RESOLUTION OF THE CABINET OF MINISTERS OF THE REPUBLIC OF UZBEKISTAN

of August 15, 2023 No. 387

About approval of Administrative regulations of rendering the state services in inclusion of auditing organization in the register of auditing organizations

In our country consecutive actions for further market development of auditor services are performed, system changes in area of enhancement of the system of the legislation governing the relations in the sphere of auditor activities are implemented.

Along with it implementation of new procedure in case of inclusion of auditing organization in the Register of auditing organizations, and also further simplification of procedures of rendering such state services is required.

For the purpose of expansion of opportunities of independent remote use of electronic state services, cancellation of bureaucratic and obsolete requirements, and also ensuring execution of the Presidential decree of the Republic of Uzbekistan of November 9, 2022 the No. UP-244 "About Measures for Simplification of State Regulation of Business Activity" DECIDES: Cabinet of Ministers

1. Approve Administrative regulations of rendering the state services in inclusion of auditing organization in the Register of auditing organizations according to appendix No. 1, providing:

submission of statements for inclusion of auditing organization in the Register of auditing organizations through the center of the state services and the Single portal of interactive state services of the Republic of Uzbekistan (further - EPIGU);

the direction to authorized body in case of re-registration of legal entities as auditing organization of statements for inclusion of auditing organization in the Register of auditing organizations, at the request of applicants, in composite procedure;

rendering the state service in inclusion of auditing organization in the Register of auditing organizations on free basis.

2. To the Ministry of Economics and finance together with the Ministry of digital technologies and the Ministry of Justice of the Republic of Uzbekistan in a month:

provide rendering this state service through the center of the state services and EPIGU;

implement possibility of tracking on EPIGU of condition of consideration of addresses of applicants at each stage of rendering the state services.

3. To the Ministry of Justice of the Republic of Uzbekistan:

establish constant control, including through EPIGU, behind activities of authorized state body for accomplishment of established procedure of rendering the state services;

in case of re-registration of auditing organizations in connection with change of type of activity or liquidation to provide information on it in the Ministry of Economics and finance of the Republic of Uzbekistan through the automated system of state registration and registration of subjects of entrepreneurship.

4. Make changes and additions to some decisions of the Government of the Republic of Uzbekistan according to appendix No. 2.

5. To impose control of execution of this resolution on the deputy prime minister of the Republic of Uzbekistan - the Minister of Economy and Finance Kuchkarov D. A. and Minister of Justice of the Republic of Uzbekistan Tashkulov A. Zh.

Appendix No. 1

to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan of August 15, 2023 No. 387

Administrative regulations of rendering the state services in inclusion of auditing organization in the Register of auditing organizations

Chapter 1. General provisions

1. These administrative regulations (further - Regulations) determine procedure for rendering the state services in inclusion of auditing organization in the Register of auditing organizations (further - the state service).

2. In these Regulations the following basic concepts are used:

auditing organization - the commercial organization performing auditor activities for carrying out audit inspections and rendering the accompanying services;

The register of auditing organizations - the list of auditing organizations posted on the official website of authorized state body in the field of auditor activities;

the applicant - auditing organization (the head or the representative) who addressed for inclusion in the Register of auditing organizations;

authorized body - the Ministry of Economics and finance of the Republic of Uzbekistan.

3. The state service is rendered through the Single portal of interactive state services of the Republic of Uzbekistan (further - EPIGU) and the centers of the state services.

4. For rendering the state service the payment is not levied.

5. The state service is rendered according to the scheme according to appendix No. 1 to these Regulations.

Chapter 2. Procedure for rendering the state service

6. The applicant for receipt of the state service addresses to the center of the state services in attendance procedure or is registered on EPIGU for receipt of the state services electronically.

7. In case of the address in attendance procedure the employee of the center of the state services on behalf of the applicant, and in case of the address through EPIGU the applicant independently fills in the questionnaire electronically for receipt of the state service in form according to appendix No. 2 to these Regulations.

The applicant for receipt of the state service shows the document confirming its powers (the identity document, and (or) the power of attorney).

Reclamation of the state services by the center at the applicant of the data and other documents which are not specified in this Item and appendix No. 2 to these Regulations is forbidden.

In case of re-registration of the legal entity as auditing organization the applicant at will can receive this state services in composite procedure.

8. After entering of necessary data into the questionnaire the applicant checks correctness of the entered data and assures by appropriate means of identification of signatures (dactyloscopy, the digital signature, mobile-ID, etc.).

In case of the address through EPIGU the applicant certifies the questionnaire the digital signature.

9. Copies of service records of auditors turn out authorized body independently through "Single national system of work".

10. The applicant has the right to refuse receipt of the state service at any stage of its rendering.

In case of refusal the applicant from receipt of the state service its questionnaire is left without consideration.

11. In case of the address in attendance procedure the center of the state services after filling of the questionnaire in real time sends it to authorized body.

In case of the address through EPIGU the questionnaire automatically goes to authorized body.

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