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Ministry of Justice

Russian Federation

On July 22, 2022 No. 69343

INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of January 10, 2022 No. 6059-U

About procedure for adoption by the Bank of Russia of the decision on provision of auditing organization, data on which are entered by the Bank of Russia in the register of the auditing organizations rendering auditor services to the socially significant organizations in the financial market, data on activities of the audited face and on procedure for submission of data by such auditing organization to the Bank of Russia,

Based on part 3 and part 5 of article 14.1 of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" <1> establishes this Instruction:

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

procedure for adoption by the Bank of Russia of the decision on provision on own initiative auditing organization, data on which are entered by the Bank of Russia in the register of the auditing organizations rendering auditor services to the socially significant organizations in the financial market, data on activities of the audited face for the purpose of carrying out audit of accounting (financial) records, rendering other auditor service to such person;

procedure for representation by auditing organization, data on which are entered by the Bank of Russia in the register of the auditing organizations rendering auditor services to the socially significant organizations in the financial market, requested by the Bank of Russia according to part 4 of article 14.1 of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" <1> data or the message on their absence.

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

1. The decision of the Bank of Russia on provision on own initiative of auditing organization, data on which are entered by the Bank of Russia in the register of the auditing organizations rendering auditor services to the socially significant organizations in the financial market (further, - auditing organization in the financial market), data on activities of the audited face for the purpose of carrying out audit of accounting (financial) records of the socially significant organization in the financial market, rendering other auditor service to such person is accepted:

Committee of banking supervision - concerning data on activities of credit institutions, parent credit institutions of banking groups, parent organizations of bank holdings;

Committee of financial supervision - concerning data on activities of insurance companies; societies of mutual insurance; the organizations, being professional participants of the security market; clearing organizations; organizers of trade; non-state pension funds; managing companies of investment funds, mutual investment funds and non-state pension funds; the organizations which securities are admitted to organized trading; the organizations which accounting (financial) records join in the securities prospectus;

Committee of supervision in the sphere of rendering professional services in the financial market - concerning data on activities of bureau of credit histories.

2. The decision on provision of data of auditing organization in the financial market is made by results of consideration of the petition of structural division of the Bank of Russia within which competence realization of powers on implementation of supervision of activities of the audited face about which activities it is offered to provide information of auditing organization in the financial market, or to implementation of supervision of activities of the credit institution which is part of bank holding which parent organization is the audited face, or to implementation of supervision of observance by issuers of requirements of the legislation of the Russian Federation on joint-stock companies and securities, control and supervision in the sphere of the corporate relations in joint-stock companies, other interested structural division of the Bank of Russia (further - the petition) in time, not exceeding 20 working days after day of receipt of the petition is.

3. The petition shall contain the following information:

3.1. Information on the audited face, the information on which activities is offered to be provided to auditing organization in the financial market:

complete the corporate and reduced corporate (in the presence) names in Russian;

the address within the location;

for the legal entities registered in the territory of the Russian Federation - the primary state registration number, identification taxpayer number;

for the credit institutions registered in the territory of the Russian Federation - registration number of credit institution according to the Book of state registration of credit institutions;

date of the conclusion of the contract of the audited face with auditing organization in the financial market which is offered to provide the information on activities of the audited face.

3.2. Information on auditing organization in the financial market which is offered to provide the information on activities of the audited face:

complete the corporate and reduced corporate (in the presence) names in Russian;

the address within the location;

primary state registration number;

identification taxpayer number.

the main registration number of auditing organization in the register of self-regulatory organization of auditors.

3.3. The accounting period of accounting (financial) records concerning which audit for the purpose of which provision of data of auditing organization in the financial market is offered is booked.

3.4. The list of data on activities of the audited face which are offered to be provided to auditing organization in the financial market.

3.5. Reasons for feasibility of the offered provision of data on activities of the audited face of auditing organization in the financial market for the purpose of carrying out audit of accounting (financial) records of such person, rendering other auditor service to it.

3.6. Terms in which it is offered to provide the information on activities of the audited face of auditing organization in the financial market.

3.7. The list of the data on activities of the audited face which were earlier provided by the Bank of Russia of auditing organization in the financial market according to article 14.1 of the Federal Law of December 30, 2008 to No. 307-FZ "About auditor activities" <1> (in the presence of information at structural division of the Bank of Russia which constituted the petition).

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

3.8. The list of data which the auditing organization presented to the Bank of Russia according to article 14.1 of the Federal Law of December 30, 2008 No. 307-FZ at the financial market earlier "About auditor activities" (in the presence of information at structural division of the Bank of Russia which constituted the petition).

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