significant organizations in the financial market

No. 307-FZ "About auditor activities" <1> establishes this Instruction based on parts 2 and 4 of article 5.4 of the Federal Law of December 30, 2008:

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<1> Russian Federation Code, 2009, No. 1, Art. 15; 2021, No. 27, Art. 5187.

procedure for maintaining by the Bank of Russia of the register of the auditing organizations rendering auditor services to the socially significant organizations in the financial market, including the list of the data included in it;

procedure for submission by auditing organization to the Bank of Russia of the documents necessary for entering of information about her into the register of the auditing organizations rendering auditor services to the socially significant organizations in the financial market (changes in such data), including the list of such documents and the requirement to them;

procedure for consideration by the Bank of Russia of the documents submitted by auditing organization for entering of information about her into the register of the auditing organizations rendering auditor services to the socially significant organizations in the financial market (changes in such data);

procedure the Bank of Russia of check of compliance of auditing organization to requirements of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" <1>.

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<1> Russian Federation Code, 2009, No. 1, Art. 15; 2022, No. 1, Art. 4.

1. Maintaining the register of the auditing organizations rendering auditor services to the socially significant organizations in the financial market (further respectively - auditing organization in the financial market, the register), shall be performed by the Bank of Russia in electronic form.

2. The register shall contain the following information on auditing organization in the financial market:

2.1. Complete the corporate and reduced corporate (in the presence) names in Russian.

2.2. The main state registration number (further - PSRN).

2.3. The main registration number of entry in the register of auditors and auditing organizations of self-regulatory organization of auditors (further - ORNZ).

2.4. Identification taxpayer number (further - INN).

2.5. The address of auditing organization in the financial market within the location of auditing organization in the financial market, data on which contain in the Unified State Register of Legal Entities (further - the USRLE).

2.6. The website address on the Internet (further - Internet network) which owner is the auditing organization in the financial market.

2.7. Phone number of auditing organization in the financial market.

2.8. The e-mail address of auditing organization in the financial market.

2.9. Date of entering by the Bank of Russia of data on auditing organization into the register.

2.10. Date of exception the Bank of Russia of data on auditing organization from the register (in the presence).

2.11. The information about each auditor entering the minimum number of the auditors necessary for confirmation of conformity of auditing organization in the financial market to the conditions established by Items 1 - 4 parts 2 of article 5.3 of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" <1> (further respectively - the auditor in the financial market, the Federal Law "About Auditor Activities"):

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<1> Russian Federation Code, 2009, No. 1, Art. 15; 2021, No. 27, Art. 5187.

surname, name and middle name (the last - in the presence);

birth date and birth place;

digital country code (countries) of nationality (citizenship) according to the All-Russian qualifier of the countries of the world or specifying on lack of nationality (citizenship) (if nationality (citizenship) changed, former nationality (citizenship), and also date and the reason of change) (further - data on nationality are in addition specified);

series (in the presence) and document number, proving the identity, the name of the body which issued the identity document, date of issue of the identity document (further - details of the identity document);

INN (in the presence);

ORNZ;

the insurance number of the individual ledger account in system of mandatory pension insurance (further - the Insurance Number of Individual Ledger Account) (in the presence);

registration address at the place of residence.

3. For entering into the register of data on the auditing organization intending to render auditor services to the socially significant organizations in the financial market (further - the applicant), the applicant shall submit in the Bank of Russia the application form for entering of information about him into the register which is filled in with use of information resource, the reference to which is contained on the official site of the Bank of Russia in Internet network, and containing the following information:

3.1. Complete the corporate and reduced corporate (in the presence) names of the applicant in Russian.

3.2. PSRN of the applicant.

3.3. Applicant's INN.

3.4. Applicant's ORNZ.

3.5. The applicant's address within the location of the applicant, data on which contain in the USRLE.

3.6. Phone number of the applicant.

3.7. E-mail address of the applicant.

3.8. The website address which owner is the applicant.

3.9. Applicant's request for entering of information about him into the register.

3.10. The information about each auditor in the financial market (surname, name and middle name (the last - in the presence), birth date and birth place, data on nationality, details of the identity document, INN (in the presence), ORNZ, the Insurance Number of Individual Ledger Account (in the presence), registration address at the place of residence).

4. The following documents shall be enclosed to the application for entering of information about the applicant into the register:

4.1. The notification on the made decision on entering of information about the applicant into the register of the auditing organizations rendering auditor services to the socially significant organizations received according to part 5 of article 5.4 of the Federal law "About Auditor Activities" <1>.

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<1> Russian Federation Code, 2009, No. 1, Art. 15; 2021, No. 27, Art. 5187.

4.2. The questionnaire constituted in the form of the table and containing the following information about each auditor in the financial market:

surname, name, middle name (the last - in the presence);

birth date and birth place;

data on nationality;

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