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Ministry of Justice

Russian Federation

On November 10, 2022 No. 70920

PROVISION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of September 21, 2022 No. 804-P

About procedure for selection of auditing organizations for conducting checks of credit institutions, and also auditing organizations and actuaries for conducting checks of not credit financial credit institutions

This Provision based on part two of Article 73 and part three of article 76.5 of the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" <1> and according to the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of September 16, 2022 No. PSD-57) establish procedure for selection of auditing organizations for conducting checks of credit institutions, and also auditing organizations and actuaries for conducting checks of activities of not credit financial credit institutions.

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<1> Russian Federation Code, 2002, No. 28, Art. 2790; 2013, No. 30, Art. 4084; 2019, No. 29, Art. 3857.

Chapter 1. General provisions

1.1. Selection of auditing organization for conducting check of credit institution, and also auditing organization and the actuary for conducting check of activities of not credit financial credit institution (further - selection) is made by the Bank of Russia by means of use of information resources of electronic trading platform, information on which is posted on the official site of the Bank of Russia on the Internet (further respectively - the official site of the Bank of Russia, electronic trading platform).

1.2. The Bank of Russia, auditing organizations, actuaries perform exchange of the documents provided by this Provision with use of electronic trading platform.

1.3. Participation in selection is voluntary.

1.4. Costs of auditing organizations, actuaries for preparation and submission to the Bank of Russia of documents in connection with carrying out selection by the Bank of Russia are not compensated.

1.5. The documents submitted to the Bank of Russia by auditing organizations, actuaries in connection with carrying out selection shall be constituted in Russian and are signed by the strengthened qualified digital signature of the head of auditing organization (authorized by it persons) or the actuary.

The translation into Russian shall be applied to the documents constituted in foreign language. Fidelity of the translation or authenticity of the signature of the translator shall be attested according to Article 35, Article part one 38, Articles 46, of 80 and 81 Bases of the legislation of the Russian Federation on notariate of February 11, 1993 No. 4462-I <1>.

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<1> Sheets of the Congress of People's Deputies of the Russian Federation and Supreme Council of the Russian Federation, 1993, No. 10, Art. 357; Russian Federation Code, 2014, No. 30, Art. 4268; 2019, No. 52, Art. 7798; 2021, No. 22, Art. 3678; No. 27, Art. 5182.

1.6. The mode of processing and use by the Bank of Russia, auditing organizations, actuaries of information containing in the documents constituted in connection with carrying out selection shall provide its confidentiality.

1.7. Auditing organizations, actuaries are not allowed to participation in selections within ten years from the date of representation to the Bank of Russia of false information on compliance to the requirements provided by Items 2.1 and (or) 2.7 of this provision in case of the actual discrepancy to such requirements or the false information influencing assessment and (or) comparison of competitive offers by the Bank of Russia according to Item 3.3 of this provision.

Chapter 2. Organization of carrying out selection

2.1. For selection implementation the Bank of Russia creates the list of auditing organizations, the actuaries conforming to the following requirements (further - the List):

the auditing organization is created as the legal entity in accordance with the legislation of the Russian Federation;

the auditing organization is not in process of liquidation, auditing organization, the actuary are not recognized as insolvent (bankrupts), concerning auditing organization, the actuary there is no decision of Arbitration Court on introduction of one of insolvency proceedings according to the Federal Law of October 26, 2002 No. 127-FZ "About insolvency (bankruptcy)" <1>;

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<1> Russian Federation Code, 2002, No. 43, Art. 4190; 2022, No. 27, Art. 4613.

the auditing organization has no tax debt, to charges, on other obligatory payments before budgets of all levels and state non-budgetary funds which size exceeds 25 percent of book value of assets of auditing organization according to accounting (financial) records of auditing organization in the year preceding year of the direction of documents and reference information according to Item 2.2 of this provision concerning auditing organization there is no fact of non-presentation of tax statements over a year;

the actuary has no tax debt, to charges, on other obligatory payments to budgets of all levels and state non-budgetary funds, concerning the actuary there is no fact of non-presentation of tax statements over a year;

the auditing organization, the actuary have no the property which is under arrest;

the auditing organization, the actuary are not involved in administrative punishment in the form of administrative suspension of operations, the stipulated in Article 3.12 Russian Federation Codes of Administrative Offences <1>;

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<1> Russian Federation Code, 2002, No. 1, Art. 1; 2005, No. 19, Art. 1752; 2021, No. 24, Art. 4221.

information on auditing organization, the actuary is absent in registers of unfair suppliers (contractors, contractors) which maintaining is performed by the federal executive body authorized on control in the sphere of purchases according to article 104 of the Federal Law of April 5, 2013 No. 44-FZ "About contractual system in the sphere of purchases of goods, works, services for ensuring the state and municipal needs" <2>, article 5 of the Federal Law of July 18, 2011 No. 223-FZ "About purchases of goods, works, services as separate types of legal entities">, in the register of unfair suppliers of the Bank of Russia posted on the official site of the Bank of Russia;

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<2> Russian Federation Code, 2013, No. 14, Art. 1652; 2022, No. 16, Art. 2606.

<3> Russian Federation Code, 2011, No. 30, Art. 4571; 2022, No. 27, Art. 4632.

the auditing organization is not in process of reorganization in the form of separation or allocation;

the actuary, the head, members of collegiate executive body and the chief accountant of auditing organization have no the outstanding or not removed criminal record for the crimes in the sphere of economy and (or) crime provided by Articles 289, of 290, of 291, 291.1, 291.2 of the Criminal Code of the Russian Federation <4> concerning them criminal prosecution for the specified crimes is not performed, punishment in the form of deprivation of the right to hold certain positions or to be engaged in certain activities in credit institution or not credit financial credit institution (further in case of joint mentioning - subsupervising person) is not applied, and also specified persons are not involved in administrative punishment in the form of disqualification;

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<4> Russian Federation Code, 1996, No. 25, Art. 2954; 2011, No. 19, Art. 2714; No. 50, Art. 7362; 2016, No. 27, Art. 4257.

between auditing organization (actuary) and the Bank of Russia there is no conflict of interest, concerning auditing organization, the actuary there are no facts of making of actions of corruption nature.

2.2. Auditing organizations, actuaries for inclusion in the List shall send registration, constituent, financial records and reference information (appendix 1 to this Provision) to the Bank of Russia, and also:

written consent of the actuary, head, members of collegiate executive body, the chief accountant of auditing organization on processing of personal data (the recommended sample is given in appendix 2 to this Provision);

written consent of the actuary, head, members of collegiate executive body, the chief accountant of auditing organization on the distribution of personal data (recommended sample is given in appendix 3 to this Provision) which is drawn up according to article 10.1 of the Federal Law of July 27, 2006 No. 152-FZ "About personal data" <1>;

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<1> Russian Federation Code, 2006, No. 31, Art. 3451; 2021, No. 1, Art. 58; 2022, No. 29, Art. 5233.

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