INSTRUCTION OF CENTRAL BANK OF THE RUSSIAN FEDERATION

of October 4, 2022 No. 6291-U

About establishment of additional requirements to the list and terms of disclosure 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, information on the activities on the website in the Internet and also requirements to disclosure form of such information and requirements to the list and disclosure form of information auditing organization,

No. 307-FZ "About auditor activities" <1> establishes this Instruction based on Item 8 of part 2 of Article 5.3 and part 6 of article 13 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.

additional to the requirements established by the authorized federal executive body performing functions on development of state policy and normative legal regulation in the sphere of auditor activities according to part 5 of article 13 of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" <1>, requirements to the list and terms of disclosure 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, information on the activities on the website in the Internet and also requirements to disclosure form of such information;

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

requirements to the list and disclosure form of information on activities of the auditing organization revealed by auditing organization according to Item 8 of part 2 of article 5.3 of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities".

1. The 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 respectively, - auditing organization in the financial market, the register of auditing organizations in the financial market), along with information opened by auditing organization according to the list established by the authorized federal executive body performing functions on development of state policy and normative legal regulation in the sphere of auditor activities according to part 5 of article 13 of the Federal Law of December 30, 2008 No. 307-FZ "About auditor activities" <2> shall open on the website on the Internet (further - Internet network) the following information:

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<2> Russian Federation Code, 2009, No. 1, Art. 15; 2021, No. 27, Art. 5187.

1.1. About auditing organization in the financial market:

the primary state registration number (further - PSRN);

main registration number of entry in the register of auditors and auditing organizations of self-regulatory organization of auditors;

the complete and reduced (in the presence) name and PSRN of the legal entity - the right predecessor of auditing organization in the financial market (in the presence);

date of creation of branch, opening of representative office of auditing organization in the financial market, phone number of branch (representation) and types of the services rendered by branch (representation) (in the presence);

information on the fact of radical change and the name of auditing organization reduced (in the presence) in the financial market with indication of the previous name for auditing organizations to which constituent documents corresponding changes were made;

information on the address modification fact within the location, phone numbers, e-mail addresses of auditing organization in the financial market (in the presence);

information on decision making on reorganization or liquidation of auditing organization in the financial market (with indication of person (body) which made such decision and date of its acceptance) (in the presence);

information on the insurance contract of responsibility for violation of the agreement of rendering auditor services and (or) for property tort of other persons as a result of implementation of auditor activities (in the presence) with indication of date of the conclusion, term of its action and the size of insurance sum;

information on the dispute connected with rendering auditor services and the other services connected with auditor activities to the socially significant organizations in the financial market, defendant in which is the auditing organization in the financial market and the size of requirements for which constitutes 10 and more percent of the book value of assets determined by data of accounting (financial) records of auditing organization in the financial market for December 31 of the year which is directly preceding year in which information (in the presence), with indication of the name of court, file number reveals.

1.2. About date of exception of data on auditing organization of the register of the auditing organizations rendering auditor services to the socially significant organizations (in the presence).

1.3. About quantitative and members of the board of directors (supervisory board) of auditing organization in the financial market (in the presence), including information on surnames, names, middle names (the last - in the presence) members of such body with indication of those from them who is independent member (in the presence).

1.4. About group of persons which includes auditing organization in the financial market, with indication of the basis for inclusion of person in group of persons to which the auditing organization in the financial market belongs, according to the signs specified regarding 1 article 9 of the Federal Law of July 26, 2006 to No. 135-FZ "About protection of the competition" <1> (further - group), and also:

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<1> Russian Federation Code, 2006, No. 31, Art. 3434; 2015, No. 41, Art. 5629.

the complete and reduced (in the presence) name, form of business, PSRN, the address within the location, the address of the official site in Internet network for each legal entity entering into group;

surnames, name, middle name (the last - in the presence) for each physical person entering into group.

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